You don’t need to withhold tax if the member:

• is 60 years or over and the benefit is from an income stream that isn’t a capped defined benefit income stream
• has died and the benefit is paid to a dependent beneficiary as a lump sum
• has died and the benefit is paid to a dependent beneficiary as an income stream that isn’t a capped defined benefit income stream and either the dependant or member were 60 years or over
• has a terminal medical condition.