CTHRepealedLegislation
Taxation Administration Act 1953 - PAYG withholding - Tax table for bonuses and similar payments (19/10/2004)
Other similar paymentsOther similar payments
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Other similar payments
This refers to payments that are amounts of a one-off nature which do not relate to work performed in a particular period. Examples of these type of payments include:
a once only allowance payment made to an employee as compensation for a changed work location that is further away from their home, or
an amount paid as a sign-on bonus to a worker entering a workplace agreement.
Any payments that are considered back payments of salary or wages are not covered by this table. Payers making back payments should refer to PAYG withholding tax tables – back payments including lump sum payments in arrears (NAT 3348-9.2004) to work out the amount to withhold.