You may have pay as you go (PAYG) withholding obligations to withhold tax for super benefits you pay.

You must withhold tax from super benefits you pay to recipients who are:

• under 60 years and the benefit is an income stream (pension) or a lump sum
• 60 years or over and the benefit is a pension which is a capped defined benefit income stream
• under 60 years, where the death benefit is a pension that is a capped defined benefit income stream, and the deceased member was 60 years or over when they died.

You also need to withhold tax from superannuation death benefits paid to a non-dependant.