{"id":"F2013L00654","name":"Taxation Administration Act 1953 - Tax table for back payments, commissions, bonuses and similar payments","slug":"f2013l00654","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":314653,"registerId":"commonwealth-F2013L00654-current","compilationNumber":null,"startDate":"2026-04-08","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration Act 1953 - Tax table for back payments, commissions, bonuses and similar payments","content":"Australian Taxation Office\n\nTaxation Administration Act 1953\n\nPay as you go withholding\n\nTaxation Administration Act 1953 - Tax table for back payments, commissions, bonuses and similar payments – Legislative Instrument\n\nI, Erin Kathleen Holland, Deputy Commissioner of Taxation, make this instrument under section 15-25 of Schedule 1 to the Taxation Administration Act 1953.\n\nThis legislative instrument revokes Legislative Instrument No. F2012L01068 registered on the 24th May 2012.\n\nSigned on the 5 April 2013\n\nErin Holland\n\nDeputy Commissioner of Taxation\n\nCommencement\n\nThis instrument commences on 1 July 2013.\n\nPurpose\n\n(1) Withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953.\n\n(2) The withholding schedule in this instrument is made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under the Higher Education Funding Act 1988, the Higher Education Support Act 2003, the Social Security Act 1991 and the Student Assistance Act 1973.\n\nWithholding Schedule\n\nSchedule: 30\n\nNAT Number: 3348-03.2013.\n\nTitle: Tax table for back payments, commissions, bonuses and similar payments","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2181},"content_quality":"ok","complexity_score":5,"scope_assessment":{"changed":false,"description":"This is a routine remaking of an existing withholding schedule under section 15-25. It maintains the same scope as its predecessor (F2012L01068), covering identical payment types (back payments, commissions, bonuses) and the same range of tax liabilities. The update provides new formulas and thresholds for the 2013-14 financial year without expanding beyond the original administrative purpose."},"complexity_factors":["Integrates calculations across five different legislative schemes (income tax, Medicare levy, Higher Education Funding Act 1988, Higher Education Support Act 2003, and Social Security/Student Assistance Acts)","Cross-references to multiple subdivisions (12-B, 12-C, 12-D) of Schedule 1 to the Taxation Administration Act 1953 for determining which payments are covered","Conditional withholding methods depending on whether back payments relate to current or previous financial years (requiring different marginal rate calculations)","Revocation mechanism creates transitional compliance obligations for employers using the superseded 2012 schedule","References external NAT (Nature of Advice) numbering system and Schedule 30 without reproducing the actual mathematical tables in the legislative text itself"],"plain_english_summary":"This instrument is an official PAYG withholding schedule that tells employers and other payers how much tax to withhold from lump‑sum payments (back pay, commissions, bonuses and similar one‑off amounts). It sets the withholding calculation used for income tax, the Medicare levy, and student‑loan and certain social‑security debts.\n\nIt replaces the 2012 schedule and applies to relevant payments made from 1 July 2013."}},"importantCases":[],"_links":{"self":"/api/acts/f2013l00654","history":"/api/acts/f2013l00654/history","analysis":"/api/acts/f2013l00654/analysis","conflicts":"/api/acts/f2013l00654/conflicts","importantCases":"/api/acts/f2013l00654/important-cases","documents":"/api/acts/f2013l00654/documents"}}