Section 12‑85 Superannuation lump sums and payme - Taxation Administration Act 1953 - 12‑85 Superannuation lump sums and payments for termination of employment — Zoe

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Taxation Administration Act 1953

12‑85 Superannuation lump sums and payme12‑85 Superannuation lump sums and payments for termination of employment

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#### 12‑85 Superannuation lump sums and payments for termination of employment An entity must withhold an amount from any of the following payments it makes to an individual: (a) a \*superannuation lump sum; (b) a payment that is an \*employment termination payment or would be one except that it is received more than 12 months after termination of employment. For exceptions, see section 12‑1.

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