{"id":"F2016L01506","name":"Taxation Administration Act Withholding Schedules Correction October 2016","slug":"taxation-administration-act-withholding-schedules-correction-october-2016","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":95136,"registerId":"commonwealth-F2016L01506-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"3","sectionType":"section","heading":"Refer to [Other payments you should use this tax table for](#otherpayments)","content":"3 Refer to [Other payments you should use this tax table for](#otherpayments)\n\n## Examples Examples\n\n# Examples\n\n## Example 1: Withholding from a bonus paym Example 1: Withholding from a bonus payment using Method A\n\n## Example 1: Withholding from a bonus payment using Method A\n\nMark, who has an accumulated HELP debt, is due to receive an annual bonus of $900. Mark earns $1,500 per week. Using Method A, calculate the withholding amount for the current pay period as follows:\n\nPAYG withholding component\n\n| Step | Instruction | Result |\n| ---- | ---------------------------------------------------------------------------------------------------------------------------------------- | ------ |\n| 1 | Work out Mark’s gross earnings for the current pay period. | $1,500 |\n| 2 | Use the relevant tax table to find the amount to be withheld from Mark’s gross earnings in step 1. | $356 |\n| 3 | Divide the additional payment by the number of pay periods in the financial year.= $900 / 52 | $17 |\n| 4 | Add the amount at step 3 to the gross earnings at step 1.= $1,500 + $17 | $1,517 |\n| 5 | Use the relevant tax table to find the amount to be withheld from the amount at step 4. | $362 |\n| 6 | Subtract the amount at step 2 from the amount at step 5.= $362 − $356 | $6 |\n| 7 | Multiply the amount at step 6 by the number of pay periods in the financial year for the withholding on the additional payment.= $6 × 52 | $312 |\n\nAs Mark has an accumulated HELP debt, his employer also needs to calculate a withholding amount from the bonus payment for HELP. They use the same method as they used to calculate withholding for the bonus payment in the first part of this example.\n\nHELP component\n\n| Step | Instruction | Result |\n| ---- | --------------------------------------------------------------------------------------------------------------------------------------------- | ------ |\n| 1 | Work out Mark’s gross earnings for the current pay period. | $1,500 |\n| 2 | Use the relevant tax table to find the amount to be withheld for HELP from Mark’s gross earnings in step 1. | $90 |\n| 3 | Divide the additional payment by the number of pay periods in the financial year.= $900 / 52 | $17 |\n| 4 | Add the amount at step 3 to the gross earnings at step 1.= $1,500 + $17 | $1,517 |\n| 5 | Use the relevant tax table to find the amount to be withheld for HELP from the amount at step 4. | $91 |\n| 6 | Subtract the amount at step 2 from the amount at step 5.= $91 − $90 | $1 |\n| 7 | Multiply the amount at step 6 by the number of pay periods in the financial year for the HELP withholding on the additional payment.= $1 × 52 | $52 |\n\nWithholding limit (including HELP component)\n\n| Step | Instructions | Result |\n| ---- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------ |\n| 8 | Multiply the additional payment being made in the current pay period by 49%.= $900 × 49% | $441 |\n| 9 | Use the lesser amount of step 7 (combined) and step 8 for the withholding on the additional payment. Ignore any cents.Combine two step 7 results $312 + $52= $364. This amount is used as it’s less than step 8. | $364 |\n| 10 | See below | |\n\nCalculate the total PAYG withholding amount for the current pay period (step 10)\n\n■ PAYG withholding on gross earnings in the current pay period = $356\n\n■ HELP withholding on gross earnings in the current pay period = $90\n\n■ PAYG withholding on additional payment = $312\n\n■ HELP withholding on additional payment = $52\n\nThe total PAYG withholding is $810 ($356 + $90 + $312 + $52).\n\nExample 1 uses both:\n\n■ Higher Education Loan Program (HELP)/Trade Support Loan (TSL) weekly tax table (NAT 2173) effective from 1 July 2015\n\n■ Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 – the calculations are made using scale 2, with tax-free threshold.\n\n## Example 2: Withholding from a missed pay Example 2: Withholding from a missed payment using Method B(i)\n\n## Example 2: Withholding from a missed payment using Method B(i)\n\nRobyn, who has an accumulated HELP debt, is due to receive a back payment relating to the current financial year following a pay rise. Since the first pay period of the current financial year and up until period 8, Robyn has earned $1,000 per week. From pay period 9 (her current pay period), Robyn will earn $1,100 per week. Robyn’s back payment which covers the first eight pay periods of the current financial year will be paid to her in pay period 9. Therefore, Robyn will receive a back payment of $800 along with her normal gross earnings of $1,100. Using Method B(i), calculate the withholding amount for the current pay period 9 as follows:\n\nPAYG withholding component\n\n| Step | Instruction | Result |\n| ---- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ------ |\n| 1 | Work out how much of Robyn’s additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods.= $800 / 8 | $100 |\n| 2 | For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get the total earnings for that period.= $1,000 + $100 | $1,100 |\n| 3 | Use the relevant tax table to find the amount to be withheld from Robyn’s total earnings for that period. | $217 |\n| 4 | Subtract the amount previously withheld for the period from the amount at step 3.= $217 – $183 | $34 |\n| 5 | Repeat steps 2–4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 8 × $34. | $272 |\n| 6 | Use the relevant tax table to find the amount to be withheld from Robyn’s gross earnings for the current pay period. | $217 |\n| 7 | Add the withholding on the additional payment (step 5) to the withholding on Robyn’s gross earnings (step 6) to work out the total withholding for the current pay period.= $217 + $272 | $489 |\n\nAs Robyn has an accumulated HELP debt, her employer also needs to calculate a withholding amount from the back payment for HELP. They use the same method as they used to calculate withholding for the back payment in the first part of this example.\n\nHELP component\n\n| Step | Instruction | Result |\n| ---- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ------ |\n| 1 | Work out how much of Robyn’s additional payment applied to each earlier pay period in the current financial year. In this example it is $800 over eight pay periods.= $800 / 8 | $100 |\n| 2 | For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period.= $1,000 + $100 | $1,100 |\n| 3 | Use the relevant tax table to find the amount to be withheld for HELP from Robyn’s total normal earnings for that period. | $44 |\n| 4 | Subtract the amount previously withheld for the period from the amount at step 3.= $44 – $0 | $44 |\n| 5 | Repeat steps 2–4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the HELP withholding on the additional payments. As it is the same amount for each pay period in this example, it will be 8 × $44. | $352 |\n| 6 | Use the relevant tax table to find the amount to be withheld for HELP from Robyn’s gross earnings for the current pay period. | $44 |\n| 7 | Add the HELP withholding on the additional payment (step 5) to the withholding on Robyn’s gross earnings (step 6) to work out the withholding for HELP for the current period.= $44 + $352 | $396 |\n\nCalculate the total PAYG withholding amount for the current pay period\n\n■ PAYG withholding on gross earnings in the current pay period = $217\n\n■ HELP withholding on gross earnings in the current pay period = $44\n\n■ PAYG withholding on additional payment = $272\n\n■ HELP withholding on additional payment = $352\n\nThe total PAYG withholding is $885 ($217 + $44 + $272 + $352).\n\nExample 2 uses:\n\n■ Higher Education Loan Program (HELP)/Trade Support Loan (TSL) weekly tax table (NAT 2173) effective from 1 July 2015\n\n■ Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 – the calculations are made using scale 2, with tax-free threshold.\n\n## Example 3: Withholding from a lump sum p Example 3: Withholding from a lump sum payment in arrears using Method B(ii)\n\n## Example 3: Withholding from a lump sum payment in arrears using Method B(ii)\n\nMary is employed by Minercorp Pty Ltd and receives a fortnightly salary of $1,800. She is entitled to an allowance from her employer when working in remote areas. In 2013, Mary worked in a remote area for six months, but she was not paid this allowance. The total allowance that she should have been paid for this period was $2,480. Her employer discovers their oversight and agrees to pay her the $2,480 as a lump sum payment in arrears on 11 November 2015. Her gross earnings for pay period 10 is $1,800.\n\nMary has received normal earnings (year to date) of $18,000 including the current pay. The amount Mary’s payer must withhold from this payment is calculated using Method B(ii) as follows:\n\n| Step | Instruction | Result |\n| ---- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ------ |\n| 1 | Calculate Mary’s average total earnings over the current financial year to date (including current pay).= $18,000 / 10 | $1,800 |\n| 2 | Use the relevant tax table to find the amount to be withheld from Mary’s average total earnings in step 1. | $296 |\n| 3 | Add all additional payments made to Mary in the current financial year if Method B(ii) was used to calculate the withholding, to the additional payment in the current pay. Mary’s additional payment of $2,480 is then divided by the number of pay periods in the financial year.= $2,480 / 26 | $95 |\n| 4 | Add the amount at step 3 to the average total earnings at step 1.= $1,800 + $95 | $1,895 |\n| 5 | Use the relevant tax table to find the amount to be withheld from the amount at step 4. | $328 |\n| 6 | Subtract the amount at step 2 from the amount at step 5.= $328 – $296 | $32 |\n| 7 | Multiply the amount in step 6 by the number of pay periods used in step 3.= $32 × 26 | $832 |\n| 8 | Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment.= $832 – $0 | $832 |\n| 9 | Use the relevant tax table to find the amount to be withheld from the payee’s gross earnings (excluding additional payments) for the current pay period. | $296 |\n| 10 | Work out the total PAYG withholding for this pay period by adding the withholding on the additional payment (step 8) to the withholding on the gross earnings (step 9).= $832 + $296 | $1,128 |\n\nExample 3 uses Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015. The calculations are made using scale 2, with tax-free threshold.\n\n## Example 4: Withholding using Method B(i) Example 4: Withholding using Method B(i) and Method B(ii)\n\n## Example 4: Withholding using Method B(i) and Method B(ii)\n\nPablo, who has an accumulated Financial Supplement debt, is employed by Macropayers Pty Ltd. On 1 September 2015, he received a salary increase of $5 an hour, taking his gross monthly salary from $4,800 to $5,600. His employer agreed that the increase would be backdated to 1 August 2014 and paid at the end of September 2015.\n\nThis means that the back payment of salary covers 13 pay periods. The total back payment of salary is $10,400. To work out the total amount to be withheld from the back payment to Pablo, his employer will need to calculate the amount accrued in both:\n\n■ the current financial year (2 pay periods from 1 July to August 2015) = $1,600\n\n■ a prior financial year (11 pay periods from 1 August 2014 to 30 June 2015) = $8,800.\n\nYou don’t need to complete some steps if both Methods B(i) and (ii) are used in the calculations.\n\nMethod B(i) – PAYG withholding component\n\n| Step | Instruction | Result |\n| ---- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------ |\n| 1 | Work out how much of Pablo’s additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods.= $1,600 / 2 | $800 |\n| 2 | For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total earnings for that period.= $4,800 + $800 | $5,600 |\n| 3 | Use the relevant tax table to find the amount to be withheld from Pablo’s total earnings for that period. | $1,231 |\n| 4 | Subtract the amount previously withheld for the period from the amount at step 3.= $1,231 – $953 | $278 |\n| 5 | Repeat steps 2–4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $278. | $556 |\n| 6 | This step is not required as withholding is also calculated using Method B(ii). | |\n| 7 | This step is not required as withholding is also calculated using Method B(ii). | |\n\nAs Pablo has an accumulated Financial Supplement debt, his employer will need to calculate a withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example.\n\nMethod B(i) – SFSS component\n\n| Step | Instruction | Result |\n| ---- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------ |\n| 1 | Work out how much of Pablo’s additional payment applied to each earlier pay period in the current financial year. In this example it is $1,600 over two pay periods.= $1,600 / 2 | $800 |\n| 2 | For the first affected pay period, add the additional payment relevant to that period to the normal earnings previously paid to get total normal earnings for that period.= $4,800 + $800 | $5,600 |\n| 3 | Use the relevant tax table to find the amount to be withheld for SFSS from Pablo’s total normal gross earnings for that period. | $169 |\n| 4 | Subtract the amount previously withheld for the period from the amount at step 3.= $169 – $95 | $74 |\n| 5 | Repeat steps 2–4 for each pay period affected. Total the amounts calculated in step 4 for each pay period for the SFSS withholding on the additional payment. As it is the same amount for each pay period in this example, it will be 2 × $74. | $148 |\n| 6 | This step is not required as withholding is also calculated using Method B(ii). | |\n| 7 | This step is not required as withholding is also calculated using Method B(ii). | |\n\nMethod B(ii) – PAYG withholding component\n\n| Step | Instruction | Result |\n| ---- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------ |\n| 1 | Calculate Pablo’s average total earnings, which in this example is= (salary earnings to date + current financial year additional payments to date) / number of pay periods= [($4,800 + $4,800 + $5,600) + $1,600] / 3= $16,800 / 3 | $5,600 |\n| 2 | Use the relevant tax table to find the amount to be withheld from Pablo’s average total earnings in step 1. | $1,231 |\n| 3 | Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year.= $8,800 / 12 | $733 |\n| 4 | Add the amount at step 3 to the average total earnings at step 1.= $5,600 + $733 | $6,333 |\n| 5 | Use the relevant tax table to find the amount to be withheld from the amount at step 4. | $1,482 |\n| 6 | Subtract the amount at step 2 from the amount at step 5.= $1,482 – $1,231 | $251 |\n| 7 | Multiply the amount in step 6 by the number of pay periods used in step 3.= $251 × 12 | $3,012 |\n| 8 | Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding on the additional payment.= $3,012 – $0 | $3,012 |\n| 9 | This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. | |\n| 10 | This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. | |\n| 11 | This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. | |\n| 12 | This step is not required as final calculations for withholding limit and total withholding will be made after SFSS component is calculated. | |\n\nAs Pablo has an accumulated Financial Supplement debt his employer will need to calculate the withholding amount from the back payment for SFSS. They use the same method as they used to calculate withholding for the back payment in the first part of this example.\n\nMethod B(ii) – SFSS component\n\n| Step | Instruction | Result |\n| ---- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------ |\n| 1 | Calculate Pablo’s average total earnings, which in this example is:= (salary earnings to date + current financial year additional payments to date) / number of pay periods= [($4,800 + $4,800 + $5,600) + $1,600] / 3= $16,800 / 3 | $5,600 |\n| 2 | Use the relevant tax table to find the amount to be withheld for SFSS on Pablo’s average total earnings in step 1. | $169 |\n| 3 | Add all additional payments made to Pablo in current financial year where Method B(ii) was used to calculate the withholding, to the additional payment in current pay. Then divide by the number of pay periods in the financial year.= $8,800 / 12 | $733 |\n| 4 | Add the amount at step 3 to the average total earnings at step 1.= $5,600 + $733 | $6,333 |\n| 5 | Use the relevant tax table to find the amount to be withheld for SFSS from the amount at step 4. | $191 |\n| 6 | Subtract the amount at step 2 from the amount at step 5.= $191 – $169 | $22 |\n| 7 | Multiply the amount in step 6 by the number of pay periods used in step 3.= $22 × 12 | $264 |\n| 8 | Subtract any amounts previously withheld from additional payments in the current financial year if Method B(ii) was used, from the amount at step 7 for the withholding for SFSS on the additional payment.= $264 – $0 | $264 |\n\nWithholding limit (including SFSS component)\n\n| Step | Instruction | Result |\n| ---- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------ |\n| 9 | Multiply the additional payment being made using Method B(ii) in the current pay period by 49%.= $8,800 × 49% | $4,312 |\n| 10 | Use the lesser amount of step 8 (combined) and step 9 for the withholding on the additional payment. Ignore any cents.Combine the two step 8 results.= $3,012 + $264 = $3,276This amount is used as it’s less than step 9. | $3,276 |\n| 11 | This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). | |\n| 12 | This step is not applicable as total withholding for the current pay period will need to include amounts calculated in Method B(i). | |\n\nCalculate the total PAYG withholding amount for the current pay period\n\nWithholding on gross earnings current pay period\n\n■ PAYG withholding on gross earnings in the current pay period = $1,231\n\n■ SFSS withholding on gross earnings in the current pay period = $169\n\nMethod B(i) withholding\n\n■ PAYG withholding on additional payment for current financial year = $556\n\n■ SFSS withholding on additional payment for current financial year = $148\n\nMethod B(ii) withholding\n\n■ PAYG withholding on additional payment for prior financial year = $3,012\n\n■ SFSS withholding on additional payment for prior financial year = $264\n\nTotal PAYG withholding is $5,380 \n($1,231 + $169 + $556 + $148 + $3,012 + $264).\n\nExample 4 uses both:\n\n■ Student Financial Supplement Scheme (SFSS) monthly tax table (NAT 3308) effective from 1 July 2015\n\n■ Statement of formulas for calculating the amount to be withheld (NAT 1004) effective from 1 July 2015 – the calculations are made using scale 2, with tax-free threshold.\n\n \n","sortOrder":0},{"sectionNumber":"Sch 6","sectionType":"schedule","heading":"– Tax table for annuities","content":"Schedule 6 – Tax table for annuities\n\nThis document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-80(b) of Schedule 1 to the TAA.\n\nYou should use this table if you pay an annuity that was purchased with non-superannuation money, for example, an initial capital investment of personal cash.\n\nFor annuities purchased using money rolled over from a super fund or super income stream payments, refer to [Tax table for superannuation income streams](https://www.ato.gov.au/Rates/Schedule-13---Tax-table-for-super-income-streams/).\n\nTo work out the withholding amount for an annuity payment purchased with non-superannuation money, you must:\n\n1. Work out the amount of income to withhold from using the following formula:\n\nAnnuity payment - \\[Deductible 27H amount / Number of instalments\\]\n\nIn this formula:\n\n■ deductible amount represents the amount of the annuity payment that is exempt from tax. This amount is calculated using the formula found in section 27H of the Income Tax Assessment Act 1936.\n\n– Where the annuity is held in only one person's name, the following formula is used:\n\n- (Undeducted purchase price of the annuity - Residual capital value) / Term of annuity or life expectation factor\n- The undeducted purchase price is generally the amount of the initial capital investment.\n\n– Where the annuity is held or payable to 2 or more people, the deductible amount is apportioned depending on the amount each person received.\n\n■ number of instalments is the number of instalments of the annuity payable in the income year.\n\nThe recipient of the annuity may request the ATO to calculate the deductible amount of their annuity using [Request for determination of the deductible amount of UPP of an Australian pension or annuity](https://www.ato.gov.au/forms/request-for-determination-of-the-deductible-amount-of-upp-of-an-australian-pension-or-annuity/).\n\n2. Use the corresponding PAYG withholding tax table to find the withholding amount. The tax table you use depends on the period which the annuity is paid – for example, weekly or fortnightly.\n\nSome payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If your payee gives you a [Withholding declaration](https://www.ato.gov.au/Forms/Withholding-declaration/) indicating that they want to claim a SAPTO entitlement through PAYG withholding, use the [Tax table for seniors and pensioners](https://www.ato.gov.au/Rates/Schedule-9---Tax-table-for-seniors---pensioners/) to work out the amount to withhold from the income amount calculated in step 1.\n\nThese examples use the PAYG withholding tax tables that apply from 1 October 2016.\n\nExample 1\n\nBarbara has an annuity she purchased following the sale of a property. She receives annuity payments of $1,000 a week. The deductible amount for the 2016–17 income year is $5,200.\n\n1. The amount income to withhold from: \n Annuity payment - \\[Deductible amount / Number of instalments\\] \n \\= $1,000 - \\[$5,200 / 52\\] \n \\= $1,000 - $100 \n \\= $900\n2. Barbara is not eligible for SAPTO so the payer will use the Weekly tax table (NAT 1005) to work out how much to withhold from $900. Assuming Barbara is claiming the tax-free threshold, the amount to be withheld is $148.\n\nExample 2\n\nKenneth will receive fortnightly annuity payments on the 7th and 21st day of the month from 7 February 2017. For the remainder of the income year, the annuity will be $850 per fortnight. The annuity is indexed annually and the higher indexed amount is paid from 7 July 2017.\n\nKenneth's deductible amount for a whole income year is $2,400 and for the part of the current income year that he is to receive an annuity; his deductible amount is $1,000.\n\nFor the current income year, Kenneth will receive ten annuity instalments.\n\n1. The amount of income to withhold from: \n Annuity payment - \\[Deductible amount / Number of instalments\\]\n\n\\= $850 - \\[$1,000 / 10\\] \n\\= $850 - $100 \n\\= $750\n\n2. Kenneth is not eligible for SAPTO so the payer will then use the Fortnightly tax table (NAT 1006) to work out how much to withhold from $750. Assuming Kenneth is claiming the tax-free threshold, the amount to be withheld is $8.\n\nWithholding amounts calculated using the above formulas should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Do this rounding directly – that is, do not make a preliminary rounding to the nearest cent.\n\nPayment summaries\n\nYou must issue a [PAYG payment summary – individual non-business](https://www.ato.gov.au/forms/payg-payment-summary---individual-non-business/) to the payee by 14 July following the end of the financial year in which you made payments to them. However, if your payee requests a payment summary from you during the financial year, you must provide it within 14 days of receiving their request.\n\nThe answers your payees provide on their [Tax file number declaration](https://www.ato.gov.au/Forms/TFN-declaration/)(NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one.\n\nIf a payee does not give you a valid Tax file number declaration within 14 days of starting a payer/payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us.\n\nYou must withhold 49% from any payment you make to a resident payee and 47% from any payment you make to a foreign resident payee (ignoring any cents), if it is an annuity payment that is not a superannuation income stream and all of the following apply:\n\nIf a payee states at question 1 of the Tax file number declaration they have lodged a [Tax file number – application or enquiry for individuals](https://www.ato.gov.au/Forms/TFN---application-for-individuals/) (NAT 1432) with us, they have 28 days to provide you with their TFN.\n\nIf the payee has not given you their TFN within 28 days, you must withhold 49% for any annuity payment you make to a resident payee and 47% for any annuity payment you make to a foreign resident payee (ignoring any cents) unless we tell you not to.\n\nWhen a TFN has not been provided do not allow for tax offsets or Medicare levy adjustments. Do not withhold any amount for:\n\n \n","sortOrder":1},{"sectionNumber":"Sch 7","sectionType":"schedule","heading":"– Tax table for unused leave payments on termination of employment","content":"Schedule 7 – Tax table for unused leave payments on termination of employment\n\nThis document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-90 of Schedule 1 to the TAA.\n\nYou should use this table if you pay an amount to an employee for unused leave on the termination of their employment or office.\n\nUnused leave payments on termination of employment or office include:\n\n■ annual leave\n\n■ holiday pay\n\n■ leave loading\n\n■ leave bonuses\n\n■ long service leave.\n\nBefore calculating the amount to be withheld, you must work out if the payments are being made as a result of a genuine redundancy, invalidity or an early retirement scheme.\n\nFor more information, refer to [Withholding from unused leave payments on termination of employment](https://www.ato.gov.au/Forms/Withholding-from-unused-leave-payments-on-termination-of-employment/).\n\nWhen a TFN is provided\n\nThe amount to withhold is calculated using the table below.\n\nIf the post-17 August 1993 lump sum payment from normal termination is less than $300, you must withhold the lesser of the following:\n\n■ the amount worked out using the table below\n\n■ 32% of the payment.\n\n

