CTHIn ForceAct
Taxation Administration Act 1953
12‑312 Untaxed roll‑over superannuation 12‑312 Untaxed roll‑over superannuation benefits
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#### 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.