#### 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.

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