Payment type

Reason

Accrual dates

Withholding rates

Payment summary label

Long service leave

Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement)

Pre-16 August 1978

5% of total at marginal rates

B

16 August 1978 to 17 August 1993

32%

A

Post-17 August 1993

Marginal rates

Include in salary/wages

Termination because of genuine redundancy, invalidity or early retirement scheme

Pre-16 August 1978

5% of total at marginal rates

B

16 August 1978 to 17 August 1993

32%

A

Post-17 August 1993

32%

A

Annual leave

Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement)

Pre-18 August 1993

32%

A

Post-17 August 1993

Marginal rates

Include in salary/wages

Termination because of genuine redundancy, invalidity or early retirement scheme

32%

A

Annual leave loading

Normal termination (eg voluntary resignation, employment terminated due to inefficiency, retirement)

Pre-18 August 1993

32%

A

Post-17 August 1993

Marginal rates

Include in salary/wages

Termination because of genuine redundancy, invalidity or early retirement scheme

32%

A

\n```\n\nWithholding amounts calculated by applying this table are rounded to the nearest dollar. Results ending in 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts.\n\nMarginal rate calculation\n\nTo work out the marginal rate, you must:\n\n1. Using the relevant PAYG withholding tax table, work out the amount to withhold from your employee’s normal gross earnings for a regular pay period.\n2. Divide the amount of the payment by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments).\n3. Ignore any cents.\n4. Add the amount at step 3 to the normal gross earnings for a single pay period.\n5. Use the same PAYG withholding tax tables used at step 1 to work out the amount to withhold for the amount at step 4.\n6. Subtract the amount at step 1 from the amount at step 5.\n7. Multiply the amount obtained at step 6 by the number of normal pay periods in 12 months (12 monthly payments, 26 fortnightly payments or 52 weekly payments).\n\nDo not withhold any amount for:\n\nNormal gross earnings\n\nNormal gross earnings are all payments, except those relating to termination payments, received in the last full pay period of employment. This includes taxable allowances, overtime and bonuses. Therefore, your employee’s normal gross earnings should be taken to be the earnings relating to the last full pay period worked.\n\nWhere your employee’s pay fluctuates significantly over a number of pay periods, we will accept an average of gross taxable earnings for the financial year to date over the number of pays received.\n\nThe following example uses the Weekly tax table (NAT 1005) effective from 1 October 2016.\n\nBeth retires on 31 December 2016. She qualified for long service leave after 10 years of service, with further leave accruing on each completed year of service.\n\nShe is not leaving because of genuine redundancy, invalidity or under an early retirement scheme.\n\nThis week Beth also receives her normal weekly earnings of $800. She has quoted her TFN and has claimed the tax-free threshold. Therefore, the amount withheld is calculated using column 2 of the Weekly tax table.\n\nDetails of payment for long service leave\n\nPre-16 August 1978 component = $3,690.00\n\n","sortOrder":2},{"sectionNumber":"16","sectionType":"section","heading":"August 1978 to 17 August 1993 component = $7,700.00","content":"16 August 1978 to 17 August 1993 component = $7,700.00\n\nPost-17 August 1993 component = $10,890.00\n\nPre–16 August 1978 component subject to withholding\n\n\\= $3,690.00 × 5% = $184.50\n\nThe marginal rate calculation is used to work out the amount to be withheld from the pre-16 August 1978 component.\n\n16 August 1978 to 17 August 1993 component\n\n\\= $7,700.00 × 32% = $2,464.00\n\nThe post-17 August 1993 component of $10,890.00 is also to be withheld at the marginal rate. To simplify the marginal rate calculation for this employee, the pre-16 August 1978 component and the post-17 August 1993 component are added together first: $184.50 + $10,890.00 = $11,074.50\n\nNow apply the marginal rate calculation to the sum of the two components.\n\n| Step | Instruction | Result |\n| ---- | ------------------------------------------------------------------------------------------------- | ------- |\n| 1 | Amounts to be withheld from normal gross earnings ($800) | $113 |\n| 2 | Divide the amount of the payment by the number of normal pay periods in 12 months ($11,074.50/52) | $212.97 |\n| 3 | Disregard any cents | $212 |\n| 4 | Add the amount at step 3 to normal gross earnings for a single pay period ($800 + $212) | $1,012 |\n| 5 | Work out the amount to be withheld from the amount at step 4 ($1,012) | $187 |\n| 6 | Subtract the amount at step 1 from the amount at step 5 ($187 – $113) | $74 |\n| 7 | Multiply the amount at step 6 by the number of normal pay periods in 12 months ($74 x 52) | $3,848 |\n\nThe amount to be withheld from the three components of Beth’s unused long service leave payments is $6,312 ($2,464 + $3,848). See Rounding of withholding amounts.\n\nThe total amount to be withheld is then $6,425 ($113 withholding from normal earnings plus $6,312 withholding from long service leave).\n\nIf your employee who is receiving the unused leave payments has not provided you with their TFN before the payment is made, you must withhold 49% from the payment.\n\nIf your employee is a foreign resident who has not provided you with their TFN, you must withhold 47% from the payment.\n\nIf your employee believes that for their circumstances the amount you withhold will be too much, they may apply for a variation to reduce the amount of withholding.\n\nFor more information refer to [PAYG withholding – varying your PAYG withholding](https://www.ato.gov.au/Individuals/Working/In-detail/PAYG-withholding/PAYG-withholding---varying-your-PAYG-withholding/)\n\nTax file number declaration\n\nAny [Tax file number declaration](https://www.ato.gov.au/Forms/TFN-declaration/) (NAT 3092) your employee provides while they were working for you will only be effective:\n\n■ for the period that they were working for you\n\n■ 12 months after you make the last payment.\n\n \n","sortOrder":3},{"sectionNumber":"Sch 8","sectionType":"schedule","heading":"– Statement of formulas for calculating HELP, SSL, TSL and SFSS components","content":"Schedule 8 – Statement of formulas for calculating HELP, SSL, TSL and SFSS components\n\nThe coefficients in this schedule should be used together with the [Statement of formulas for calculating amounts to be withheld](https://www.ato.gov.au/uploadedFiles/Content/MEI/downloads/Schedule-1-Calculating-amounts-to-be-withheld-2015-16.pdf).\n\nFor payments made from 1 October 2016 to 30 June 2017\n\nThis document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 to the TAA.\n\nUsing this schedule\n\nYou should use this schedule if you develop your own payroll software package. Formulas and coefficients are used for calculating weekly withholding amounts for employees who have a:\n\n■ Higher Education Loan Program (HELP) debt\n\n■ Student Start-up Loan (SSL) debt\n\n■ Trade Support Loan (TSL) debt\n\n■ Financial Supplement (FS) debt.\n\n■ Our [Tax withheld calculator](https://www.ato.gov.au/Calculators-and-tools/Tax-withheld-calculator/) can help you work out the correct amount of tax to withhold from payments to most employees.\n\n■ You can download a printable version of [Statement of formulas for calculating HELP, SSL, TSL and SFSS components (PDF, 733KB)](https://www.ato.gov.au/uploadedFiles/Content/MEI/downloads/Statement_of_formulas_HELP_SSL_TSL_SFSS_SEP_2016-17.pdf).\n\nThe withholding amounts for employees who have a HELP/SSL/TSL or Financial Supplement debt can be expressed in a mathematical form.\n\nIf you have developed your own payroll software package, you can use the formulas and component rates outlined below.\n\nThe formulas comprise linear equations of the form y = ax, where:\n\n■ y is the weekly HELP/SSL/TSL or SFSS component\n\n■ x is the weekly earnings – or weekly equivalent of earnings – rounded down to whole dollars plus 99 cents\n\n■ a is the value of the component rate as shown in the following tables.\n\nHELP/SSL/TSL component rates\n\nTax-free threshold claimed or foreign resident\n\n| 0 - 1,054.99 | - |\n| 1,055.00 - 1,174.99 | 4.0 |\n| 1,175.00 - 1,294.99 | 4.5 |\n| 1,295.00 - 1,362.99 | 5.0 |\n| 1,363.00 - 1,464.99 | 5.5 |\n| 1,465.00 - 1,586.99 | 6.0 |\n| 1,587.00 - 1,670.99 | 6.5 |\n| 1,671.00 - 1,838.99 | 7.0 |\n| 1,839.00 - 1,958.99 | 7.5 |\n| 1,959.00 and over | 8.0 |\n\nNo tax-free threshold claimed\n\n| 0 - 704.99 | - |\n| 705.00 - 824.99 | 4.0 |\n| 825.00 - 944.99 | 4.5 |\n| 945.00 - 1,012.99 | 5.0 |\n| 1,013.00 - 1,114.99 | 5.5 |\n| 1,115.00 - 1,236.99 | 6.0 |\n| 1,237.00 - 1,320.99 | 6.5 |\n| 1,321.00 - 1,488.99 | 7.0 |\n| 1,489.00 - 1,608.99 | 7.5 |\n| 1,609.00 and over | 8.0 |\n\nSFSS component rates\n\nTax-free threshold claimed or foreign resident\n\n| 0 - 1,054.99 | - |\n| 1,055.00 - 1,294.99 | 2.0 |\n| 1,295.00 - 1,838.99 | 3.0 |\n| 1,839.00 and over | 4.0 |\n\nNo tax-free threshold claimed\n\n| 0 - 704.99 | - |\n| 705.00 - 944.99 | 2.0 |\n| 945.00 - 1,488.99 | 3.0 |\n| 1,489.00 and over | 4.0 |\n\nCalculating fortnightly, monthly or quarterly withholding amounts\n\nFirst calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay:\n\n■ fortnightly – divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents\n\n■ monthly – obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13\\. Ignore any cents in the result and then add 99 cents\n\n■ quarterly – divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13\\. Ignore any cents in the result and then add 99 cents.\n\nThen calculate fortnightly, monthly or quarterly withholding amounts as follows:\n\n■ fortnightly – determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by two\n\n■ monthly – determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar\n\n■ quarterly – determine the rounded weekly withholding amount applicable to the weekly equivalent of earnings before any adjustment for tax offsets. Multiply this amount by 13.\n\nWhen to work out the HELP/SSL/TSL component\n\nYou will need to calculate the HELP/SSL/TSL component when your employee has given you a [Tax file number declaration](https://www.ato.gov.au/Forms/TFN-declaration/) or [Withholding declaration](https://www.ato.gov.au/Forms/Withholding-declaration/) and has:\n\n■ answered yes to the question ‘Do you have a Higher Education Loan Program (HELP), Student Start-up Loan (SSL) or Trade Support Loan (TSL) debt?’\n\n■ not completed a [Medicare levy variation declaration](https://www.ato.gov.au/Forms/Medicare-levy-variation-declaration/) claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income\n\n■ claimed the tax-free threshold or is a foreign resident with earnings of one of the following:\n\n– $1,055 or more if paid weekly\n\n– $2,110 or more if paid fortnightly\n\n– $4,571.67 or more if paid monthly\n\n– $13,715 or more if paid quarterly.\n\nIf your employee has not claimed the tax-free threshold, the HELP/SSL/TSL component is calculated on earnings of:\n\n■ $705 or more if paid weekly\n\n■ $1,410 or more if paid fortnightly\n\n■ $3,055 or more if paid monthly\n\n■ $9,165 or more if paid quarterly.\n\nYou must withhold the HELP/SSL/TSL component from all your employee's earnings, including taxable allowances, bonuses and commissions.\n\n1. Employee has claimed the tax-free threshold and has weekly earnings of $1,095.84. \n HELP/SSL/TSL component = $1,095.99 × 4% = $44.00 rounded to the nearest dollar.\n\n2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,355.78. \nWeekly equivalent of $2,355.78 = $1,177.99 ($2,355.78 divided by two, ignoring cents and adding 99 cents). \nWeekly HELP/SSL/TSL component = $1,177.99 × 4.5% = $53.00 rounded to the nearest dollar. \nFortnightly HELP/SSL/TSL component = $106.00 ($53.00 × 2).\n\n 3. Employee has claimed the tax-free threshold and has monthly earnings of $5,488.45. \n Weekly equivalent of $5,488.45 = $1,266.99 \n ($5,488.45 × 3/13, ignoring cents and adding 99 cents). \n Weekly HELP/SSL/TSL component = $1,266.99 × 4.5% = $57.00 rounded to the nearest dollar. \n Monthly HELP/SSL/TSL component = $247.00 ($57.00 × 13/3, rounded to the nearest dollar).\n\nWhen to work out the SFSS component\n\nYou will need to calculate the SFSS component when your employee has given you a [Tax file number declaration](https://www.ato.gov.au/Forms/TFN-declaration/) or [Withholding declaration](https://www.ato.gov.au/Forms/Withholding-declaration/) and has:\n\n■ answered yes to the question ‘Do you have a Financial Supplement debt?’\n\n■ not completed a [Medicare levy variation declaration](https://www.ato.gov.au/Forms/Medicare-levy-variation-declaration/) claiming a reduction or exemption in the Medicare levy for having a spouse or dependants and low family income\n\n■ claimed the tax-free threshold or is a foreign resident with earnings of one of the following:\n\n– $1,055 or more if paid weekly\n\n– $2,110 or more if paid fortnightly\n\n– $4,571.67 or more if paid monthly\n\n– $13,715 or more if paid quarterly.\n\nIf your employee has not claimed the tax-free threshold, the SFSS component is calculated on earnings of:\n\n■ $705 or more if paid weekly\n\n■ $1,410 or more if paid fortnightly\n\n■ $3,055 or more if paid monthly\n\n■ $9,165 or more if paid quarterly.\n\nYou must withhold the SFSS component from all your employee's earnings, including taxable allowances, bonuses and commissions.\n\n1. Employee has claimed the tax-free threshold and has weekly earnings of $1,238.24. \n SFSS component = $1,238.99 × 2% = $25.00 rounded to the nearest dollar.\n2. Employee has claimed the tax-free threshold and has fortnightly earnings of $2,311.59. \n Weekly equivalent of $2,311.59 = $1,155.99 ($2,311.59 divided by two, ignoring cents and adding 99 cents). \n Weekly SFSS component = $1,155.99 × 2% = $23.00 rounded to the nearest dollar. \n Fortnightly SFSS component = $46.00 ($23.00 × 2).\n Employee has claimed the tax-free threshold and has monthly earnings of $5,689.21. \n Weekly equivalent of $5,689.21 = $1,312.99 \n ($5,689.21 × 3/13, ignoring cents and adding 99 cents). \n Weekly SFSS component = $1,312.99 × 3% = $39.00 rounded to the nearest dollar. \n Monthly SFSS component = $169.00 ($39.00 × 13/3, rounded to the nearest dollar).\n\nNote: Do not withhold any amount for HELP/SSL/TSL or Financial Supplement debts from lump sum termination payments.\n\nRounding of withholding amounts to the nearest dollar\n\nWithholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar.\n\nAccounting software\n\nSoftware written in accordance with the formulas in this schedule should be tested for accuracy against the [sample data](#Sampledata1). The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. The differences result from the rounding of components.