Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_6:p17
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 17/63)
Character Range: 381246–384193

withheld from it under this Subdivision).
Note: Section 128B of the Income Tax Assessment Act 1936 deals with withholding tax liability.

Subdivision 12‑FA—Departing Australia superannuation payments

Table of sections
12‑305 Departing Australia superannuation payment
12‑310 Limits on amount withheld under this Subdivision

12‑305  Departing Australia superannuation payment
  An entity must withhold an amount from a *departing Australia superannuation payment it pays to an entity.

12‑310  Limits on amount withheld under this Subdivision
  This Subdivision does not require an entity:
 (a) to withhold an amount from a *departing Australia superannuation payment if no *withholding tax is payable in respect of the payment; or
 (b) to withhold from a departing Australia superannuation payment more than the withholding tax payable in respect of the payment (reduced by each amount already withheld from it under this Subdivision).
Note: Section 301‑175 of the Income Tax Assessment Act 1997 deals with the withholding tax liability.

Subdivision 12‑FAA—Excess untaxed roll‑over amount

Table of sections
12‑312 Untaxed roll‑over superannuation benefits
12‑313 Limits on amount withheld under this Subdivision

12‑312  Untaxed roll‑over superannuation benefits
  An entity must withhold an amount from an *excess untaxed roll‑over amount it pays to an entity.
Note: An excess untaxed roll‑over amount is an amount that may form part of a roll‑over superannuation benefit that includes an element untaxed in the fund: see section 306‑15 of the Income Tax Assessment Act 1997.

12‑313  Limits on amount withheld under this Subdivision
  This Subdivision does not require an entity:
 (a) to withhold an amount from an *excess untaxed roll‑over amount if no *withholding tax is payable on the amount; or
 (b) to withhold from an excess untaxed roll‑over amount more than the withholding tax payable on the amount (reduced by each amount already withheld from the excess untaxed roll‑over amount under this Subdivision).
Note: Section 306‑15 of the Income Tax Assessment Act 1997 deals with liability to this form of withholding tax.

Subdivision 12‑FB—Payments to foreign residents etc.

Table of sections
12‑315 Payment to foreign resident etc.
12‑317 Payment received for foreign resident etc.
12‑319 Exemptions from withholding obligations under this Subdivision

12‑315  Payment to foreign resident etc.
 (1) An entity (the payer) that *carries on an *enterprise must withhold an amount from a payment it makes to another entity, or to other entities jointly, in the course or furtherance of the enterprise if:
 (a) the entity receiving the payment, or any of the entities receiving the payment, is an entity covered by subsection (2); and
 (b) the payment is of a kind set out in the regulations; and
 (c) the payment is not:
 (i) a *dividend of a company; or
 (ii) interest (within the meaning of Division 11A of Part III of the Income Tax