CTHRepealedLegislation
Taxation Administration Act Withholding Schedules 2015
Sch 12– Tax table for superannuation lump sums
Start here
Get a plain-English read of Sch 12
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act Withholding Schedules 2015.
Schedule 12 – Tax table for superannuation lump sums
This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-85(a) of Schedule 1 to the TAA.
You should use this table if you make a super lump sum payment to an individual.
Super lump sums
A super lump sum payment includes lump sum payments paid to an individual who has satisfied a condition of release. For example, retirement or death and lump sum payments to the trustee of a deceased estate.
The following lump sum payments from a super fund, approved deposit fund, retirement savings account or any other super product are subject to withholding:
■ payments made to a person because they are a member of a super fund, a depositor of an approved deposit fund, or a holder of a retirement savings account or any other super product
■ some super lump sum payments paid on the death of one person if paid to another person
■ a payment when a super pension is exchanged for a lump sum.
A super lump sum paid to the trustee of a deceased estate after the death of a person is not subject to PAYG withholding.
Lump sum payments from a complying super fund made to individuals who are suffering from a terminal medical condition do not have amounts withheld from them.
Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for:
Calculating a withholding amount for super lump sum
If your payee receives a super lump sum and has provided you with their TFN, you must calculate the amount to withhold by applying the rates set out in table A.
A super lump sum can be made up of two components:
■ a tax-free component
■ a taxable component (consisting of taxed and untaxed elements).
You may be required to withhold an amount from the taxable component, including a super lump sum death benefit paid to a non-dependant. Do not withhold from the tax-free component.
If the person entitled to receive the super lump sum asks you to roll over their lump sum, you are generally not required to withhold from any of the rolled over amount. However, you may be required to withhold if the benefit being rolled over consists of an amount that is an untaxed element that exceeds the untaxed plan cap.
A super lump sum death benefit cannot be rolled over – whether paid to dependants or non-dependants.
If your payee has received a super lump sum and has not provided you with their TFN before the payment is made, you must withhold the following:
<table cellspacing="0" cellpadding="0" style="border:0.75pt solid #000000; border-collapse:collapse"><tbody><tr><td style="width:150.55pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt; background-color:#b2b2b2"><span style="font-family:Arial, sans-serif; font-weight:bold">Income component derived by the payee in the income year</span></p></td><td style="width:105.4pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt; background-color:#b2b2b2"><span style="font-family:Arial, sans-serif; font-weight:bold">Age of person at the date the payment is received</span></p></td><td style="width:92.7pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt; background-color:#b2b2b2"><span style="font-family:Arial, sans-serif; font-weight:bold">Component subject to PAYG withholding</span></p></td><td style="width:61.75pt; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt; background-color:#b2b2b2"><span style="font-family:Arial, sans-serif; font-weight:bold">Rate of withholding</span></p></td></tr><tr><td rowspan="4" style="width:150.55pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Member benefit – taxable component – </span><span style="font-family:Arial, sans-serif">taxed </span><span style="font-family:Arial, sans-serif">element in the fund</span></p></td><td style="width:105.4pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Under</span><span style="font-family:Arial, sans-serif"> preservation age</span></p></td><td style="width:92.7pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Whole amount</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">22%</span></p></td></tr><tr><td rowspan="2" style="width:105.4pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Preservation age to 59</span><span style="font-family:Arial, sans-serif"> years</span></p></td><td style="width:92.7pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Amount up to low rate cap</span><a href="#footnote1" style="text-decoration:none"><span style="font-family:Arial, sans-serif; font-size:7.33pt; text-decoration:underline; vertical-align:super; color:#0000ff">1</span></a></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Nil</span></p></td></tr><tr><td style="width:92.7pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Amount above the low rate cap</span><a href="#footnote1" style="text-decoration:none"><span style="font-family:Arial, sans-serif; font-size:7.33pt; text-decoration:underline; vertical-align:super; color:#0000ff">1</span></a></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">17%</span></p></td></tr><tr><td style="width:105.4pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">60</span><span style="font-family:Arial, sans-serif"> years</span><span style="font-family:Arial, sans-serif"> and above</span></p></td><td style="width:92.7pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Whole amount</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Nil</span></p></td></tr><tr><td rowspan="7" style="width:150.55pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Member benefit – taxable component – </span><span style="font-family:Arial, sans-serif">untaxed </span><span style="font-family:Arial, sans-serif">element in the fund</span></p></td><td rowspan="2" style="width:105.4pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Under</span><span style="font-family:Arial, sans-serif"> preservation age</span></p></td><td style="width:92.7pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Amount up to untaxed plan cap</span><a href="#footnote2" style="text-decoration:none"><span style="font-family:Arial, sans-serif; font-size:7.33pt; text-decoration:underline; vertical-align:super; color:#0000ff">2</span></a></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">32%</span></p></td></tr><tr><td style="width:92.7pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Amount above untaxed plan cap</span><a href="#footnote2" style="text-decoration:none"><span style="font-family:Arial, sans-serif; font-size:7.33pt; text-decoration:underline; vertical-align:super; color:#0000ff">2</span></a></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">49%</span></p></td></tr><tr><td rowspan="3" style="width:105.4pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Preservation age to 59</span><span style="font-family:Arial, sans-serif"> years</span></p></td><td style="width:92.7pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Amount up to low rate cap</span><a href="#footnote1" style="text-decoration:none"><span style="font-family:Arial, sans-serif; font-size:7.33pt; text-decoration:underline; vertical-align:super; color:#0000ff">1</span></a></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">17%</span></p></td></tr><tr><td