\n\nCoefficients to work out the weekly amounts to withhold including the HELP/SSL/TSL component\n\nYour employee’s total withholding, including the HELP/SSL/TSL component, can be calculated using the formula and coefficients stated below.\n\n■ a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts).\n\nIf two employees are taxed using a particular scale (for example, scale 2) but only one of them has a HELP/SSL/TSL debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the HELP/SSL/TSL component and one will not – for example, name one ‘scale 2’ and the other ‘scale 22’.\n\nThe HELP/SSL/TSL component does not apply if the employee has not provided a tax file number (TFN).\n\nFor scales without the HELP/SSL/TSL component, refer to [Statement of formulas for calculating amounts to be withheld](https://www.ato.gov.au/rates/schedule-1---statement-of-formulas-for-calculating-amounts-to-be-withheld/).\n\n| 825 | 0.3877 | 44.0006 |\n| 932 | 0.3927 | 44.0006 |\n| 945 | 0.3900 | 41.4841 |\n| 1013 | 0.3950 | 41.4841 |\n| 1115 | 0.4000 | 41.4841 |\n| 1237 | 0.4050 | 41.4841 |\n| 1321 | 0.4100 | 41.4841 |\n| 1323 | 0.4150 | 41.4841 |\n| 1489 | 0.4600 | 101.0225 |\n| 1609 | 0.4650 | 101.0225 |\n| 3111 | 0.4700 | 101.0225 |\n| 3111 & over | 0.5700 | 412.1764 |\n\n| 1175 | 0.3877 | 165.4435 |\n| 1282 | 0.3927 | 165.4435 |\n| 1295 | 0.3900 | 161.9819 |\n| 1363 | 0.3950 | 161.9819 |\n| 1465 | 0.4000 | 161.9819 |\n| 1587 | 0.4050 | 161.9819 |\n| 1671 | 0.4100 | 161.9819 |\n| 1673 | 0.4150 | 161.9819 |\n| 1839 | 0.4600 | 237.2704 |\n| 1959 | 0.4650 | 237.2704 |\n| 3461 | 0.4700 | 237.2704 |\n| 3461 & over | 0.5700 | 583.4242 |\n\n| 1175 | 0.3650 | 0.3250 |\n| 1295 | 0.3700 | 0.3250 |\n| 1363 | 0.3750 | 0.3250 |\n| 1465 | 0.3800 | 0.3250 |\n| 1587 | 0.3850 | 0.3250 |\n| 1671 | 0.3900 | 0.3250 |\n| 1673 | 0.3950 | 0.3250 |\n| 1839 | 0.4400 | 75.2885 |\n| 1959 | 0.4450 | 75.2885 |\n| 3461 | 0.4500 | 75.2885 |\n| 3461 & over | 0.5500 | 421.4423 |\n\n| 1175 | 0.3677 | 165.4423 |\n| 1282 | 0.3727 | 165.4423 |\n| 1295 | 0.3700 | 161.9808 |\n| 1363 | 0.3750 | 161.9808 |\n| 1465 | 0.3800 | 161.9808 |\n| 1587 | 0.3850 | 161.9808 |\n| 1671 | 0.3900 | 161.9808 |\n| 1673 | 0.3950 | 161.9808 |\n| 1839 | 0.4400 | 237.2692 |\n| 1959 | 0.4450 | 237.2692 |\n| 3461 | 0.4500 | 237.2692 |\n| 3461 & over | 0.5500 | 583.4231 |\n\n| 1175 | 0.3777 | 165.4425 |\n| 1282 | 0.3827 | 165.4425 |\n| 1295 | 0.3800 | 161.9810 |\n| 1363 | 0.3850 | 161.9810 |\n| 1465 | 0.3900 | 161.9810 |\n| 1587 | 0.3950 | 161.9810 |\n| 1671 | 0.4000 | 161.9810 |\n| 1673 | 0.4050 | 161.9810 |\n| 1839 | 0.4500 | 237.2694 |\n| 1959 | 0.4550 | 237.2694 |\n| 3461 | 0.4600 | 237.2694 |\n| 3461 & over | 0.5600 | 583.4233 |\n\nWithholding amounts including the HELP/SSL/TSL component worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG and HELP/SSL/TSL tax tables. The differences result from the rounding of components.\n\n \n\nWith tax-free threshold\n\n| Weekly earnings$ | Weekly HELP/SSL/TSL component$ | Fortnightly earnings$ | Fortnightly HELP/SSL/TSL component$ | Monthly earnings$ | Monthly HELP/SSL/TSL component$ |\n| ---------------- | ------------------------------ | --------------------- | ----------------------------------- | ----------------- | ------------------------------- |\n| 1055 | 42.00 | 2110 | 84.00 | 4571.67 | 182.00 |\n| 1056 | 42.00 | 2112 | 84.00 | 4576.00 | 182.00 |\n| 1174 | 47.00 | 2348 | 94.00 | 5087.33 | 204.00 |\n| 1175 | 53.00 | 2350 | 106.00 | 5091.67 | 230.00 |\n| 1176 | 53.00 | 2352 | 106.00 | 5096.00 | 230.00 |\n| 1294 | 58.00 | 2588 | 116.00 | 5607.33 | 251.00 |\n| 1295 | 65.00 | 2590 | 130.00 | 5611.67 | 282.00 |\n| 1362 | 68.00 | 2724 | 136.00 | 5902.00 | 295.00 |\n| 1363 | 75.00 | 2726 | 150.00 | 5906.33 | 325.00 |\n| 1364 | 75.00 | 2728 | 150.00 | 5910.67 | 325.00 |\n| 1464 | 81.00 | 2928 | 162.00 | 6344.00 | 351.00 |\n| 1465 | 88.00 | 2930 | 176.00 | 6348.33 | 381.00 |\n| 1466 | 88.00 | 2932 | 176.00 | 6352.67 | 381.00 |\n| 1586 | 95.00 | 3172 | 190.00 | 6872.67 | 412.00 |\n| 1587 | 103.00 | 3174 | 206.00 | 6877.00 | 446.00 |\n| 1670 | 109.00 | 3340 | 218.00 | 7236.67 | 472.00 |\n| 1671 | 117.00 | 3342 | 234.00 | 7241.00 | 507.00 |\n| 1838 | 129.00 | 3676 | 258.00 | 7964.67 | 559.00 |\n| 1839 | 138.00 | 3678 | 276.00 | 7969.00 | 598.00 |\n| 1958 | 147.00 | 3916 | 294.00 | 8484.67 | 637.00 |\n| 1959 | 157.00 | 3918 | 314.00 | 8489.00 | 680.00 |\n\n \n\nWeekly withholding amounts including HELP/SSL/TSL component\n\n| Weekly earnings$ | Scale 1No tax-free threshold$ | Scale 2With tax-free threshold$ | Scale 3Foreign resident$ | Scale 5Full Medicare exemption$ | Scale 6Half Medicare exemption$ |\n| ---------------- | ----------------------------- | ------------------------------- | ------------------------ | ------------------------------- | ------------------------------- |\n| 59 | 11.00 | - | 19.00 | - | - |\n| 60 | 12.00 | - | 19.00 | - | - |\n| 116 | 25.00 | - | 38.00 | - | - |\n| 117 | 25.00 | - | 38.00 | - | - |\n| 249 | 56.00 | - | 81.00 | - | - |\n| 250 | 56.00 | - | 81.00 | - | - |\n| 354 | 80.00 | - | 115.00 | - | - |\n| 355 | 80.00 | - | 115.00 | - | - |\n| 360 | 82.00 | 1.00 | 117.00 | 1.00 | 1.00 |\n| 361 | 82.00 | 1.00 | 117.00 | 1.00 | 1.00 |\n| 409 | 99.00 | 10.00 | 133.00 | 10.00 | 10.00 |\n| 410 | 99.00 | 11.00 | 133.00 | 11.00 | 11.00 |\n| 511 | 134.00 | 40.00 | 166.00 | 30.00 | 30.00 |\n| 512 | 134.00 | 40.00 | 166.00 | 30.00 | 30.00 |\n| 691 | 197.00 | 78.00 | 225.00 | 64.00 | 64.00 |\n| 692 | 197.00 | 78.00 | 225.00 | 64.00 | 64.00 |\n| 704 | 201.00 | 81.00 | 229.00 | 66.00 | 67.00 |\n| 705 | 230.00 | 81.00 | 229.00 | 67.00 | 67.00 |\n| 710 | 232.00 | 82.00 | 231.00 | 68.00 | 69.00 |\n| 711 | 232.00 | 82.00 | 231.00 | 68.00 | 69.00 |\n| 824 | 276.00 | 121.00 | 268.00 | 105.00 | 112.00 |\n| 825 | 280.00 | 122.00 | 268.00 | 105.00 | 112.00 |\n| 865 | 296.00 | 136.00 | 281.00 | 118.00 | 127.00 |\n| 866 | 296.00 | 136.00 | 281.00 | 119.00 | 127.00 |\n| 931 | 322.00 | 159.00 | 303.00 | 140.00 | 149.00 |\n| 932 | 322.00 | 159.00 | 303.00 | 140.00 | 150.00 |\n| 944 | 327.00 | 163.00 | 307.00 | 144.00 | 154.00 |\n| 945 | 332.00 | 163.00 | 307.00 | 145.00 | 154.00 |\n| 1012 | 359.00 | 187.00 | 329.00 | 167.00 | 177.00 |\n| 1013 | 364.00 | 187.00 | 329.00 | 167.00 | 177.00 |\n| 1054 | 381.00 | 201.00 | 343.00 | 180.00 | 191.00 |\n| 1055 | 381.00 | 244.00 | 385.00 | 223.00 | 233.00 |\n| 1114 | 405.00 | 267.00 | 407.00 | 245.00 | 256.00 |\n| 1115 | 410.00 | 267.00 | 407.00 | 245.00 | 256.00 |\n| 1174 | 434.00 | 290.00 | 429.00 | 267.00 | 278.00 |\n| 1175 | 435.00 | 296.00 | 435.00 | 273.00 | 285.00 |\n| 1236 | 459.00 | 320.00 | 457.00 | 296.00 | 308.00 |\n| 1237 | 466.00 | 321.00 | 458.00 | 296.00 | 308.00 |\n| 1281 | 484.00 | 338.00 | 474.00 | 312.00 | 325.00 |\n| 1282 | 485.00 | 338.00 | 474.00 | 313.00 | 326.00 |\n| 1294 | 489.00 | 343.00 | 479.00 | 317.00 | 330.00 |\n| 1295 | 490.00 | 350.00 | 486.00 | 324.00 | 337.00 |\n| 1321 | 507.00 | 360.00 | 495.00 | 334.00 | 347.00 |\n| 1322 | 508.00 | 361.00 | 496.00 | 334.00 | 347.00 |\n| 1323 | 508.00 | 361.00 | 496.00 | 335.00 | 348.00 |\n| 1362 | 526.00 | 376.00 | 511.00 | 349.00 | 363.00 |\n| 1363 | 526.00 | 384.00 | 518.00 | 356.00 | 370.00 |\n| 1365 | 527.00 | 384.00 | 519.00 | 357.00 | 371.00 |\n| 1464 | 573.00 | 424.00 | 556.00 | 395.00 | 409.00 |\n| 1465 | 573.00 | 432.00 | 564.00 | 402.00 | 417.00 |\n| 1489 | 592.00 | 441.00 | 573.00 | 412.00 | 427.00 |\n| 1586 | 637.00 | 481.00 | 611.00 | 449.00 | 465.00 |\n| 1587 | 637.00 | 489.00 | 619.00 | 457.00 | 473.00 |\n| 1608 | 647.00 | 498.00 | 627.00 | 466.00 | 482.00 |\n| 1609 | 656.00 | 498.00 | 628.00 | 466.00 | 482.00 |\n| 1670 | 684.00 | 523.00 | 651.00 | 490.00 | 506.00 |\n| 1671 | 685.00 | 532.00 | 660.00 | 498.00 | 515.00 |\n| 1672 | 685.00 | 532.00 | 661.00 | 499.00 | 516.00 |\n| 1673 | 686.00 | 533.00 | 661.00 | 499.00 | 516.00 |\n| 1838 | 763.00 | 609.00 | 734.00 | 572.00 | 590.00 |\n| 1839 | 764.00 | 618.00 | 744.00 | 582.00 | 600.00 |\n| 1844 | 766.00 | 621.00 | 746.00 | 584.00 | 602.00 |\n| 1845 | 767.00 | 621.00 | 746.00 | 584.00 | 603.00 |\n| 1958 | 820.00 | 674.00 | 796.00 | 634.00 | 654.00 |\n| 1959 | 820.00 | 684.00 | 807.00 | 645.00 | 664.00 |\n| 2119 | 895.00 | 759.00 | 879.00 | 717.00 | 738.00 |\n| 2120 | 896.00 | 760.00 | 879.00 | 717.00 | 738.00 |\n| 2490 | 1070.00 | 933.00 | 1046.00 | 884.00 | 909.00 |\n| 2491 | 1070.00 | 934.00 | 1046.00 | 884.00 | 909.00 |\n| 2652 | 1146.00 | 1010.00 | 1119.00 | 957.00 | 983.00 |\n| 2653 | 1146.00 | 1010.00 | 1119.00 | 957.00 | 984.00 |\n| 2736 | 1185.00 | 1049.00 | 1156.00 | 994.00 | 1022.00 |\n| 2737 | 1186.00 | 1050.00 | 1157.00 | 995.00 | 1022.00 |\n| 2898 | 1262.00 | 1125.00 | 1229.00 | 1067.00 | 1096.00 |\n| 2899 | 1262.00 | 1126.00 | 1230.00 | 1068.00 | 1097.00 |\n| 2913 | 1269.00 | 1132.00 | 1236.00 | 1074.00 | 1103.00 |\n| 2914 | 1269.00 | 1133.00 | 1236.00 | 1074.00 | 1104.00 |\n| 3110 | 1361.00 | 1225.00 | 1325.00 | 1163.00 | 1194.00 |\n| 3111 | 1362.00 | 1225.00 | 1325.00 | 1163.00 | 1194.00 |\n| 3461 | 1561.00 | 1390.00 | 1483.00 | 1321.00 | 1355.00 |\n\n \n\nFortnightly withholding amounts including HELP/SSL/TSL component\n\n| Fortnightly earnings$ | Scale 1No tax-free threshold$ | Scale 2With tax-free threshold$ | Scale 3Foreign resident$ | Scale 5Full Medicare exemption$ | Scale 6Half Medicare exemption$ |\n| --------------------- | ----------------------------- | ------------------------------- | ------------------------ | ------------------------------- | ------------------------------- |\n| 118 | 22.00 | - | 38.00 | - | - |\n| 120 | 24.00 | - | 38.00 | - | - |\n| 232 | 50.00 | - | 76.00 | - | - |\n| 234 | 50.00 | - | 76.00 | - | - |\n| 498 | 112.00 | - | 162.00 | - | - |\n| 500 | 112.00 | - | 162.00 | - | - |\n| 708 | 160.00 | - | 230.00 | - | - |\n| 710 | 160.00 | - | 230.00 | - | - |\n| 720 | 164.00 | 2.00 | 234.00 | 2.00 | 2.00 |\n| 722 | 164.00 | 2.00 | 234.00 | 2.00 | 2.00 |\n| 818 | 198.00 | 20.00 | 266.00 | 20.00 | 20.00 |\n| 820 | 198.00 | 22.00 | 266.00 | 22.00 | 22.00 |\n| 1022 | 268.00 | 80.00 | 332.00 | 60.00 | 60.00 |\n| 1024 | 268.00 | 80.00 | 332.00 | 60.00 | 60.00 |\n| 1382 | 394.00 | 156.00 | 450.00 | 128.00 | 128.00 |\n| 1384 | 394.00 | 156.00 | 450.00 | 128.00 | 128.00 |\n| 1408 | 402.00 | 162.00 | 458.00 | 132.00 | 134.00 |\n| 1410 | 460.00 | 162.00 | 458.00 | 134.00 | 134.00 |\n| 1420 | 464.00 | 164.00 | 462.00 | 136.00 | 138.00 |\n| 1422 | 464.00 | 164.00 | 462.00 | 136.00 | 138.00 |\n| 1648 | 552.00 | 242.00 | 536.00 | 210.00 | 224.00 |\n| 1650 | 560.00 | 244.00 | 536.00 | 210.00 | 224.00 |\n| 1730 | 592.00 | 272.00 | 562.00 | 236.00 | 254.00 |\n| 1732 | 592.00 | 272.00 | 562.00 | 238.00 | 254.00 |\n| 1862 | 644.00 | 318.00 | 606.00 | 280.00 | 298.00 |\n| 1864 | 644.00 | 318.00 | 606.00 | 280.00 | 300.00 |\n| 1888 | 654.00 | 326.00 | 614.00 | 288.00 | 308.00 |\n| 1890 | 664.00 | 326.00 | 614.00 | 290.00 | 308.00 |\n| 2024 | 718.00 | 374.00 | 658.00 | 334.00 | 354.00 |\n| 2026 | 728.00 | 374.00 | 658.00 | 334.00 | 354.00 |\n| 2108 | 762.00 | 402.00 | 686.00 | 360.00 | 382.00 |\n| 2110 | 762.00 | 488.00 | 770.00 | 446.00 | 466.00 |\n| 2228 | 810.00 | 534.00 | 814.00 | 490.00 | 512.00 |\n| 2230 | 820.00 | 534.00 | 814.00 | 490.00 | 512.00 |\n| 2348 | 868.00 | 580.00 | 858.00 | 534.00 | 556.00 |\n| 2350 | 870.00 | 592.00 | 870.00 | 546.00 | 570.00 |\n| 2472 | 918.00 | 640.00 | 914.00 | 592.00 | 616.00 |\n| 2474 | 932.00 | 642.00 | 916.00 | 592.00 | 616.00 |\n| 2562 | 968.00 | 676.00 | 948.00 | 624.00 | 650.00 |\n| 2564 | 970.00 | 676.00 | 948.00 | 626.00 | 652.00 |\n| 2588 | 978.00 | 686.00 | 958.00 | 634.00 | 660.00 |\n| 2590 | 980.00 | 700.00 | 972.00 | 648.00 | 674.00 |\n| 2642 | 1014.00 | 720.00 | 990.00 | 668.00 | 694.00 |\n| 2644 | 1016.00 | 722.00 | 992.00 | 668.00 | 694.00 |\n| 2646 | 1016.00 | 722.00 | 992.00 | 670.00 | 696.00 |\n| 2724 | 1052.00 | 752.00 | 1022.00 | 698.00 | 726.00 |\n| 2726 | 1052.00 | 768.00 | 1036.00 | 712.00 | 740.00 |\n| 2730 | 1054.00 | 768.00 | 1038.00 | 714.00 | 742.00 |\n| 2928 | 1146.00 | 848.00 | 1112.00 | 790.00 | 818.00 |\n| 2930 | 1146.00 | 864.00 | 1128.00 | 804.00 | 834.00 |\n| 2978 | 1184.00 | 882.00 | 1146.00 | 824.00 | 854.00 |\n| 3172 | 1274.00 | 962.00 | 1222.00 | 898.00 | 930.00 |\n| 3174 | 1274.00 | 978.00 | 1238.00 | 914.00 | 946.00 |\n| 3216 | 1294.00 | 996.00 | 1254.00 | 932.00 | 964.00 |\n| 3218 | 1312.00 | 996.00 | 1256.00 | 932.00 | 964.00 |\n| 3340 | 1368.00 | 1046.00 | 1302.00 | 980.00 | 1012.00 |\n| 3342 | 1370.00 | 1064.00 | 1320.00 | 996.00 | 1030.00 |\n| 3344 | 1370.00 | 1064.00 | 1322.00 | 998.00 | 1032.00 |\n| 3346 | 1372.00 | 1066.00 | 1322.00 | 998.00 | 1032.00 |\n| 3676 | 1526.00 | 1218.00 | 1468.00 | 1144.00 | 1180.00 |\n| 3678 | 1528.00 | 1236.00 | 1488.00 | 1164.00 | 1200.00 |\n| 3688 | 1532.00 | 1242.00 | 1492.00 | 1168.00 | 1204.00 |\n| 3690 | 1534.00 | 1242.00 | 1492.00 | 1168.00 | 1206.00 |\n| 3916 | 1640.00 | 1348.00 | 1592.00 | 1268.00 | 1308.00 |\n| 3918 | 1640.00 | 1368.00 | 1614.00 | 1290.00 | 1328.00 |\n| 4238 | 1790.00 | 1518.00 | 1758.00 | 1434.00 | 1476.00 |\n| 4240 | 1792.00 | 1520.00 | 1758.00 | 1434.00 | 1476.00 |\n| 4980 | 2140.00 | 1866.00 | 2092.00 | 1768.00 | 1818.00 |\n| 4982 | 2140.00 | 1868.00 | 2092.00 | 1768.00 | 1818.00 |\n| 5304 | 2292.00 | 2020.00 | 2238.00 | 1914.00 | 1966.00 |\n| 5306 | 2292.00 | 2020.00 | 2238.00 | 1914.00 | 1968.00 |\n| 5472 | 2370.00 | 2098.00 | 2312.00 | 1988.00 | 2044.00 |\n| 5474 | 2372.00 | 2100.00 | 2314.00 | 1990.00 | 2044.00 |\n| 5796 | 2524.00 | 2250.00 | 2458.00 | 2134.00 | 2192.00 |\n| 5798 | 2524.00 | 2252.00 | 2460.00 | 2136.00 | 2194.00 |\n| 5826 | 2538.00 | 2264.00 | 2472.00 | 2148.00 | 2206.00 |\n| 5828 | 2538.00 | 2266.00 | 2472.00 | 2148.00 | 2208.00 |\n| 6220 | 2722.00 | 2450.00 | 2650.00 | 2326.00 | 2388.00 |\n| 6222 | 2724.00 | 2450.00 | 2650.00 | 2326.00 | 2388.00 |\n| 6922 | 3122.00 | 2780.00 | 2966.00 | 2642.00 | 2710.00 |\n\n \n\nMonthly withholding amounts including HELP/SSL/TSL component\n\n| Monthly earnings$ | Scale 1No tax-free threshold$ | Scale 2With tax-free threshold$ | Scale 3Foreign resident$ | Scale 5Full Medicare exemption$ | Scale 6Half Medicare exemption$ |\n| ----------------- | ----------------------------- | ------------------------------- | ------------------------ | ------------------------------- | ------------------------------- |\n| 255.67 | 48.00 | - | 82.00 | - | - |\n| 260.00 | 52.00 | - | 82.00 | - | - |\n| 502.67 | 108.00 | - | 165.00 | - | - |\n| 507.00 | 108.00 | - | 165.00 | - | - |\n| 1079.00 | 243.00 | - | 351.00 | - | - |\n| 1083.33 | 243.00 | - | 351.00 | - | - |\n| 1534.00 | 347.00 | - | 498.00 | - | - |\n| 1538.33 | 347.00 | - | 498.00 | - | - |\n| 1560.00 | 355.00 | 4.00 | 507.00 | 4.00 | 4.00 |\n| 1564.33 | 355.00 | 4.00 | 507.00 | 4.00 | 4.00 |\n| 1772.33 | 429.00 | 43.00 | 576.00 | 43.00 | 43.00 |\n| 1776.67 | 429.00 | 48.00 | 576.00 | 48.00 | 48.00 |\n| 2214.33 | 581.00 | 173.00 | 719.00 | 130.00 | 130.00 |\n| 2218.67 | 581.00 | 173.00 | 719.00 | 130.00 | 130.00 |\n| 2994.33 | 854.00 | 338.00 | 975.00 | 277.00 | 277.00 |\n| 2998.67 | 854.00 | 338.00 | 975.00 | 277.00 | 277.00 |\n| 3050.67 | 871.00 | 351.00 | 992.00 | 286.00 | 290.00 |\n| 3055.00 | 997.00 | 351.00 | 992.00 | 290.00 | 290.00 |\n| 3076.67 | 1005.00 | 355.00 | 1001.00 | 295.00 | 299.00 |\n| 3081.00 | 1005.00 | 355.00 | 1001.00 | 295.00 | 299.00 |\n| 3570.67 | 1196.00 | 524.00 | 1161.00 | 455.00 | 485.00 |\n| 3575.00 | 1213.00 | 529.00 | 1161.00 | 455.00 | 485.00 |\n| 3748.33 | 1283.00 | 589.00 | 1218.00 | 511.00 | 550.00 |\n| 3752.67 | 1283.00 | 589.00 | 1218.00 | 516.00 | 550.00 |\n| 4034.33 | 1395.00 | 689.00 | 1313.00 | 607.00 | 646.00 |\n| 4038.67 | 1395.00 | 689.00 | 1313.00 | 607.00 | 650.00 |\n| 4090.67 | 1417.00 | 706.00 | 1330.00 | 624.00 | 667.00 |\n| 4095.00 | 1439.00 | 706.00 | 1330.00 | 628.00 | 667.00 |\n| 4385.33 | 1556.00 | 810.00 | 1426.00 | 724.00 | 767.00 |\n| 4389.67 | 1577.00 | 810.00 | 1426.00 | 724.00 | 767.00 |\n| 4567.33 | 1651.00 | 871.00 | 1486.00 | 780.00 | 828.00 |\n| 4571.67 | 1651.00 | 1057.00 | 1668.00 | 966.00 | 1010.00 |\n| 4827.33 | 1755.00 | 1157.00 | 1764.00 | 1062.00 | 1109.00 |\n| 4831.67 | 1777.00 | 1157.00 | 1764.00 | 1062.00 | 1109.00 |\n| 5087.33 | 1881.00 | 1257.00 | 1859.00 | 1157.00 | 1205.00 |\n| 5091.67 | 1885.00 | 1283.00 | 1885.00 | 1183.00 | 1235.00 |\n| 5356.00 | 1989.00 | 1387.00 | 1980.00 | 1283.00 | 1335.00 |\n| 5360.33 | 2019.00 | 1391.00 | 1985.00 | 1283.00 | 1335.00 |\n| 5551.00 | 2097.00 | 1465.00 | 2054.00 | 1352.00 | 1408.00 |\n| 5555.33 | 2102.00 | 1465.00 | 2054.00 | 1356.00 | 1413.00 |\n| 5607.33 | 2119.00 | 1486.00 | 2076.00 | 1374.00 | 1430.00 |\n| 5611.67 | 2123.00 | 1517.00 | 2106.00 | 1404.00 | 1460.00 |\n| 5724.33 | 2197.00 | 1560.00 | 2145.00 | 1447.00 | 1504.00 |\n| 5728.67 | 2201.00 | 1564.00 | 2149.00 | 1447.00 | 1504.00 |\n| 5733.00 | 2201.00 | 1564.00 | 2149.00 | 1452.00 | 1508.00 |\n| 5902.00 | 2279.00 | 1629.00 | 2214.00 | 1512.00 | 1573.00 |\n| 5906.33 | 2279.00 | 1664.00 | 2245.00 | 1543.00 | 1603.00 |\n| 5915.00 | 2284.00 | 1664.00 | 2249.00 | 1547.00 | 1608.00 |\n| 6344.00 | 2483.00 | 1837.00 | 2409.00 | 1712.00 | 1772.00 |\n| 6348.33 | 2483.00 | 1872.00 | 2444.00 | 1742.00 | 1807.00 |\n| 6452.33 | 2565.00 | 1911.00 | 2483.00 | 1785.00 | 1850.00 |\n| 6872.67 | 2760.00 | 2084.00 | 2648.00 | 1946.00 | 2015.00 |\n| 6877.00 | 2760.00 | 2119.00 | 2682.00 | 1980.00 | 2050.00 |\n| 6968.00 | 2804.00 | 2158.00 | 2717.00 | 2019.00 | 2089.00 |\n| 6972.33 | 2843.00 | 2158.00 | 2721.00 | 2019.00 | 2089.00 |\n| 7236.67 | 2964.00 | 2266.00 | 2821.00 | 2123.00 | 2193.00 |\n| 7241.00 | 2968.00 | 2305.00 | 2860.00 | 2158.00 | 2232.00 |\n| 7245.33 | 2968.00 | 2305.00 | 2864.00 | 2162.00 | 2236.00 |\n| 7249.67 | 2973.00 | 2310.00 | 2864.00 | 2162.00 | 2236.00 |\n| 7964.67 | 3306.00 | 2639.00 | 3181.00 | 2479.00 | 2557.00 |\n| 7969.00 | 3311.00 | 2678.00 | 3224.00 | 2522.00 | 2600.00 |\n| 7990.67 | 3319.00 | 2691.00 | 3233.00 | 2531.00 | 2609.00 |\n| 7995.00 | 3324.00 | 2691.00 | 3233.00 | 2531.00 | 2613.00 |\n| 8484.67 | 3553.00 | 2921.00 | 3449.00 | 2747.00 | 2834.00 |\n| 8489.00 | 3553.00 | 2964.00 | 3497.00 | 2795.00 | 2877.00 |\n| 9182.33 | 3878.00 | 3289.00 | 3809.00 | 3107.00 | 3198.00 |\n| 9186.67 | 3883.00 | 3293.00 | 3809.00 | 3107.00 | 3198.00 |\n| 10790.00 | 4637.00 | 4043.00 | 4533.00 | 3831.00 | 3939.00 |\n| 10794.33 | 4637.00 | 4047.00 | 4533.00 | 3831.00 | 3939.00 |\n| 11492.00 | 4966.00 | 4377.00 | 4849.00 | 4147.00 | 4260.00 |\n| 11496.33 | 4966.00 | 4377.00 | 4849.00 | 4147.00 | 4264.00 |\n| 11856.00 | 5135.00 | 4546.00 | 5009.00 | 4307.00 | 4429.00 |\n| 11860.33 | 5139.00 | 4550.00 | 5014.00 | 4312.00 | 4429.00 |\n| 12558.00 | 5469.00 | 4875.00 | 5326.00 | 4624.00 | 4749.00 |\n| 12562.33 | 5469.00 | 4879.00 | 5330.00 | 4628.00 | 4754.00 |\n| 12623.00 | 5499.00 | 4905.00 | 5356.00 | 4654.00 | 4780.00 |\n| 12627.33 | 5499.00 | 4910.00 | 5356.00 | 4654.00 | 4784.00 |\n| 13476.67 | 5898.00 | 5308.00 | 5742.00 | 5040.00 | 5174.00 |\n| 13481.00 | 5902.00 | 5308.00 | 5742.00 | 5040.00 | 5174.00 |\n| 14997.67 | 6764.00 | 6023.00 | 6426.00 | 5724.00 | 5872.00 |\n\n \n\nCoefficients to work out the weekly amounts to withhold including the SFSS component\n\nYour employee’s total withholding, including the SFSS component, can be calculated using the formula and coefficients stated below.\n\n■ a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts).\n\nIf two employees are taxed using a particular scale (for example, scale 2) but only one of them has a Financial Supplement debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the SFSS component and one will not – for example, name one ‘scale 2’ and the other ‘scale 22’.\n\nThe SFSS component does not apply if the employee has not provided a tax file number (TFN).\n\nFor scales without the SFSS component, refer to [Statement of formulas for calculating amounts to be withheld](https://www.ato.gov.au/rates/schedule-1---statement-of-formulas-for-calculating-amounts-to-be-withheld/).\n\n| 932 | 0.3677 | 44.0006 |\n| 945 | 0.3650 | 41.4841 |\n| 1323 | 0.3750 | 41.4841 |\n| 1489 | 0.4200 | 101.0225 |\n| 3111 | 0.4300 | 101.0225 |\n| 3111 & over | 0.5300 | 412.1764 |\n\n| 1282 | 0.3677 | 165.4435 |\n| 1295 | 0.3650 | 161.9819 |\n| 1673 | 0.3750 | 161.9819 |\n| 1839 | 0.4200 | 237.2704 |\n| 3461 | 0.4300 | 237.2704 |\n| 3461 & over | 0.5300 | 583.4242 |\n\n| 1295 | 0.3450 | 0.3250 |\n| 1673 | 0.3550 | 0.3250 |\n| 1839 | 0.4000 | 75.2885 |\n| 3461 | 0.4100 | 75.2885 |\n| 3461 & over | 0.5100 | 421.4423 |\n\n| 1282 | 0.3477 | 165.4423 |\n| 1295 | 0.3450 | 161.9808 |\n| 1673 | 0.3550 | 161.9808 |\n| 1839 | 0.4000 | 237.2692 |\n| 3461 | 0.4100 | 237.2692 |\n| 3461 & over | 0.5100 | 583.4231 |\n\n| 1282 | 0.3577 | 165.4425 |\n| 1295 | 0.3550 | 161.9810 |\n| 1673 | 0.3650 | 161.9810 |\n| 1839 | 0.4100 | 237.2694 |\n| 3461 | 0.4200 | 237.2694 |\n| 3461 & over | 0.5200 | 583.4233 |\n\nNote: Withholding amounts including the SFSS component worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG and SFSS tax tables. The differences result from the rounding of components.\n\n \n\nWith tax-free threshold\n\n| Weekly earnings$ | Weekly SFSS component$ | Fortnightly earnings$ | Fortnightly SFSS component$ | Monthly earnings$ | Monthly SFSS component$ |\n| ---------------- | ---------------------- | --------------------- | --------------------------- | ----------------- | ----------------------- |\n| 1055 | 21.00 | 2110 | 42.00 | 4571.67 | 91.00 |\n| 1056 | 21.00 | 2112 | 42.00 | 4576.00 | 91.00 |\n| 1135 | 23.00 | 2270 | 46.00 | 4918.33 | 100.00 |\n| 1136 | 23.00 | 2272 | 46.00 | 4922.67 | 100.00 |\n| 1214 | 24.00 | 2428 | 48.00 | 5260.67 | 104.00 |\n| 1215 | 24.00 | 2430 | 48.00 | 5265.00 | 104.00 |\n| 1294 | 26.00 | 2588 | 52.00 | 5607.33 | 113.00 |\n| 1295 | 39.00 | 2590 | 78.00 | 5611.67 | 169.00 |\n| 1296 | 39.00 | 2592 | 78.00 | 5616.00 | 169.00 |\n| 1431 | 43.00 | 2862 | 86.00 | 6201.00 | 186.00 |\n| 1432 | 43.00 | 2864 | 86.00 | 6205.33 | 186.00 |\n| 1566 | 47.00 | 3132 | 94.00 | 6786.00 | 204.00 |\n| 1567 | 47.00 | 3134 | 94.00 | 6790.33 | 204.00 |\n| 1702 | 51.00 | 3404 | 102.00 | 7375.33 | 221.00 |\n| 1703 | 51.00 | 3406 | 102.00 | 7379.67 | 221.00 |\n| 1704 | 51.00 | 3408 | 102.00 | 7384.00 | 221.00 |\n| 1838 | 55.00 | 3676 | 110.00 | 7964.67 | 238.00 |\n| 1839 | 74.00 | 3678 | 148.00 | 7969.00 | 321.00 |\n| 1840 | 74.00 | 3680 | 148.00 | 7973.33 | 321.00 |\n| 1959 | 78.00 | 3918 | 156.00 | 8489.00 | 338.00 |\n| 1960 | 78.00 | 3920 | 156.00 | 8493.33 | 338.00 |\n\n \n\nWeekly withholding amounts including SFSS component\n\n| Weekly earnings$ | Scale 1No tax-free threshold$ | Scale 2With tax-free threshold$ | Scale 3Foreign resident$ | Scale 5Full Medicare exemption$ | Scale 6Half Medicare exemption$ |\n| ---------------- | ----------------------------- | ------------------------------- | ------------------------ | ------------------------------- | ------------------------------- |\n| 59 | 11.00 | - | 19.00 | - | - |\n| 60 | 12.00 | - | 19.00 | - | - |\n| 116 | 25.00 | - | 38.00 | - | - |\n| 117 | 25.00 | - | 38.00 | - | - |\n| 249 | 56.00 | - | 81.00 | - | - |\n| 250 | 56.00 | - | 81.00 | - | - |\n| 354 | 80.00 | - | 115.00 | - | - |\n| 355 | 80.00 | - | 115.00 | - | - |\n| 360 | 82.00 | 1.00 | 117.00 | 1.00 | 1.00 |\n| 361 | 82.00 | 1.00 | 117.00 | 1.00 | 1.00 |\n| 409 | 99.00 | 10.00 | 133.00 | 10.00 | 10.00 |\n| 410 | 99.00 | 11.00 | 133.00 | 11.00 | 11.00 |\n| 511 | 134.00 | 40.00 | 166.00 | 30.00 | 30.00 |\n| 512 | 134.00 | 40.00 | 166.00 | 30.00 | 30.00 |\n| 691 | 197.00 | 78.00 | 225.00 | 64.00 | 64.00 |\n| 692 | 197.00 | 78.00 | 225.00 | 64.00 | 64.00 |\n| 704 | 201.00 | 81.00 | 229.00 | 66.00 | 67.00 |\n| 705 | 216.00 | 81.00 | 229.00 | 67.00 | 67.00 |\n| 710 | 217.00 | 82.00 | 231.00 | 68.00 | 69.00 |\n| 711 | 218.00 | 82.00 | 231.00 | 68.00 | 69.00 |\n| 864 | 274.00 | 135.00 | 281.00 | 118.00 | 127.00 |\n| 865 | 274.00 | 136.00 | 281.00 | 118.00 | 127.00 |\n| 931 | 299.00 | 159.00 | 303.00 | 140.00 | 149.00 |\n| 932 | 299.00 | 159.00 | 303.00 | 140.00 | 150.00 |\n| 944 | 303.00 | 163.00 | 307.00 | 144.00 | 154.00 |\n| 945 | 313.00 | 163.00 | 307.00 | 145.00 | 154.00 |\n| 1054 | 354.00 | 201.00 | 343.00 | 180.00 | 191.00 |\n| 1055 | 355.00 | 223.00 | 364.00 | 202.00 | 212.00 |\n| 1281 | 439.00 | 306.00 | 442.00 | 280.00 | 293.00 |\n| 1282 | 440.00 | 306.00 | 442.00 | 281.00 | 293.00 |\n| 1294 | 444.00 | 311.00 | 446.00 | 285.00 | 298.00 |\n| 1295 | 445.00 | 324.00 | 460.00 | 298.00 | 311.00 |\n| 1322 | 455.00 | 334.00 | 469.00 | 308.00 | 321.00 |\n| 1323 | 455.00 | 335.00 | 470.00 | 308.00 | 321.00 |\n| 1488 | 524.00 | 396.00 | 528.00 | 367.00 | 382.00 |\n| 1489 | 540.00 | 397.00 | 529.00 | 367.00 | 382.00 |\n| 1672 | 618.00 | 465.00 | 594.00 | 432.00 | 449.00 |\n| 1673 | 619.00 | 466.00 | 594.00 | 432.00 | 449.00 |\n| 1838 | 690.00 | 535.00 | 660.00 | 498.00 | 517.00 |\n| 1839 | 690.00 | 554.00 | 679.00 | 517.00 | 536.00 |\n| 1844 | 692.00 | 556.00 | 681.00 | 519.00 | 538.00 |\n| 1845 | 693.00 | 557.00 | 682.00 | 520.00 | 538.00 |\n| 2119 | 811.00 | 674.00 | 794.00 | 632.00 | 653.00 |\n| 2120 | 811.00 | 675.00 | 794.00 | 632.00 | 654.00 |\n| 2490 | 970.00 | 834.00 | 946.00 | 784.00 | 809.00 |\n| 2491 | 971.00 | 834.00 | 946.00 | 784.00 | 809.00 |\n| 2652 | 1040.00 | 904.00 | 1012.00 | 850.00 | 877.00 |\n| 2653 | 1040.00 | 904.00 | 1013.00 | 851.00 | 877.00 |\n| 2736 | 1076.00 | 940.00 | 1047.00 | 885.00 | 912.00 |\n| 2737 | 1076.00 | 940.00 | 1047.00 | 885.00 | 913.00 |\n| 2898 | 1146.00 | 1009.00 | 1113.00 | 951.00 | 980.00 |\n| 2899 | 1146.00 | 1010.00 | 1114.00 | 952.00 | 981.00 |\n| 2913 | 1152.00 | 1016.00 | 1119.00 | 957.00 | 987.00 |\n| 2914 | 1152.00 | 1016.00 | 1120.00 | 958.00 | 987.00 |\n| 3110 | 1237.00 | 1100.00 | 1200.00 | 1038.00 | 1069.00 |\n| 3111 | 1237.00 | 1101.00 | 1201.00 | 1039.00 | 1070.00 |\n| 3460 | 1422.00 | 1251.00 | 1344.00 | 1182.00 | 1216.00 |\n| 3461 | 1423.00 | 1251.00 | 1344.00 | 1182.00 | 1217.00 |\n\nFortnightly withholding amounts including SFSS component\n\n| Fortnightly earnings$ | Scale 1No tax-free threshold$ | Scale 2With tax-free threshold$ | Scale 3Foreign resident$ | Scale 5Full Medicare exemption$ | Scale 6Half Medicare exemption$ |\n| --------------------- | ----------------------------- | ------------------------------- | ------------------------ | ------------------------------- | ------------------------------- |\n| 118 | 22.00 | - | 38.00 | - | - |\n| 120 | 24.00 | - | 38.00 | - | - |\n| 232 | 50.00 | - | 76.00 | - | - |\n| 234 | 50.00 | - | 76.00 | - | - |\n| 498 | 112.00 | - | 162.00 | - | - |\n| 500 | 112.00 | - | 162.00 | - | - |\n| 708 | 160.00 | - | 230.00 | - | - |\n| 710 | 160.00 | - | 230.00 | - | - |\n| 720 | 164.00 | 2.00 | 234.00 | 2.00 | 2.00 |\n| 722 | 164.00 | 2.00 | 234.00 | 2.00 | 2.00 |\n| 818 | 198.00 | 20.00 | 266.00 | 20.00 | 20.00 |\n| 820 | 198.00 | 22.00 | 266.00 | 22.00 | 22.00 |\n| 1022 | 268.00 | 80.00 | 332.00 | 60.00 | 60.00 |\n| 1024 | 268.00 | 80.00 | 332.00 | 60.00 | 60.00 |\n| 1382 | 394.00 | 156.00 | 450.00 | 128.00 | 128.00 |\n| 1384 | 394.00 | 156.00 | 450.00 | 128.00 | 128.00 |\n| 1408 | 402.00 | 162.00 | 458.00 | 132.00 | 134.00 |\n| 1410 | 432.00 | 162.00 | 458.00 | 134.00 | 134.00 |\n| 1420 | 434.00 | 164.00 | 462.00 | 136.00 | 138.00 |\n| 1422 | 436.00 | 164.00 | 462.00 | 136.00 | 138.00 |\n| 1728 | 548.00 | 270.00 | 562.00 | 236.00 | 254.00 |\n| 1730 | 548.00 | 272.00 | 562.00 | 236.00 | 254.00 |\n| 1862 | 598.00 | 318.00 | 606.00 | 280.00 | 298.00 |\n| 1864 | 598.00 | 318.00 | 606.00 | 280.00 | 300.00 |\n| 1888 | 606.00 | 326.00 | 614.00 | 288.00 | 308.00 |\n| 1890 | 626.00 | 326.00 | 614.00 | 290.00 | 308.00 |\n| 2108 | 708.00 | 402.00 | 686.00 | 360.00 | 382.00 |\n| 2110 | 710.00 | 446.00 | 728.00 | 404.00 | 424.00 |\n| 2562 | 878.00 | 612.00 | 884.00 | 560.00 | 586.00 |\n| 2564 | 880.00 | 612.00 | 884.00 | 562.00 | 586.00 |\n| 2588 | 888.00 | 622.00 | 892.00 | 570.00 | 596.00 |\n| 2590 | 890.00 | 648.00 | 920.00 | 596.00 | 622.00 |\n| 2644 | 910.00 | 668.00 | 938.00 | 616.00 | 642.00 |\n| 2646 | 910.00 | 670.00 | 940.00 | 616.00 | 642.00 |\n| 2976 | 1048.00 | 792.00 | 1056.00 | 734.00 | 764.00 |\n| 2978 | 1080.00 | 794.00 | 1058.00 | 734.00 | 764.00 |\n| 3344 | 1236.00 | 930.00 | 1188.00 | 864.00 | 898.00 |\n| 3346 | 1238.00 | 932.00 | 1188.00 | 864.00 | 898.00 |\n| 3676 | 1380.00 | 1070.00 | 1320.00 | 996.00 | 1034.00 |\n| 3678 | 1380.00 | 1108.00 | 1358.00 | 1034.00 | 1072.00 |\n| 3688 | 1384.00 | 1112.00 | 1362.00 | 1038.00 | 1076.00 |\n| 3690 | 1386.00 | 1114.00 | 1364.00 | 1040.00 | 1076.00 |\n| 4238 | 1622.00 | 1348.00 | 1588.00 | 1264.00 | 1306.00 |\n| 4240 | 1622.00 | 1350.00 | 1588.00 | 1264.00 | 1308.00 |\n| 4980 | 1940.00 | 1668.00 | 1892.00 | 1568.00 | 1618.00 |\n| 4982 | 1942.00 | 1668.00 | 1892.00 | 1568.00 | 1618.00 |\n| 5304 | 2080.00 | 1808.00 | 2024.00 | 1700.00 | 1754.00 |\n| 5306 | 2080.00 | 1808.00 | 2026.00 | 1702.00 | 1754.00 |\n| 5472 | 2152.00 | 1880.00 | 2094.00 | 1770.00 | 1824.00 |\n| 5474 | 2152.00 | 1880.00 | 2094.00 | 1770.00 | 1826.00 |\n| 5796 | 2292.00 | 2018.00 | 2226.00 | 1902.00 | 1960.00 |\n| 5798 | 2292.00 | 2020.00 | 2228.00 | 1904.00 | 1962.00 |\n| 5826 | 2304.00 | 2032.00 | 2238.00 | 1914.00 | 1974.00 |\n| 5828 | 2304.00 | 2032.00 | 2240.00 | 1916.00 | 1974.00 |\n| 6220 | 2474.00 | 2200.00 | 2400.00 | 2076.00 | 2138.00 |\n| 6222 | 2474.00 | 2202.00 | 2402.00 | 2078.00 | 2140.00 |\n| 6920 | 2844.00 | 2502.00 | 2688.00 | 2364.00 | 2432.00 |\n| 6922 | 2846.00 | 2502.00 | 2688.00 | 2364.00 | 2434.00 |\n\nMonthly withholding amounts including SFSS component\n\n| Monthly earnings$ | Scale 1No tax-free threshold$ | Scale 2With tax-free threshold$ | Scale 3Foreign resident$ | Scale 5Full Medicare exemption$ | Scale 6Half Medicare exemption$ |\n| ----------------- | ----------------------------- | ------------------------------- | ------------------------ | ------------------------------- | ------------------------------- |\n| 255.67 | 48.00 | - | 82.00 | - | - |\n| 260.00 | 52.00 | - | 82.00 | - | - |\n| 502.67 | 108.00 | - | 165.00 | - | - |\n| 507.00 | 108.00 | - | 165.00 | - | - |\n| 1079.00 | 243.00 | - | 351.00 | - | - |\n| 1083.33 | 243.00 | - | 351.00 | - | - |\n| 1534.00 | 347.00 | - | 498.00 | - | - |\n| 1538.33 | 347.00 | - | 498.00 | - | - |\n| 1560.00 | 355.00 | 4.00 | 507.00 | 4.00 | 4.00 |\n| 1564.33 | 355.00 | 4.00 | 507.00 | 4.00 | 4.00 |\n| 1772.33 | 429.00 | 43.00 | 576.00 | 43.00 | 43.00 |\n| 1776.67 | 429.00 | 48.00 | 576.00 | 48.00 | 48.00 |\n| 2214.33 | 581.00 | 173.00 | 719.00 | 130.00 | 130.00 |\n| 2218.67 | 581.00 | 173.00 | 719.00 | 130.00 | 130.00 |\n| 2994.33 | 854.00 | 338.00 | 975.00 | 277.00 | 277.00 |\n| 2998.67 | 854.00 | 338.00 | 975.00 | 277.00 | 277.00 |\n| 3050.67 | 871.00 | 351.00 | 992.00 | 286.00 | 290.00 |\n| 3055.00 | 936.00 | 351.00 | 992.00 | 290.00 | 290.00 |\n| 3076.67 | 940.00 | 355.00 | 1001.00 | 295.00 | 299.00 |\n| 3081.00 | 945.00 | 355.00 | 1001.00 | 295.00 | 299.00 |\n| 3744.00 | 1187.00 | 585.00 | 1218.00 | 511.00 | 550.00 |\n| 3748.33 | 1187.00 | 589.00 | 1218.00 | 511.00 | 550.00 |\n| 4034.33 | 1296.00 | 689.00 | 1313.00 | 607.00 | 646.00 |\n| 4038.67 | 1296.00 | 689.00 | 1313.00 | 607.00 | 650.00 |\n| 4090.67 | 1313.00 | 706.00 | 1330.00 | 624.00 | 667.00 |\n| 4095.00 | 1356.00 | 706.00 | 1330.00 | 628.00 | 667.00 |\n| 4567.33 | 1534.00 | 871.00 | 1486.00 | 780.00 | 828.00 |\n| 4571.67 | 1538.00 | 966.00 | 1577.00 | 875.00 | 919.00 |\n| 5551.00 | 1902.00 | 1326.00 | 1915.00 | 1213.00 | 1270.00 |\n| 5555.33 | 1907.00 | 1326.00 | 1915.00 | 1218.00 | 1270.00 |\n| 5607.33 | 1924.00 | 1348.00 | 1933.00 | 1235.00 | 1291.00 |\n| 5611.67 | 1928.00 | 1404.00 | 1993.00 | 1291.00 | 1348.00 |\n| 5728.67 | 1972.00 | 1447.00 | 2032.00 | 1335.00 | 1391.00 |\n| 5733.00 | 1972.00 | 1452.00 | 2037.00 | 1335.00 | 1391.00 |\n| 6448.00 | 2271.00 | 1716.00 | 2288.00 | 1590.00 | 1655.00 |\n| 6452.33 | 2340.00 | 1720.00 | 2292.00 | 1590.00 | 1655.00 |\n| 7245.33 | 2678.00 | 2015.00 | 2574.00 | 1872.00 | 1946.00 |\n| 7249.67 | 2682.00 | 2019.00 | 2574.00 | 1872.00 | 1946.00 |\n| 7964.67 | 2990.00 | 2318.00 | 2860.00 | 2158.00 | 2240.00 |\n| 7969.00 | 2990.00 | 2401.00 | 2942.00 | 2240.00 | 2323.00 |\n| 7990.67 | 2999.00 | 2409.00 | 2951.00 | 2249.00 | 2331.00 |\n| 7995.00 | 3003.00 | 2414.00 | 2955.00 | 2253.00 | 2331.00 |\n| 9182.33 | 3514.00 | 2921.00 | 3441.00 | 2739.00 | 2830.00 |\n| 9186.67 | 3514.00 | 2925.00 | 3441.00 | 2739.00 | 2834.00 |\n| 10790.00 | 4203.00 | 3614.00 | 4099.00 | 3397.00 | 3506.00 |\n| 10794.33 | 4208.00 | 3614.00 | 4099.00 | 3397.00 | 3506.00 |\n| 11492.00 | 4507.00 | 3917.00 | 4385.00 | 3683.00 | 3800.00 |\n| 11496.33 | 4507.00 | 3917.00 | 4390.00 | 3688.00 | 3800.00 |\n| 11856.00 | 4663.00 | 4073.00 | 4537.00 | 3835.00 | 3952.00 |\n| 11860.33 | 4663.00 | 4073.00 | 4537.00 | 3835.00 | 3956.00 |\n| 12558.00 | 4966.00 | 4372.00 | 4823.00 | 4121.00 | 4247.00 |\n| 12562.33 | 4966.00 | 4377.00 | 4827.00 | 4125.00 | 4251.00 |\n| 12623.00 | 4992.00 | 4403.00 | 4849.00 | 4147.00 | 4277.00 |\n| 12627.33 | 4992.00 | 4403.00 | 4853.00 | 4151.00 | 4277.00 |\n| 13476.67 | 5360.00 | 4767.00 | 5200.00 | 4498.00 | 4632.00 |\n| 13481.00 | 5360.00 | 4771.00 | 5204.00 | 4502.00 | 4637.00 |\n| 14993.33 | 6162.00 | 5421.00 | 5824.00 | 5122.00 | 5269.00 |\n| 14997.67 | 6166.00 | 5421.00 | 5824.00 | 5122.00 | 5274.00 |\n\nCoefficients to work out the weekly amounts to withhold including HELP/SSL/TSL and SFSS components\n\nYour employee’s total withholding, including the HELP/SSL/TSL and SFSS components, can be calculated using the formula and coefficients stated below.\n\n■ a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts).\n\nIf two employees are taxed using a particular scale (for example, scale 2) but only one of them has a HELP/SSL/TSL and Financial Supplement debt, you will need to set up two separate scales in your payroll system. One scale will need to incorporate the HELP/SSL/TSL and SFSS components and one will not – for example, name one ‘scale 2’ and the other ‘scale 22’.\n\nThe HELP/SSL/TSL and SFSS components do not apply if the employee has not provided a tax file number (TFN).\n\nFor scales without HELP/SSL/TSL and SFSS components, refer to [Statement of formulas for calculating amounts to be withheld](https://www.ato.gov.au/rates/schedule-1---statement-of-formulas-for-calculating-amounts-to-be-withheld/).\n\n| 825 | 0.4077 | 44.0006 |\n| 932 | 0.4127 | 44.0006 |\n| 945 | 0.4100 | 41.4841 |\n| 1013 | 0.4250 | 41.4841 |\n| 1115 | 0.4300 | 41.4841 |\n| 1237 | 0.4350 | 41.4841 |\n| 1321 | 0.4400 | 41.4841 |\n| 1323 | 0.4450 | 41.4841 |\n| 1489 | 0.4900 | 101.0225 |\n| 1609 | 0.5050 | 101.0225 |\n| 3111 | 0.5100 | 101.0225 |\n| 3111 & over | 0.6100 | 412.1764 |\n\n| 1175 | 0.4077 | 165.4435 |\n| 1282 | 0.4127 | 165.4435 |\n| 1295 | 0.4100 | 161.9819 |\n| 1363 | 0.4250 | 161.9819 |\n| 1465 | 0.4300 | 161.9819 |\n| 1587 | 0.4350 | 161.9819 |\n| 1671 | 0.4400 | 161.9819 |\n| 1673 | 0.4450 | 161.9819 |\n| 1839 | 0.4900 | 237.2704 |\n| 1959 | 0.5050 | 237.2704 |\n| 3461 | 0.5100 | 237.2704 |\n| 3461 & over | 0.6100 | 583.4242 |\n\n| 1175 | 0.3850 | 0.3250 |\n| 1295 | 0.3900 | 0.3250 |\n| 1363 | 0.4050 | 0.3250 |\n| 1465 | 0.4100 | 0.3250 |\n| 1587 | 0.4150 | 0.3250 |\n| 1671 | 0.4200 | 0.3250 |\n| 1673 | 0.4250 | 0.3250 |\n| 1839 | 0.4700 | 75.2885 |\n| 1959 | 0.4850 | 75.2885 |\n| 3461 | 0.4900 | 75.2885 |\n| 3461 & over | 0.5900 | 421.4423 |\n\n| 1175 | 0.3877 | 165.4423 |\n| 1282 | 0.3927 | 165.4423 |\n| 1295 | 0.3900 | 161.9808 |\n| 1363 | 0.4050 | 161.9808 |\n| 1465 | 0.4100 | 161.9808 |\n| 1587 | 0.4150 | 161.9808 |\n| 1671 | 0.4200 | 161.9808 |\n| 1673 | 0.4250 | 161.9808 |\n| 1839 | 0.4700 | 237.2692 |\n| 1959 | 0.4850 | 237.2692 |\n| 3461 | 0.4900 | 237.2692 |\n| 3461 & over | 0.5900 | 583.4231 |\n\n| 1175 | 0.3977 | 165.4425 |\n| 1282 | 0.4027 | 165.4425 |\n| 1295 | 0.4000 | 161.9810 |\n| 1363 | 0.4150 | 161.9810 |\n| 1465 | 0.4200 | 161.9810 |\n| 1587 | 0.4250 | 161.9810 |\n| 1671 | 0.4300 | 161.9810 |\n| 1673 | 0.4350 | 161.9810 |\n| 1839 | 0.4800 | 237.2694 |\n| 1959 | 0.4950 | 237.2694 |\n| 3461 | 0.5000 | 237.2694 |\n| 3461 & over | 0.6000 | 583.4233 |\n\nWithholding amounts including the HELP/SSL/TSL and SFSS components worked out using the coefficients may differ slightly from the sums of the amounts shown in the PAYG, HELP/SSL/TSL and SFSS tax tables. The differences result from the rounding of components.\n\nWeekly withholding amounts including HELP/SSL/TSL and SFSS components\n\n| Weekly earnings$ | Scale 1No tax-free threshold$ | Scale 2With tax-free threshold$ | Scale 3Foreign resident$ | Scale 5Full Medicare exemption$ | Scale 6Half Medicare exemption$ |\n| ---------------- | ----------------------------- | ------------------------------- | ------------------------ | ------------------------------- | ------------------------------- |\n| 59 | 11.00 | - | 19.00 | - | - |\n| 60 | 12.00 | - | 19.00 | - | - |\n| 116 | 25.00 | - | 38.00 | - | - |\n| 117 | 25.00 | - | 38.00 | - | - |\n| 249 | 56.00 | - | 81.00 | - | - |\n| 250 | 56.00 | - | 81.00 | - | - |\n| 354 | 80.00 | - | 115.00 | - | - |\n| 355 | 80.00 | - | 115.00 | - | - |\n| 360 | 82.00 | 1.00 | 117.00 | 1.00 | 1.00 |\n| 361 | 82.00 | 1.00 | 117.00 | 1.00 | 1.00 |\n| 409 | 99.00 | 10.00 | 133.00 | 10.00 | 10.00 |\n| 410 | 99.00 | 11.00 | 133.00 | 11.00 | 11.00 |\n| 511 | 134.00 | 40.00 | 166.00 | 30.00 | 30.00 |\n| 512 | 134.00 | 40.00 | 166.00 | 30.00 | 30.00 |\n| 691 | 197.00 | 78.00 | 225.00 | 64.00 | 64.00 |\n| 692 | 197.00 | 78.00 | 225.00 | 64.00 | 64.00 |\n| 704 | 201.00 | 81.00 | 229.00 | 66.00 | 67.00 |\n| 705 | 244.00 | 81.00 | 229.00 | 67.00 | 67.00 |\n| 710 | 246.00 | 82.00 | 231.00 | 68.00 | 69.00 |\n| 711 | 246.00 | 82.00 | 231.00 | 68.00 | 69.00 |\n| 824 | 292.00 | 121.00 | 268.00 | 105.00 | 112.00 |\n| 825 | 297.00 | 122.00 | 268.00 | 105.00 | 112.00 |\n| 865 | 313.00 | 136.00 | 281.00 | 118.00 | 127.00 |\n| 866 | 314.00 | 136.00 | 281.00 | 119.00 | 127.00 |\n| 931 | 341.00 | 159.00 | 303.00 | 140.00 | 149.00 |\n| 932 | 341.00 | 159.00 | 303.00 | 140.00 | 150.00 |\n| 944 | 346.00 | 163.00 | 307.00 | 144.00 | 154.00 |\n| 945 | 361.00 | 163.00 | 307.00 | 145.00 | 154.00 |\n| 1012 | 389.00 | 187.00 | 329.00 | 167.00 | 177.00 |\n| 1013 | 395.00 | 187.00 | 329.00 | 167.00 | 177.00 |\n| 1054 | 412.00 | 201.00 | 343.00 | 180.00 | 191.00 |\n| 1055 | 413.00 | 265.00 | 406.00 | 244.00 | 255.00 |\n| 1114 | 438.00 | 289.00 | 429.00 | 267.00 | 278.00 |\n| 1115 | 444.00 | 290.00 | 429.00 | 267.00 | 278.00 |\n| 1174 | 470.00 | 314.00 | 452.00 | 290.00 | 302.00 |\n| 1175 | 470.00 | 320.00 | 458.00 | 296.00 | 308.00 |\n| 1236 | 497.00 | 345.00 | 482.00 | 320.00 | 333.00 |\n| 1237 | 503.00 | 345.00 | 482.00 | 321.00 | 333.00 |\n| 1281 | 523.00 | 364.00 | 500.00 | 338.00 | 351.00 |\n| 1282 | 523.00 | 364.00 | 500.00 | 338.00 | 351.00 |\n| 1294 | 528.00 | 369.00 | 505.00 | 343.00 | 356.00 |\n| 1295 | 529.00 | 389.00 | 525.00 | 363.00 | 376.00 |\n| 1321 | 547.00 | 400.00 | 535.00 | 373.00 | 387.00 |\n| 1322 | 547.00 | 400.00 | 535.00 | 374.00 | 387.00 |\n| 1323 | 548.00 | 401.00 | 536.00 | 374.00 | 387.00 |\n| 1362 | 567.00 | 417.00 | 552.00 | 390.00 | 404.00 |\n| 1363 | 567.00 | 425.00 | 559.00 | 397.00 | 411.00 |\n| 1365 | 568.00 | 425.00 | 560.00 | 398.00 | 412.00 |\n| 1464 | 617.00 | 468.00 | 600.00 | 439.00 | 453.00 |\n| 1465 | 617.00 | 476.00 | 608.00 | 446.00 | 461.00 |\n| 1489 | 651.00 | 486.00 | 618.00 | 456.00 | 471.00 |\n| 1586 | 700.00 | 528.00 | 658.00 | 497.00 | 512.00 |\n| 1587 | 701.00 | 537.00 | 667.00 | 505.00 | 521.00 |\n| 1608 | 712.00 | 546.00 | 675.00 | 514.00 | 530.00 |\n| 1609 | 720.00 | 546.00 | 676.00 | 514.00 | 530.00 |\n| 1670 | 751.00 | 573.00 | 701.00 | 540.00 | 557.00 |\n| 1671 | 752.00 | 582.00 | 710.00 | 549.00 | 565.00 |\n| 1672 | 752.00 | 582.00 | 711.00 | 549.00 | 566.00 |\n| 1673 | 753.00 | 583.00 | 711.00 | 550.00 | 566.00 |\n| 1838 | 837.00 | 664.00 | 789.00 | 627.00 | 645.00 |\n| 1839 | 837.00 | 692.00 | 817.00 | 655.00 | 674.00 |\n| 1844 | 840.00 | 694.00 | 820.00 | 658.00 | 676.00 |\n| 1845 | 840.00 | 695.00 | 820.00 | 658.00 | 676.00 |\n| 1958 | 898.00 | 752.00 | 875.00 | 713.00 | 732.00 |\n| 1959 | 899.00 | 762.00 | 885.00 | 723.00 | 743.00 |\n| 2119 | 980.00 | 844.00 | 964.00 | 802.00 | 823.00 |\n| 2120 | 981.00 | 844.00 | 964.00 | 802.00 | 823.00 |\n| 2490 | 1169.00 | 1033.00 | 1145.00 | 983.00 | 1008.00 |\n| 2491 | 1170.00 | 1034.00 | 1146.00 | 984.00 | 1009.00 |\n| 2652 | 1252.00 | 1116.00 | 1225.00 | 1063.00 | 1089.00 |\n| 2653 | 1253.00 | 1116.00 | 1225.00 | 1063.00 | 1090.00 |\n| 2736 | 1295.00 | 1159.00 | 1266.00 | 1104.00 | 1131.00 |\n| 2737 | 1295.00 | 1159.00 | 1266.00 | 1104.00 | 1132.00 |\n| 2898 | 1377.00 | 1241.00 | 1345.00 | 1183.00 | 1212.00 |\n| 2899 | 1378.00 | 1242.00 | 1346.00 | 1184.00 | 1213.00 |\n| 2913 | 1385.00 | 1249.00 | 1353.00 | 1191.00 | 1220.00 |\n| 2914 | 1386.00 | 1249.00 | 1353.00 | 1191.00 | 1220.00 |\n| 3110 | 1486.00 | 1349.00 | 1449.00 | 1287.00 | 1318.00 |\n| 3111 | 1486.00 | 1350.00 | 1450.00 | 1288.00 | 1319.00 |\n| 3461 | 1700.00 | 1528.00 | 1621.00 | 1459.00 | 1494.00 |\n\nFortnightly withholding amounts including HELP/SSL/TSL and SFSS components\n\n| Fortnightly earnings$ | Scale 1No tax-free threshold$ | Scale 2With tax-free threshold$ | Scale 3Foreign resident$ | Scale 5Full Medicare exemption$ | Scale 6Half Medicare exemption$ |\n| --------------------- | ----------------------------- | ------------------------------- | ------------------------ | ------------------------------- | ------------------------------- |\n| 118 | 22.00 | - | 38.00 | - | - |\n| 120 | 24.00 | - | 38.00 | - | - |\n| 232 | 50.00 | - | 76.00 | - | - |\n| 234 | 50.00 | - | 76.00 | - | - |\n| 498 | 112.00 | - | 162.00 | - | - |\n| 500 | 112.00 | - | 162.00 | - | - |\n| 708 | 160.00 | - | 230.00 | - | - |\n| 710 | 160.00 | - | 230.00 | - | - |\n| 720 | 164.00 | 2.00 | 234.00 | 2.00 | 2.00 |\n| 722 | 164.00 | 2.00 | 234.00 | 2.00 | 2.00 |\n| 818 | 198.00 | 20.00 | 266.00 | 20.00 | 20.00 |\n| 820 | 198.00 | 22.00 | 266.00 | 22.00 | 22.00 |\n| 1022 | 268.00 | 80.00 | 332.00 | 60.00 | 60.00 |\n| 1024 | 268.00 | 80.00 | 332.00 | 60.00 | 60.00 |\n| 1382 | 394.00 | 156.00 | 450.00 | 128.00 | 128.00 |\n| 1384 | 394.00 | 156.00 | 450.00 | 128.00 | 128.00 |\n| 1408 | 402.00 | 162.00 | 458.00 | 132.00 | 134.00 |\n| 1410 | 488.00 | 162.00 | 458.00 | 134.00 | 134.00 |\n| 1420 | 492.00 | 164.00 | 462.00 | 136.00 | 138.00 |\n| 1422 | 492.00 | 164.00 | 462.00 | 136.00 | 138.00 |\n| 1648 | 584.00 | 242.00 | 536.00 | 210.00 | 224.00 |\n| 1650 | 594.00 | 244.00 | 536.00 | 210.00 | 224.00 |\n| 1730 | 626.00 | 272.00 | 562.00 | 236.00 | 254.00 |\n| 1732 | 628.00 | 272.00 | 562.00 | 238.00 | 254.00 |\n| 1862 | 682.00 | 318.00 | 606.00 | 280.00 | 298.00 |\n| 1864 | 682.00 | 318.00 | 606.00 | 280.00 | 300.00 |\n| 1888 | 692.00 | 326.00 | 614.00 | 288.00 | 308.00 |\n| 1890 | 722.00 | 326.00 | 614.00 | 290.00 | 308.00 |\n| 2024 | 778.00 | 374.00 | 658.00 | 334.00 | 354.00 |\n| 2026 | 790.00 | 374.00 | 658.00 | 334.00 | 354.00 |\n| 2108 | 824.00 | 402.00 | 686.00 | 360.00 | 382.00 |\n| 2110 | 826.00 | 530.00 | 812.00 | 488.00 | 510.00 |\n| 2228 | 876.00 | 578.00 | 858.00 | 534.00 | 556.00 |\n| 2230 | 888.00 | 580.00 | 858.00 | 534.00 | 556.00 |\n| 2348 | 940.00 | 628.00 | 904.00 | 580.00 | 604.00 |\n| 2350 | 940.00 | 640.00 | 916.00 | 592.00 | 616.00 |\n| 2472 | 994.00 | 690.00 | 964.00 | 640.00 | 666.00 |\n| 2474 | 1006.00 | 690.00 | 964.00 | 642.00 | 666.00 |\n| 2562 | 1046.00 | 728.00 | 1000.00 | 676.00 | 702.00 |\n| 2564 | 1046.00 | 728.00 | 1000.00 | 676.00 | 702.00 |\n| 2588 | 1056.00 | 738.00 | 1010.00 | 686.00 | 712.00 |\n| 2590 | 1058.00 | 778.00 | 1050.00 | 726.00 | 752.00 |\n| 2642 | 1094.00 | 800.00 | 1070.00 | 746.00 | 774.00 |\n| 2644 | 1094.00 | 800.00 | 1070.00 | 748.00 | 774.00 |\n| 2646 | 1096.00 | 802.00 | 1072.00 | 748.00 | 774.00 |\n| 2724 | 1134.00 | 834.00 | 1104.00 | 780.00 | 808.00 |\n| 2726 | 1134.00 | 850.00 | 1118.00 | 794.00 | 822.00 |\n| 2730 | 1136.00 | 850.00 | 1120.00 | 796.00 | 824.00 |\n| 2928 | 1234.00 | 936.00 | 1200.00 | 878.00 | 906.00 |\n| 2930 | 1234.00 | 952.00 | 1216.00 | 892.00 | 922.00 |\n| 2978 | 1302.00 | 972.00 | 1236.00 | 912.00 | 942.00 |\n| 3172 | 1400.00 | 1056.00 | 1316.00 | 994.00 | 1024.00 |\n| 3174 | 1402.00 | 1074.00 | 1334.00 | 1010.00 | 1042.00 |\n| 3216 | 1424.00 | 1092.00 | 1350.00 | 1028.00 | 1060.00 |\n| 3218 | 1440.00 | 1092.00 | 1352.00 | 1028.00 | 1060.00 |\n| 3340 | 1502.00 | 1146.00 | 1402.00 | 1080.00 | 1114.00 |\n| 3342 | 1504.00 | 1164.00 | 1420.00 | 1098.00 | 1130.00 |\n| 3344 | 1504.00 | 1164.00 | 1422.00 | 1098.00 | 1132.00 |\n| 3346 | 1506.00 | 1166.00 | 1422.00 | 1100.00 | 1132.00 |\n| 3676 | 1674.00 | 1328.00 | 1578.00 | 1254.00 | 1290.00 |\n| 3678 | 1674.00 | 1384.00 | 1634.00 | 1310.00 | 1348.00 |\n| 3688 | 1680.00 | 1388.00 | 1640.00 | 1316.00 | 1352.00 |\n| 3690 | 1680.00 | 1390.00 | 1640.00 | 1316.00 | 1352.00 |\n| 3916 | 1796.00 | 1504.00 | 1750.00 | 1426.00 | 1464.00 |\n| 3918 | 1798.00 | 1524.00 | 1770.00 | 1446.00 | 1486.00 |\n| 4238 | 1960.00 | 1688.00 | 1928.00 | 1604.00 | 1646.00 |\n| 4240 | 1962.00 | 1688.00 | 1928.00 | 1604.00 | 1646.00 |\n| 4980 | 2338.00 | 2066.00 | 2290.00 | 1966.00 | 2016.00 |\n| 4982 | 2340.00 | 2068.00 | 2292.00 | 1968.00 | 2018.00 |\n| 5304 | 2504.00 | 2232.00 | 2450.00 | 2126.00 | 2178.00 |\n| 5306 | 2506.00 | 2232.00 | 2450.00 | 2126.00 | 2180.00 |\n| 5472 | 2590.00 | 2318.00 | 2532.00 | 2208.00 | 2262.00 |\n| 5474 | 2590.00 | 2318.00 | 2532.00 | 2208.00 | 2264.00 |\n| 5796 | 2754.00 | 2482.00 | 2690.00 | 2366.00 | 2424.00 |\n| 5798 | 2756.00 | 2484.00 | 2692.00 | 2368.00 | 2426.00 |\n| 5826 | 2770.00 | 2498.00 | 2706.00 | 2382.00 | 2440.00 |\n| 5828 | 2772.00 | 2498.00 | 2706.00 | 2382.00 | 2440.00 |\n| 6220 | 2972.00 | 2698.00 | 2898.00 | 2574.00 | 2636.00 |\n| 6222 | 2972.00 | 2700.00 | 2900.00 | 2576.00 | 2638.00 |\n| 6922 | 3400.00 | 3056.00 | 3242.00 | 2918.00 | 2988.00 |\n\nMonthly withholding amounts including HELP/SSL/TSL and SFSS components\n\n| Monthly earnings$ | Scale 1No tax-free threshold$ | Scale 2With tax-free threshold$ | Scale 3Foreign resident$ | Scale 5Full Medicare exemption$ | Scale 6Half Medicare exemption$ |\n| ----------------- | ----------------------------- | ------------------------------- | ------------------------ | ------------------------------- | ------------------------------- |\n| 255.67 | 48.00 | - | 82.00 | - | - |\n| 260.00 | 52.00 | - | 82.00 | - | - |\n| 502.67 | 108.00 | - | 165.00 | - | - |\n| 507.00 | 108.00 | - | 165.00 | - | - |\n| 1079.00 | 243.00 | - | 351.00 | - | - |\n| 1083.33 | 243.00 | - | 351.00 | - | - |\n| 1534.00 | 347.00 | - | 498.00 | - | - |\n| 1538.33 | 347.00 | - | 498.00 | - | - |\n| 1560.00 | 355.00 | 4.00 | 507.00 | 4.00 | 4.00 |\n| 1564.33 | 355.00 | 4.00 | 507.00 | 4.00 | 4.00 |\n| 1772.33 | 429.00 | 43.00 | 576.00 | 43.00 | 43.00 |\n| 1776.67 | 429.00 | 48.00 | 576.00 | 48.00 | 48.00 |\n| 2214.33 | 581.00 | 173.00 | 719.00 | 130.00 | 130.00 |\n| 2218.67 | 581.00 | 173.00 | 719.00 | 130.00 | 130.00 |\n| 2994.33 | 854.00 | 338.00 | 975.00 | 277.00 | 277.00 |\n| 2998.67 | 854.00 | 338.00 | 975.00 | 277.00 | 277.00 |\n| 3050.67 | 871.00 | 351.00 | 992.00 | 286.00 | 290.00 |\n| 3055.00 | 1057.00 | 351.00 | 992.00 | 290.00 | 290.00 |\n| 3076.67 | 1066.00 | 355.00 | 1001.00 | 295.00 | 299.00 |\n| 3081.00 | 1066.00 | 355.00 | 1001.00 | 295.00 | 299.00 |\n| 3570.67 | 1265.00 | 524.00 | 1161.00 | 455.00 | 485.00 |\n| 3575.00 | 1287.00 | 529.00 | 1161.00 | 455.00 | 485.00 |\n| 3748.33 | 1356.00 | 589.00 | 1218.00 | 511.00 | 550.00 |\n| 3752.67 | 1361.00 | 589.00 | 1218.00 | 516.00 | 550.00 |\n| 4034.33 | 1478.00 | 689.00 | 1313.00 | 607.00 | 646.00 |\n| 4038.67 | 1478.00 | 689.00 | 1313.00 | 607.00 | 650.00 |\n| 4090.67 | 1499.00 | 706.00 | 1330.00 | 624.00 | 667.00 |\n| 4095.00 | 1564.00 | 706.00 | 1330.00 | 628.00 | 667.00 |\n| 4385.33 | 1686.00 | 810.00 | 1426.00 | 724.00 | 767.00 |\n| 4389.67 | 1712.00 | 810.00 | 1426.00 | 724.00 | 767.00 |\n| 4567.33 | 1785.00 | 871.00 | 1486.00 | 780.00 | 828.00 |\n| 4571.67 | 1790.00 | 1148.00 | 1759.00 | 1057.00 | 1105.00 |\n| 4827.33 | 1898.00 | 1252.00 | 1859.00 | 1157.00 | 1205.00 |\n| 4831.67 | 1924.00 | 1257.00 | 1859.00 | 1157.00 | 1205.00 |\n| 5087.33 | 2037.00 | 1361.00 | 1959.00 | 1257.00 | 1309.00 |\n| 5091.67 | 2037.00 | 1387.00 | 1985.00 | 1283.00 | 1335.00 |\n| 5356.00 | 2154.00 | 1495.00 | 2089.00 | 1387.00 | 1443.00 |\n| 5360.33 | 2180.00 | 1495.00 | 2089.00 | 1391.00 | 1443.00 |\n| 5551.00 | 2266.00 | 1577.00 | 2167.00 | 1465.00 | 1521.00 |\n| 5555.33 | 2266.00 | 1577.00 | 2167.00 | 1465.00 | 1521.00 |\n| 5607.33 | 2288.00 | 1599.00 | 2188.00 | 1486.00 | 1543.00 |\n| 5611.67 | 2292.00 | 1686.00 | 2275.00 | 1573.00 | 1629.00 |\n| 5724.33 | 2370.00 | 1733.00 | 2318.00 | 1616.00 | 1677.00 |\n| 5728.67 | 2370.00 | 1733.00 | 2318.00 | 1621.00 | 1677.00 |\n| 5733.00 | 2375.00 | 1738.00 | 2323.00 | 1621.00 | 1677.00 |\n| 5902.00 | 2457.00 | 1807.00 | 2392.00 | 1690.00 | 1751.00 |\n| 5906.33 | 2457.00 | 1842.00 | 2422.00 | 1720.00 | 1781.00 |\n| 5915.00 | 2461.00 | 1842.00 | 2427.00 | 1725.00 | 1785.00 |\n| 6344.00 | 2674.00 | 2028.00 | 2600.00 | 1902.00 | 1963.00 |\n| 6348.33 | 2674.00 | 2063.00 | 2635.00 | 1933.00 | 1998.00 |\n| 6452.33 | 2821.00 | 2106.00 | 2678.00 | 1976.00 | 2041.00 |\n| 6872.67 | 3033.00 | 2288.00 | 2851.00 | 2154.00 | 2219.00 |\n| 6877.00 | 3038.00 | 2327.00 | 2890.00 | 2188.00 | 2258.00 |\n| 6968.00 | 3085.00 | 2366.00 | 2925.00 | 2227.00 | 2297.00 |\n| 6972.33 | 3120.00 | 2366.00 | 2929.00 | 2227.00 | 2297.00 |\n| 7236.67 | 3254.00 | 2483.00 | 3038.00 | 2340.00 | 2414.00 |\n| 7241.00 | 3259.00 | 2522.00 | 3077.00 | 2379.00 | 2448.00 |\n| 7245.33 | 3259.00 | 2522.00 | 3081.00 | 2379.00 | 2453.00 |\n| 7249.67 | 3263.00 | 2526.00 | 3081.00 | 2383.00 | 2453.00 |\n| 7964.67 | 3627.00 | 2877.00 | 3419.00 | 2717.00 | 2795.00 |\n| 7969.00 | 3627.00 | 2999.00 | 3540.00 | 2838.00 | 2921.00 |\n| 7990.67 | 3640.00 | 3007.00 | 3553.00 | 2851.00 | 2929.00 |\n| 7995.00 | 3640.00 | 3012.00 | 3553.00 | 2851.00 | 2929.00 |\n| 8484.67 | 3891.00 | 3259.00 | 3792.00 | 3090.00 | 3172.00 |\n| 8489.00 | 3896.00 | 3302.00 | 3835.00 | 3133.00 | 3220.00 |\n| 9182.33 | 4247.00 | 3657.00 | 4177.00 | 3475.00 | 3566.00 |\n| 9186.67 | 4251.00 | 3657.00 | 4177.00 | 3475.00 | 3566.00 |\n| 10790.00 | 5066.00 | 4476.00 | 4962.00 | 4260.00 | 4368.00 |\n| 10794.33 | 5070.00 | 4481.00 | 4966.00 | 4264.00 | 4372.00 |\n| 11492.00 | 5425.00 | 4836.00 | 5308.00 | 4606.00 | 4719.00 |\n| 11496.33 | 5430.00 | 4836.00 | 5308.00 | 4606.00 | 4723.00 |\n| 11856.00 | 5612.00 | 5022.00 | 5486.00 | 4784.00 | 4901.00 |\n| 11860.33 | 5612.00 | 5022.00 | 5486.00 | 4784.00 | 4905.00 |\n| 12558.00 | 5967.00 | 5378.00 | 5828.00 | 5126.00 | 5252.00 |\n| 12562.33 | 5971.00 | 5382.00 | 5833.00 | 5131.00 | 5256.00 |\n| 12623.00 | 6002.00 | 5412.00 | 5863.00 | 5161.00 | 5287.00 |\n| 12627.33 | 6006.00 | 5412.00 | 5863.00 | 5161.00 | 5287.00 |\n| 13476.67 | 6439.00 | 5846.00 | 6279.00 | 5577.00 | 5711.00 |\n| 13481.00 | 6439.00 | 5850.00 | 6283.00 | 5581.00 | 5716.00 |\n| 14997.67 | 7367.00 | 6621.00 | 7024.00 | 6322.00 | 6474.00 |\n\n \n\n","sortOrder":4},{"sectionNumber":"Sch 9","sectionType":"schedule","heading":"– Tax table for seniors and pensioners","content":"Schedule 9 – Tax table for seniors and pensioners\n\nUse for payments to low income aged persons and pensioners\n\nThis document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA.\n\nUse the Withholding look-up tool to quickly [work out the amount to withhold](https://www.ato.gov.au/uploadedFiles/Content/MEI/downloads/seniors-pensioners-tax-table-2016-17.xls).\n\nYou should use this table if you make payments to:\n\n■ seniors and pensioners who, at the end of the relevant financial year, are 65 years of age or older (for example, to be eligible for the year ending 30 June 2017, an employee must be born on or before 30 June 1952).\n\n■ veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans’ Affairs who are at least 60 years of age.\n\nThis table applies to weekly payments including:\n\n■ salary, wages, allowances and leave loading paid to employees\n\n■ director’s fees\n\n■ payments to labour\\-hire workers\n\n■ compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner)\n\n■ a non-super income stream\n\n■ a super income stream.\n\nThis tax table can only apply if the employee has provided you with either:\n\n■ a [Withholding declaration](https://www.ato.gov.au/Forms/Withholding-declaration/) (NAT 3093) answering yes to questions 4, 5 and 8\n\n■ a [Withholding declaration – short version for seniors and pensioners](https://www.ato.gov.au/Forms/Withholding-declaration---short-version-for-seniors---pensioners/) (NAT 5072) answering yes to questions 4, 5 and 6.\n\nGet it done\n\nYou can download a printable version of [Tax table for seniors and pensioners](https://www.ato.gov.au/uploadedFiles/Content/MEI/downloads/seniors-pensioners-tax-table-2016-17.pdf) (NAT 4466, 791KB) in Portable Document Format (PDF).\n\n1. Calculate your employee's total weekly earnings, add any allowances and irregular payments that will be included in this week’s pay to the normal weekly earnings, ignoring any cents.\n2. Input the amount from step 1 into the [Withholding look-up tool](https://www.ato.gov.au/uploadedFiles/Content/MEI/downloads/seniors-pensioners-tax-table-2016-17.xls), as per instructions in the tool.\n3. Use the appropriate column to find the correct amount to withhold. If your employee is:\n\n- single, use column 2\n- a member of an illness-separated couple, use column 3\n- a member of a couple, use column 4.\n\n4. If your employee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in step 3.\n\nAn employee has weekly earnings of $619.75. To work out the correct amount to withhold, ignore cents and input $619 into the Withholding look-up tool.\n\nIf the employee is:\n\n■ single, use column 2 to find the correct amount to withhold ($7.00)\n\n■ a member of an illness-separated couple, use column 3 to find the correct amount to withhold ($13.00)\n\n■ a member of a couple, use column 4 to find the correct amount to withhold ($27.00).\n\nCalculating fortnightly or monthly withholding amounts\n\nFirst calculate the weekly equivalent of fortnightly or monthly earnings. If you pay:\n\n■ fortnightly – divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents.\n\n■ monthly – obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent). Multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents.\n\nThen calculate fortnightly or monthly withholding amounts as follows:\n\n■ fortnightly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two.\n\n■ monthly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar.\n\nThe withholding amounts shown in this table can be expressed in a mathematical form.\n\nYou should read this section with [Statement of formulas for calculating amounts to be withheld](https://www.ato.gov.au/Rates/Schedule-1---Statement-of-formulas-for-calculating-amounts-to-be-withheld/) (NAT 1004).\n\nIf you have developed your own payroll software package, you can use the following formulas and the coefficients outlined below.\n\n■ y is the withholding amount expressed in dollars\n\n■ x is the weekly earnings rounded down to whole dollars plus 99 cents\n\n■ a and b are the values of the coefficients for the formulas shown in the relevant [Values of the coefficients a and b for each set of formulas](#S9C) tables.\n\nWithholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar.\n\nIf no TFN is provided, ignore cents when you calculate withholding amounts.\n\nAccounting software\n\nSoftware written in accordance with the formulas should be tested for accuracy against the withholding amounts obtained using the [Withholding look-up tool](https://www.ato.gov.au/uploadedFiles/Content/MEI/downloads/seniors-pensioners-tax-table-2016-17.xls). You should only use such software if it produces the exact amounts.\n\nValues of the coefficients a and b for each set of formulas\n\nSingle\n\n| $580 | 0.0000 | 0.0000 |\n| $620 | 0.1900 | 110.3481 |\n| $648 | 0.3150 | 187.9418 |\n| $711 | 0.4150 | 252.8226 |\n| $811 | 0.5527 | 350.8014 |\n| $963 | 0.4727 | 285.9214 |\n\nIllness-separated\n\n| $561 | 0.0000 | 0.0000 |\n| $601 | 0.1900 | 106.6942 |\n| $648 | 0.3150 | 181.8841 |\n| $711 | 0.4150 | 246.7649 |\n| $811 | 0.5527 | 344.7438 |\n| $915 | 0.4727 | 279.8638 |\n\nMember of a couple\n\n| $517 | 0.0000 | 0.0000 |\n| $557 | 0.1900 | 98.2712 |\n| $648 | 0.3150 | 167.9202 |\n| $711 | 0.4150 | 232.8010 |\n| $803 | 0.5527 | 330.7798 |\n| $811 | 0.4277 | 230.3231 |\n\nMedicare levy parameters\n\n| Weekly earnings threshold | 648 |\n| ---------------------------------- | -------- |\n| Weekly earnings shade-in threshold | 811 |\n| Medicare levy family threshold | 46,966 |\n| Weekly family threshold divisor | 52 |\n| Additional child | 3,306 |\n| Shading out point multiplier | 0.1000 |\n| Shading out point divisor | 0.0800 |\n| Weekly levy adjustment factor | 648.8100 |\n| Medicare levy | 0.0200 |\n\nThe answers your employees provide on their [Tax file number declaration](https://www.ato.gov.au/Forms/TFN-declaration/) (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one.\n\nIf an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us.\n\nYou must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents), if all of the following apply:\n\nIf an employee states at question 1 of the Tax file number declaration they have lodged a [Tax file number – application or enquiry for individuals](https://www.ato.gov.au/Forms/TFN---application-for-individuals/) (NAT 1432) with us, they have 28 days to provide you with their TFN.\n\nIf the employee has not given you their TFN within 28 days, you must withhold 49% from any payment you make to a resident employee and 47% from a foreign resident employee (ignoring any cents) unless we tell you not to.\n\nDo not allow for any tax offsets or Medicare levy adjustment.\n\nDo not withhold any amount for:\n\nWhen your employee has a HELP, SSL, TSL or Financial Supplement debt\n\nIf your employee has a HELP, SSL, TSL or Financial Supplement debt, you may need to withhold additional amounts from their payments. Your employee will need to notify you of this on their Tax file number declaration or Withholding declaration.\n\nWork it out\n\nTo calculate additional withholding amounts for:\n\n■ HELP, SSL or TSL debts – refer to [HELP/SSL/TSL weekly tax table](https://www.ato.gov.au/Rates/HELP-SSL-TSL-weekly-tax-table/)\n\n■ Financial Supplement debts – refer to [SFSS weekly tax table](https://www.ato.gov.au/Rates/SFSS-weekly-tax-table/).\n\nAllowances\n\nGenerally, allowances are added to normal earnings and the amount to withhold is calculated on the total amount of earnings and allowances.\n\nFor more information, refer to [Withholding from allowances](https://www.ato.gov.au/Business/PAYG-withholding/In-detail/Allowances,-leave-payments-and-repayments/Withholding-from-allowances/).\n\nLeave loading\n\nIf you pay leave loading as a lump sum, you need to use [Tax table for back payments, commissions, bonuses and similar payments](https://www.ato.gov.au/Rates/Schedule-5---Tax-table-for-back-payments-commissions-bonuses-and-similar-payments/) (NAT 3348) to calculate withholding.\n\nIf you pay leave loading on a pro-rata basis, add the leave loading payment to the earnings for that period to calculate withholding.\n\nClaiming tax offsets\n\nIf your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must give you a Withholding declaration.