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Taxation Administration Act 1953
12‑310 Limits on amount withheld under t12‑310 Limits on amount withheld under this Subdivision
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#### 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.