style="width:92.7pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Amount above the low rate cap</span><a href="#footnote1" style="text-decoration:none"><span style="font-family:Arial, sans-serif; font-size:7.33pt; text-decoration:underline; vertical-align:super; color:#0000ff">1</span></a><span style="font-family:Arial, sans-serif"> up to the untaxed plan cap</span><a href="#footnote2" style="text-decoration:none"><span style="font-family:Arial, sans-serif; font-size:7.33pt; text-decoration:underline; vertical-align:super; color:#0000ff">2</span></a></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">32%</span></p></td></tr><tr><td style="width:92.7pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Amount above untaxed plan cap</span><a href="#footnote2" style="text-decoration:none"><span style="font-family:Arial, sans-serif; font-size:7.33pt; text-decoration:underline; vertical-align:super; color:#0000ff">2</span></a></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">49%</span></p></td></tr><tr><td rowspan="2" style="width:105.4pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">60 </span><span style="font-family:Arial, sans-serif">years </span><span style="font-family:Arial, sans-serif">and above</span></p></td><td style="width:92.7pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Amount up to untaxed plan cap</span><a href="#footnote2" style="text-decoration:none"><span style="font-family:Arial, sans-serif; font-size:7.33pt; text-decoration:underline; vertical-align:super; color:#0000ff">2</span></a></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">17%</span></p></td></tr><tr><td style="width:92.7pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Amount above untaxed plan cap</span><a href="#footnote2" style="text-decoration:none"><span style="font-family:Arial, sans-serif; font-size:7.33pt; text-decoration:underline; vertical-align:super; color:#0000ff">2</span></a></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">49%</span></p></td></tr><tr><td style="width:150.55pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Lump sum death benefit paid to non-dependants</span><a href="#footnote4" style="text-decoration:none"><span style="font-family:Arial, sans-serif; font-size:7.33pt; text-decoration:underline; vertical-align:super; color:#0000ff">4</span></a><span style="font-family:Arial, sans-serif"> – taxable component – </span><span style="font-family:Arial, sans-serif">taxed </span><span style="font-family:Arial, sans-serif">element in the fund</span></p></td><td style="width:105.4pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Any</span></p></td><td style="width:92.7pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Whole amount</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">17%</span></p></td></tr><tr><td style="width:150.55pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Lump sum death benefit paid to non-dependants</span><a href="#footnote4" style="text-decoration:none"><span style="font-family:Arial, sans-serif; font-size:7.33pt; text-decoration:underline; vertical-align:super; color:#0000ff">4</span></a><span style="font-family:Arial, sans-serif"> – taxable component –</span><span style="font-family:Arial, sans-serif"> untaxed </span><span style="font-family:Arial, sans-serif"></span><span style="font-family:Arial, sans-serif">element in the fund</span></p></td><td style="width:105.4pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Any</span></p></td><td style="width:92.7pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Whole amount</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">32%</span></p></td></tr><tr><td style="width:150.55pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Lump sum death benefit paid to dependants</span><a href="#footnote3" style="text-decoration:none"><span style="font-family:Arial, sans-serif; font-size:7.33pt; text-decoration:underline; vertical-align:super; color:#0000ff">3</span></a><span style="font-family:Arial, sans-serif"> – taxable component – </span><span style="font-family:Arial, sans-serif">taxed and untaxed </span><span style="font-family:Arial, sans-serif">elements in the fund</span></p></td><td style="width:105.4pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Any</span></p></td><td style="width:92.7pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">None</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Nil</span></p></td></tr><tr><td style="width:150.55pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Rollover super benefits – taxable component – </span><span style="font-family:Arial, sans-serif">taxed </span><span style="font-family:Arial, sans-serif">element in the fund</span></p></td><td style="width:105.4pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Any</span></p></td><td style="width:92.7pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Whole amount</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Nil</span></p></td></tr><tr><td rowspan="2" style="width:150.55pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Rollover super benefits – taxable component – </span><span style="font-family:Arial, sans-serif">untaxed </span><span style="font-family:Arial, sans-serif">element in the fund</span></p></td><td rowspan="2" style="width:105.4pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Any</span></p></td><td style="width:92.7pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Amount up to the untaxed plan cap</span><a href="#footnote2" style="text-decoration:none"><span style="font-family:Arial, sans-serif; font-size:7.33pt; text-decoration:underline; vertical-align:super; color:#0000ff">2</span></a></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Nil</span></p></td></tr><tr><td style="width:92.7pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Amount above untaxed plan cap</span><a href="#footnote2" style="text-decoration:none"><span style="font-family:Arial, sans-serif; font-size:7.33pt; text-decoration:underline; vertical-align:super; color:#0000ff">2</span></a></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">49%</span></p></td></tr><tr><td style="width:150.55pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Super lump sum benefits less than $200</span></p></td><td style="width:105.4pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Any</span></p></td><td style="width:92.7pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">None</span><a href="#footnote5" style="text-decoration:none"><span style="font-family:Arial, sans-serif; font-size:7.33pt; text-decoration:underline; vertical-align:super; color:#0000ff">5</span></a></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Nil</span></p></td></tr><tr><td style="width:150.55pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Super lump sum benefit (terminally ill recipient)</span></p></td><td style="width:105.4pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Any</span></p></td><td style="width:92.7pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">None</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:10pt; font-size:11pt"><span style="font-family:Arial, sans-serif">Nil</span></p></td></tr></tbody></table> ```