PAYG Withholding Variation for super beneficiaries who don’t quote their TFN (Final: F2017L01280) – rate on non-taxable component (NANE income) is varied to nil% – Commissioner registered instrument replacing 10 year old sunset predecessor
On Wed 16.8.2017, the ATO released Draft PAYG Withholding Variation: Certain superannuation beneficiaries who have not quoted a tax file number (Draft OPS 2017/D5) and on Wed 27.9.2017, the Commissioner registered the final determination on the Federal Legislation Register as F2017L01280. It provides that the amount to withhold is varied to nil for that portion of…