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19 Jun 07 Withholding variation for super income stream payees who turn 60 during the financial year

On 15 June 2007, Taxation Administration Act 1953 - Variation to the rate of withholding for certain superannuation income stream beneficiaries who turn 60 during the financial year was made by Erin Holland, Deputy Commissioner of Taxation. This instrument commences on 1 July 2007. It prescribes reduced rates of withholding for payments made from a taxed source to a superannuation beneficiary who has turned 60 years of age.

For a copy of the instrument, go here

For a copy of the Explanatory Material, click on ES/Supp Material

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