Document ID: chunk:federal_register_of_legislation:C2016C00475:clause:1_369
Version: federal_register_of_legislation:C2016C00475
Segment Type: clause
Provision Reference: sch 1 cl 369
Character Range: 119216–120231

369  Subdivision 12‑C in Schedule 1
Repeal the Subdivision, substitute:

Subdivision 12‑C—Superannuation payments, employment termination payments and unused leave payments

12‑80  Superannuation income streams and annuities
  An entity must withhold an amount from any of the following payments it makes to an individual:
 (a) a *superannuation income stream;
 (b) an *annuity.
For exceptions, see section 12‑1.

12‑85  Superannuation lump sums and employment termination payments
  An entity must withhold an amount from any of the following payments it makes to an individual:
 (a) a *superannuation lump sum;
 (b) an *employment termination payment.
For exceptions, see section 12‑1.

12‑90  Unused leave payments
  An entity must withhold an amount from any of the following payments it makes to an individual:
 (a) an *unused annual leave payment;
 (b) an *unused long service leave payment, to the extent that the payment is included in the individual's assessable income.
For exceptions, see section 12‑1.