Commonwealth Consolidated Regulations

TAXATION ADMINISTRATION REGULATIONS 1976 - REG 42B

                The amount to be withheld from an excess untaxed roll-over amount under section 12-312 of Schedule 1 to the Act is the amount of tax payable on the excess untaxed roll-over amount, worked out under section 5 of the Superannuation (Excess Untaxed Roll-over Amounts Tax) Act 2007.