\n\nTo work out your employee's annual tax offset entitlement into a weekly value, use the [Ready reckoner for tax offsets](#Readyreckonerfortaxoffsets). Deduct this amount from the amount shown in column 2, 3 or 4 of the [Withholding look-up tool](https://www.ato.gov.au/uploadedFiles/Content/MEI/downloads/seniors-pensioners-tax-table-2016-17.xls),.\n\nReady reckoner for tax offsets\n\n| Amount Claimed$ | Weekly value$ |\n| --------------- | ------------- |\n| 1 | - |\n| 2 | - |\n| 3 | - |\n| 4 | - |\n| 5 | - |\n| 6 | - |\n| 7 | - |\n| 8 | - |\n| 9 | - |\n| 10 | - |\n| 20 | - |\n| 30 | 1.00 |\n| 40 | 1.00 |\n| 50 | 1.00 |\n| 57 | 1.00 |\n| 60 | 1.00 |\n| 70 | 1.00 |\n| 80 | 2.00 |\n| 90 | 2.00 |\n| 100 | 2.00 |\n| 200 | 4.00 |\n| 300 | 6.00 |\n| 338 | 6.00 |\n| 400 | 8.00 |\n| 500 | 10.00 |\n| 600 | 11.00 |\n| 700 | 13.00 |\n| 800 | 15.00 |\n| 850 | 16.00 |\n| 900 | 17.00 |\n| 1000 | 19.00 |\n| 1100 | 21.00 |\n| 1173 | 22.00 |\n| 1200 | 23.00 |\n| 1300 | 25.00 |\n| 1400 | 27.00 |\n| 1500 | 29.00 |\n| 1600 | 30.00 |\n| 1700 | 32.00 |\n| 1750 | 33.00 |\n| 1800 | 34.00 |\n| 1900 | 36.00 |\n| 2000 | 38.00 |\n| 2500 | 48.00 |\n| 2535 | 48.00 |\n| 3000 | 57.00 |\n\nIf the exact tax offset amount claimed is not shown in the ready reckoner, you add the values for an appropriate combination.\n\nTax offsets of $422 claimed. Add values of $400, $20 and $2\n\n\\= $8 + $0 + $0\n\n\\= $8.\n\nTherefore, reduce the amount to be withheld by $8.\n\n \n\nWithholding declarations\n\nAn employee can use the [Withholding declaration](https://www.ato.gov.au/Forms/Withholding-declaration/) (NAT 3093) to advise you of a tax offset they choose to claim through reduced withholding. For more information on tax offsets, refer to [Claiming tax offsets](#S9CO).\n\nEmployees can also use a Withholding declaration to advise you of changes to their situation that may vary the amount you need to withhold.\n\nChanges that may affect the amount you need to withhold include:\n\n■ becoming or ceasing to be an Australian resident for tax purposes\n\n■ claiming or discontinuing a claim for the tax-free threshold\n\n■ advising of a HELP, SSL, TSL or Financial Supplement debt (or changes to them)\n\n■ entitlement to a seniors and pensioners tax offset.\n\nWhen your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one.\n\nAn employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration.\n\nMedicare levy adjustments\n\nTo claim the Medicare levy adjustment (available to some low income earners with dependants), an employee must lodge a [Medicare levy variation declaration](https://www.ato.gov.au/Forms/Medicare-levy-variation-declaration/) (NAT 0929) with their Tax file number declaration.\n\nFor instructions on how to work out the Medicare levy adjustment, refer to [Medicare levy adjustment weekly tax table](https://www.ato.gov.au/Rates/Medicare-levy-adjustment-weekly-tax-table/) (NAT 1010).\n\n \n\n","sortOrder":5},{"sectionNumber":"Sch 13","sectionType":"schedule","heading":"– Tax table for superannuation income streams","content":"Schedule 13 – Tax table for superannuation income streams\n\nThis document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by paragraph 12-80(a) of Schedule 1 to the TAA.\n\nYou should use this table if you make a payment of a super income stream, including a:\n\n■ transition to retirement income stream\n\n■ temporary or permanent disability income stream\n\n■ super death benefit income stream to a dependant.\n\nSuper income streams\n\nA super income stream is a series of regular payments from a super fund when the member has satisfied a condition of release. These regular payments can be paid weekly, fortnightly, monthly, quarterly or annually.\n\nThe following payments are not super income stream payments:\n\n■ commutation of an income stream; this is a super lump sum\n\n■ an amount paid which the member elected to be treated as a super lump sum prior to the payment being made from the income stream.\n\n■ [Conditions of release](https://www.ato.gov.au/super/apra-regulated-funds/paying-benefits/releasing-benefits/conditions-of-release/)\n\n■ [Taxation Ruling TR 2013/5: When a super income stream commences and ceases](http://law.ato.gov.au/atolaw/print.htm?DocID=TXR%2FTR20135%2FNAT%2FATO%2F00001&PiT=99991231235958&Life=20130731000001-99991231235959) for further information on starting and stopping an income stream\n\n■ [Tax table for superannuation lump sums](https://www.ato.gov.au/Rates/Schedule-12---Tax-table-for-super-lump-sums/) to work out the amount to withhold from super lump sums.\n\nComponents of a super income stream\n\nBefore you can work out the withholding amount, you must [calculate the components](https://www.ato.gov.au/super/apra-regulated-funds/paying-benefits/calculating-components-of-a-super-benefit/) of the super income stream.\n\nA super income stream may have two components:\n\n■ the tax-free component\n\n■ taxable component which can include either or both of an\n\n– element taxed in the fund (taxed element)\n\n– element untaxed in the fund (untaxed element).\n\nYou do not withhold from the tax-free component.\n\nThe answers your payees provide on their [Tax file number declaration](https://www.ato.gov.au/Forms/TFN-declaration/) determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one.\n\nIf a payee does not give you a valid Tax file number declaration within 14 days of starting a payer/payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us.\n\nYou must withhold 49% for residents and 47% for foreign residents from the taxable component (ignoring any cents), if a super income stream payment is made to your payee and all of the following apply:\n\nHowever, if your payee is 60 years old or above, you can only withhold from the untaxed element of the taxable component.\n\nIf a payee states at question 1 of the Tax file number declaration they have lodged a [Tax file number – application or enquiry for individuals](https://www.ato.gov.au/Forms/TFN---application-for-individuals/) with us, they have 28 days to provide you with their TFN.\n\nIf the payee has not given you their TFN within 28 days, you must withhold 49% from any payment you make to a resident payee and 47% from a foreign resident payee from the relevant element(s) of the taxable component of the super income stream payment (ignoring any cents) unless we tell you not to.\n\nDo not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for:\n\nFactors to consider when working out the withholding amount include:\n\n■ whether the payee is an Australian resident or foreign resident for tax purposes\n\n■ the age of the payee\n\n■ the frequency of the income stream payments – for example, fortnightly, monthly\n\n■ whether the payee is claiming the tax-free threshold\n\n■ whether the payee is claiming the seniors and pensioners tax offset\n\n■ whether the income stream includes an untaxed element (generally payments from state and Commonwealth public sector super schemes)\n\n■ whether the income stream is a death benefit income stream\n\nPayments to Australian residents\n\nThis table is divided into three parts. The amount required to be withheld from the taxable component of a super income stream can be calculated using the following:\n\n■ the taxable component is comprised wholly of a taxed element – use [part A](#PartATaxablecomponentiscomprisedwhollyof)\n\n■ the taxable component contains an untaxed element – use [part B](#SISPB)\n\n■ the payment is a super death benefit income stream – use [part C](#PartCPaymentisasuperdeathbenefitincomest).\n\nPayments to foreign residents\n\nIf the income stream is to be made to a foreign resident, you will need to check if there is a tax treaty with their country of residence. If the super income stream is assessable in the other country because of the treaty, no withholding is required.\n\nIf a foreign resident's income stream is assessable in Australia, you are required to withhold from the payment.\n\n■ The full list of [Australian Tax Treaties](http://www.treasury.gov.au/Policy-Topics/Taxation/Tax-Treaties/HTML), as maintained by Treasury\n\n■ [What are tax treaties?](https://www.ato.gov.au/General/International-tax-agreements/In-detail/Tax-treaties/What-are-tax-treaties-/)\n\nWithholding amounts calculated using formulas should be rounded to the nearest dollar. Results ending in exactly 50 cents are rounded to the next higher dollar. Do this rounding directly, that is, do not make a preliminary rounding to the nearest cent. Where no TFN has been provided, cents are ignored when withholding amounts are calculated.\n\nWithholding amounts calculated using formulas should be rounded to the nearest dollar. Results ending in exactly 50 cents are rounded to the next highest dollar. Do this rounding directly; do not make a preliminary rounding to the nearest cent. Where no TFN has been provided, cents are ignored when withholding amounts are calculated.\n\nPart A: Taxable component is comprised wholly of a taxed element\n\nStep 1 Use the following table to work out whether the taxed element of the taxable component is subject to withholding. If the taxable component contains an untaxed element, go to [part B](#SISPB).\n\n| Age | Withholding applies to: |\n| ----------------- | ----------------------- |\n| Below 60 years | Taxed element |\n| 60 years and over | No withholding |\n\nIf your payee is 60 years of age or over, no withholding is required from the taxed element.\n\nIf your payee is less than 60 years of age, go to step 2.\n\nStep 2 Use the appropriate [PAYG withholding tax table](https://www.ato.gov.au/Rates/Tax-tables/) to calculate the withholding amount relevant to the amount worked out at step 1\\. The tax table you use depends on the period the income stream covers – that is, weekly, fortnightly or monthly payments.\n\nStep 3 Some payees may be eligible for a tax offset. Use the following table to calculate the tax offset amount.\n\nSuper income stream – taxed element\n\n| Age | Tax offset |\n| ---------------------------------- | ------------------- |\n| Below preservation age | Nil |\n| Preservation age to below 60 years | Taxed element × 15% |\n\nDisability super income stream – taxed element\n\n| Age | Tax offset |\n| ---------------------------------- | ------------------- |\n| Below preservation age | Taxed element × 15% |\n| Preservation age to below 60 years | Taxed element × 15% |\n\n[Preservation age](#Preservationage)\n\nStep 4 For some payees, the application of the offset from step 3 leads to under withholding for their Medicare levy. An offset adjustment is required. Use the applicable formulas below to calculate the offset adjustment amount (you will need to [calculate the weekly equivalent](https://www.ato.gov.au/Rates/Schedule-1---Statement-of-formulas-for-calculating-amounts-to-be-withheld/?page=1#Calculating_withholding_fortnightly__monthly_or_quarterly_amounts) of the taxable component if making fortnightly, monthly or quarterly payments).\n\nAdjustment amounts per taxable component amount\n\n| Taxable component amount(on a weekly basis) | Offset adjustment amount |\n| ----------------------------------------------------------------------------------------------------------------------- | ---------------------------------------------------------------- |\n| Less than the Medicare levy threshold for singles | Nil |\n| Greater than the Medicare levy threshold for singles, but less than the Medicare levy shade out point (SOP) for singles | (Taxable component - Medicare levy threshold for singles) x 0.10 |\n| Greater than or equal to the Medicare levy SOP for singles, but less than $934 | Taxable component x 0.02 |\n| Greater than $933 | Nil |\n\nMedicare levy parameters are contained in [Statement of formulas for calculating amounts to be withheld](https://www.ato.gov.au/Rates/Schedule-1---Statement-of-formulas-for-calculating-amounts-to-be-withheld/).\n\nStep 5 Calculate the notional amount to withhold by first subtracting the tax offset per payment (step 3) from the withholding amount (step 2).\n\nNotional amount to withhold = withholding amount – tax offset\n\nThen compare the notional amount to withhold with the offset adjustment amount calculated at step 4.\n\nIf the notional amount to withhold is:\n\n■ less than the amount calculated at step 4, withhold the amount calculated at step 4\n\n■ more than the amount calculated at step 4, withhold the notional amount to be withheld.\n\nThese examples use the PAYG withholding tax tables that apply from 1 October 2016.\n\nCase A: Taxable component comprised wholly of a taxed element\n\nExample 1\n\nCourtney is 61 and is receiving a fortnightly super income stream of $1,000.\n\nThe tax-free component of Courtney’s fortnightly super income stream is $200.\n\nThe taxable component of the super income stream is $800.\n\nAs Courtney is over 60 years old and her taxable component is comprised wholly of a taxed element, no withholding is required.\n\nExample 2\n\nMaree is 56 and is receiving a fortnightly super income stream of $1,200. Maree’s preservation age is 55.\n\nThe tax-free component of Maree’s fortnightly super income stream is $300. The taxable component of Maree’s super income stream is $900.\n\nStep 1: As Maree is 56, withholding applies to the taxable component.\n\nStep 2: As Maree is paid fortnightly, use the [Fortnightly tax table](https://www.ato.gov.au/rates/fortnightly-tax-table/) to work out the withholding required from the $900 taxed element. This amount is $44, assuming that Maree is claiming the tax-free threshold.\n\nStep 3: Maree is entitled to a tax offset.\n\nTax offset = taxed element x 15%\n\n\\= $900 x 15%\n\n\\= $135\n\nStep 4: Calculate Maree’s fortnightly offset adjustment amount. As Maree’s fortnightly payment is more than $820 (the Medicare levy threshold for singles, on a fortnightly basis) but less than $1024 (the Medicare levy SOP for singles, on a fortnightly basis), her offset adjustment amount is calculated as:\n\nOffset adjustment amount = (Taxable component - Medicare levy threshold for singles) x 0.10\n\n\\= ($900 – $820) x 0.10\n\n\\= $8.00\n\n\\= $8 per fortnight (rounded to the nearest dollar)\n\nMaree’s offset adjustment amount is $8 per fortnight.\n\nStep 5: To calculate the notional withholding amount, reduce the withholding amount ($44 as worked out in step 2) by the value of the tax offset ($135 as worked out in step 3). That is:\n\nNotional withholding amount = $44 – $135\n\n\\= -$91\n\nSince the notional withholding amount is negative and less than the offset adjustment amount, the amount to be withheld from Maree’s fortnightly super income stream is $8. This is the offset adjustment amount which will cover the Medicare levy payable.\n\nPart B: Taxable component contains an untaxed element\n\nStep 1 Use the following table to work out which elements of the taxable component are subject to withholding.\n\nHow to apply withholding when taxable component contains untaxed element\n\n

