{"id":"F2012L01068","name":"Taxation Administration Act 1953 - Tax table for back payments, commissions, bonuses and similar payments","slug":"taxation-administration-act-1953-tax-table-for-back-payments-commissions-bonuses-and-similar-payment","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":89393,"registerId":"commonwealth-F2012L01068-current","compilationNumber":null,"startDate":"2026-04-02","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Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation Administration Act 1953 - Tax table for back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\nSigned on the 21st day of May 2012\n\nErin Holland\n\nDeputy Commissioner of Taxation\n\nCommencement\n\nThis instrument commences on 1 July 2012.\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\n(3) The withholding schedule in this instrument combines three current withholding schedules into one.\n\nWithholding Schedule\n\nSchedule: 30\n\nNAT Number: 3348-02.2012.\n\nTitle: Tax table for back payments, commissions, bonuses and similar payments\n\nhas effect from 1 July 2012.\n\nRevocation of current withholding schedules\n\nThe current tax tables:-\n\n Tax table for back payments (NAT 3348-05.2010)\n\n Tax table for commission payments (NAT 10146-11.2003)\n\n Tax table for bonuses and similar payments (NAT 7905-09.2004)\n\nare withdrawn.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":3479},"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The instrument consolidates three existing withholding schedules into one for administrative efficiency. It does not expand the scope beyond the original purpose of specifying withholding amounts for back payments, commissions, and bonus payments."},"complexity_factors":["Consolidates three historical withholding schedules with potentially different calculation methodologies","Cross-references four separate Commonwealth Acts for debt recovery (higher education, social security, student assistance)","Underlying tax calculations require mathematical formulas to annualize irregular payments and apply marginal tax rates","Made under specific delegated legislative power (section 15-25 of Schedule 1 to the Taxation Administration Act 1953)"],"plain_english_summary":"This ATO withholding schedule tells employers how much tax to deduct from back payments, commissions and bonuses by “grossing up” these irregular lump-sum payments to an annual equivalent. It ensures correct withholding for income tax, the Medicare levy, HECS/HELP and certain Commonwealth debts so employees avoid unexpected year‑end liabilities.  \n\nIt also simplifies compliance by replacing three separate tables with one consolidated calculation method."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-act-1953-tax-table-for-back-payments-commissions-bonuses-and-similar-payment","history":"/api/acts/taxation-administration-act-1953-tax-table-for-back-payments-commissions-bonuses-and-similar-payment/history","analysis":"/api/acts/taxation-administration-act-1953-tax-table-for-back-payments-commissions-bonuses-and-similar-payment/analysis","conflicts":"/api/acts/taxation-administration-act-1953-tax-table-for-back-payments-commissions-bonuses-and-similar-payment/conflicts","importantCases":"/api/acts/taxation-administration-act-1953-tax-table-for-back-payments-commissions-bonuses-and-similar-payment/important-cases","documents":"/api/acts/taxation-administration-act-1953-tax-table-for-back-payments-commissions-bonuses-and-similar-payment/documents"}}