Age

Taxable component of super income stream contains

Withholding applies to the following amount(s)

Untaxed element

Taxed element

Below preservation age

Yes

Yes

Sum of untaxed and taxed elements

No

Yes

Taxed element

Yes

No

Untaxed element

Preservation age to below 60 years

Yes

Yes

Sum of untaxed and taxed elements

No

Yes

Taxed element

Yes

No

Untaxed element

60 years and over

Yes

Yes

Untaxed element

No

Yes

No withholding

Yes

No

Untaxed element

\n```\n\nStep 2 Use the appropriate [PAYG withholding tax table](https://www.ato.gov.au/Rates/Tax-tables/) to calculate the withholding amount relevant to the amount worked out in step 1. The tax table you use depends on the period the income stream covers – that is, weekly, fortnightly or monthly.\n\nNote: Some payees may be eligible to claim the seniors and pensioners tax offset (SAPTO). If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, you should use the [Tax table for seniors and pensioners](https://www.ato.gov.au/rates/schedule-9---tax-table-for-seniors---pensioners/) to work out the amount to withhold from the amount calculated in step 1.\n\nStep 3 Some payees may be eligible for a tax offset. Use the following table to work out the tax offset amount for the payee.\n\nSuper income stream – taxable component\n\n| Age | Tax offset |\n| ---------------------------------- | ---------------------------------------- |\n| Below preservation age | Nil |\n| Preservation age to below 60 years | Taxed element × 15%Untaxed element - Nil |\n| 60 years and over | Untaxed element x 10% |\n\nDisability super income stream – taxable component\n\n| Age | Tax offset |\n| ---------------------------------- | ---------------------------------------- |\n| Below preservation age | Taxed element × 15%Untaxed element - Nil |\n| Preservation age to below 60 years | Taxed element × 15%Untaxed element - Nil |\n| 60 years and over | Untaxed element x 10% |\n\nStep 4 Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 2).\n\nAmount to withhold = withholding amount – tax offset\n\nIf the tax offset amount is greater than the withholding amount, the amount to withhold is nil.\n\nThis example uses the PAYG withholding tax tables that apply from 1 October 2016.\n\nCase B: Taxable component comprises a taxed element and an untaxed element\n\nRalph is 63 and receives a fortnightly super income stream of $3,000.\n\nThe tax-free component of Ralph’s fortnightly super income stream is $900. The taxable component of his super income stream is $2,100.\n\nStep 1: Ralph’s $2,100 taxable component is comprised of a $600 taxed element and a $1,500 untaxed element. As Ralph is over 60 years old, no withholding will apply to the taxed element. Withholding will apply to the $1,500 untaxed element.\n\nStep 2: Using the [Fortnightly tax table](https://www.ato.gov.au/rates/fortnightly-tax-table/), work out the withholding required from the $1,500 untaxed element. This is $192, assuming that Ralph is claiming the tax-free threshold.\n\nStep 3: Ralph is entitled to a tax offset.\n\nTax offset = untaxed element x 10%\n\n\\= $1,500 x 10%\n\n\\= $150\n\nStep 4: Reduce the withholding amount ($192 as worked out in step 2) by the value of the tax offset ($150).\n\nFinal withholding amount = withholding amount less tax offset\n\n\\= $192 – $150\n\n\\= $42\n\nPart C: Payment is a super death benefit income stream\n\nStep 1 Use the following table to work out which elements of the taxable component are subject to withholding.\n\nSuper death benefit paid to a dependant[1](#SISFN1)\n\n

Age of deceased

Age of recipient

Taxable component of super death benefit income stream contains

Withholding applies to the following amount(s)

Untaxed element

Taxed element

Below 60 years

Below 60 years

Yes

Yes

Sum of untaxed and taxed elements

Yes

No

Untaxed element

No

Yes

Taxed element

60 years and over

Yes

Yes

Untaxed element

Yes

No

Untaxed element

No

Yes

No withholding

60 years and over

Yes

Yes

Untaxed element

Yes

No

Untaxed element

No

Yes

No withholding

\n```\n\n1 Dependants include all children of the deceased under the age of 18, any spouse of the deceased (including a former spouse and a current or former de facto spouse) and any person with whom the deceased had an interdependency relationship. An interdependency relationship includes a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other. A dependant can also be a person who was financially dependent on the deceased. Before accepting that a person is financially dependent, phone us on 13 10 20.\n\nStep 2 Use the appropriate [PAYG withholding tax table](https://www.ato.gov.au/Rates/Tax-tables/) to calculate the withholding amount relevant to the amount worked out in step 1. The tax table you use depends on the period the income stream covers – that is, weekly, fortnightly or monthly.\n\nNote: Some payees may be eligible to claim the SAPTO. If the payee gives you a Withholding declaration indicating they want to claim a SAPTO entitlement through PAYG withholding, you should use the [Tax table for seniors and pensioners](https://www.ato.gov.au/rates/schedule-9---tax-table-for-seniors---pensioners/) to work out the amount to withhold from the amount calculated in step 1.\n\nStep 3 Some super income streams may be eligible for a tax offset. Use the following table to work out the tax offset amount for the payee.\n\nSuper death benefits paid to a dependant\n\n

Age of deceased

Age of recipient

Tax offset

Below 60 years

Below 60 years

Taxed element x 15%

Untaxed element - Nil

60 years and over

Untaxed element × 10%

60 years and over

Any age

Untaxed element x 10%

\n```\n\nStep 4 Work out the amount to withhold by subtracting the tax offset per payment (step 3) from the withholding amount (step 2).\n\nAmount to withhold = withholding amount – tax offset\n\nIf the tax offset amount is greater than the withholding amount, the amount to withhold is nil.\n\nSuper death benefits paid to a non-dependant\n\nA person who is not a dependant of the deceased is not able to receive a super income stream. A super death benefit income stream that was being paid to a non-dependant prior to 1 July 2007 is taxed in the same manner as a super death benefit income stream paid to a dependant.\n\nThis example uses the PAYG withholding tax tables that apply from 1 July 2015.\n\nCase C: Super death benefit income stream where the taxable component comprises a taxed element and an untaxed element\n\nHarriet is 58 and her husband, also 58, dies in July 2015. As a result of her husband’s death, Harriet receives a fortnightly super death benefit income stream of $2,000.\n\nThe tax-free component of Harriet’s super death benefit income stream is $400. The taxable component of Harriet’s super death benefit income stream is $1,600.\n\nStep 1: Harriet’s $1,600 taxable component is comprised of a $600 taxed element and a $1,000 untaxed element. As Harriet is 58 and her husband was also under 60, withholding will apply to the full taxable component.\n\nStep 2: Using the [Fortnightly tax table](https://www.ato.gov.au/rates/fortnightly-tax-table/?), work out the withholding required from the $1,600 taxable component. This is $226, assuming that Harriet is claiming the tax-free threshold.\n\nStep 3: Harriet is entitled to a tax offset.\n\nTax offset = taxed element x 15%\n\n\\= $600 x 15%\n\n\\= $90\n\nStep 4: Reduce the withholding amount ($226 as worked out in step 2) by the value of the tax offset ($90).\n\nFinal withholding amount = withholding amount less tax offset\n\n\\= $226 – $90\n\n\\= $136\n\nPreservation age\n\nThe withholding amount varies depending on whether the payee has reached their preservation age when the payment is made.\n\nPreservation age is determined using your payee’s date of birth. For example, if a member was born on 1 October 1960, they will reach their preservation age of 56 on 1 October 2016. The table below will help with this:\n\nPreservation age by date of birth range\n\n| Date of birth | Preservation age |\n| ------------------ | ---------------- |\n| Before 1/7/1960 | 55 |\n| 1/7/1960–30/6/1961 | 56 |\n| 1/7/1961–30/6/1962 | 57 |\n| 1/7/1962–30/6/1963 | 58 |\n| 1/7/1963–30/6/1964 | 59 |\n| After 30/6/1964 | 60 |\n\nPayment summaries\n\nYou must issue a [PAYG payment summary – superannuation income stream](https://www.ato.gov.au/Forms/PAYG-payment-summary---super-income-stream/) to the member for the total of the payments made in the income year. This must be provided by 14 July. This date may be earlier if the member requests it.\n\nPayment summaries can also be printed using software that conforms with ATO reporting specifications.\n\n■ Payment summary information and reporting specifications on our [Software developers](http://softwaredevelopers.ato.gov.au/list/payroll/specifications) website","sortOrder":6}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":1916},"content_quality":"ok","complexity_score":9,"scope_assessment":{"changed":false,"description":"This represents technical corrections and updates (October 2016) to existing withholding schedules made under sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953. The scope remains consistent with the original legislative intent—prescribing withholding rates and calculation methods for PAYG withholding—and has not expanded beyond the administration of tax collection."},"complexity_factors":["Seven distinct schedules with different calculation methodologies for different payment types","Mathematical formulas using linear equations (y = ax - b) with different coefficient tables for 6 different tax scales","Multiple conditional variables: age brackets, preservation age, residency, tax-free threshold claims, Medicare exemptions, and four different debt types","Historical accrual date distinctions creating different tax treatments (pre-16 August 1978, 16 August 1978 to 17 August 1993, post-17 August 1993)","Three separate calculation methods (Method A, B(i), B(ii)) for additional payments with different step sequences","Component-based calculations requiring separation of payments into tax-free, taxed, and untaxed elements with different withholding rules for each","Extensive cross-referencing to external tax tables, forms (NAT numbers), and other ATO schedules","Complex rounding rules that vary depending on whether a TFN is provided and the specific calculation stage"],"plain_english_summary":"These schedules under the Taxation Administration Act 1953 tell employers and payers exactly how much tax to withhold from various payments — bonuses/back pay, termination payments, annuities, superannuation income streams, and concessional rates for seniors/pensioners. They matter because withholding depends on earning timing, age/residency, HELP/TSL/SFSS debts and fund taxation; employers apply formulae, tables or software to calculate the exact deduction."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-act-withholding-schedules-correction-october-2016","history":"/api/acts/taxation-administration-act-withholding-schedules-correction-october-2016/history","analysis":"/api/acts/taxation-administration-act-withholding-schedules-correction-october-2016/analysis","conflicts":"/api/acts/taxation-administration-act-withholding-schedules-correction-october-2016/conflicts","importantCases":"/api/acts/taxation-administration-act-withholding-schedules-correction-october-2016/important-cases","documents":"/api/acts/taxation-administration-act-withholding-schedules-correction-october-2016/documents"}}