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Name of instrument
1 Name of instrument
This instrument is the Taxation Administration Act Withholding Schedules 2005 (2004 Budget Changes).
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Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
This instrument issues the updated PAYG withholding schedules effective 1 July 2005, setting how employers must withhold income tax, the Medicare levy and student‑loan repayments (HELP/SFSS) from wages. It supplies revised tables and payroll formulas for all pay periods and special groups (e.g. foreign residents, performers, defence personnel), so employers and payroll software can calculate required deductions.
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Direct links to the current provisions in Taxation Administration Act 1953 - Withholding Schedules 2005 (2004 Budget Changes).
This instrument is the Taxation Administration Act Withholding Schedules 2005 (2004 Budget Changes).
This instrument commences on 1 July 2005.
(1) Withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 of the Taxation Administration Act 1953.
(2) The withholding schedules in this instrument are made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under Chapter 5A of the Higher Education Act 1988.
Each of Schedules 1-B to 22-B, listed in the table below, has effect:
| Schedule number | NAT number | Title |
|---|---|---|
| 1-B | 1004B-5.2005 | Statement of formulas for calculating amounts to be withheld |
| 2-B | 1005B-5.2005 | Weekly tax table incorporating Medicare levy with and without leave loading |
| 3-B | 1006B-5.2005 | Fortnightly tax table incorporating Medicare levy with and without leave loading |
| 4-B | 1007B-5.2005 | Monthly tax table incorporating Medicare levy with and without leave loading |
| 5-B | 1008B-5.2005 | Weekly tax table with no and half Medicare levy including Medicare levy adjustment |
| 6-B | 1010B-5.2005 | Medicare levy adjustment weekly tax table |
| 7-B | 1011B-5.2005 | Medicare levy adjustment fortnightly tax table |
| 8-B | 1012B-5.2005 | Medicare levy adjustment monthly tax table |
| 9-B | 1023B-5.2005 | Special tax tables for actors, variety artists and other entertainers |
| 10-B | 1024B-5.2005 | Special daily rates tax table incorporating Medicare levy, including Statement of formulas |
| 11-B | 2173B-5.2005 | Higher Education Loan Programme (HELP) weekly tax table (including statement of formulas) |
| 12-B | 2185B-5.2005 | Higher Education Loan Programme (HELP) fortnightly tax table (including statement of formulas) |
| 13-B | 2186B-5.2005 | Higher Education Loan Programme (HELP) Monthly tax table (including statement of formulas) |
| 14-B | 2335B-5.2005 | Statement of formulas for calculating Higher Education Loan Programme (HELP) component |
| 15-B | 2446B-5.2005 | Statement of formulas for calculating withholding amounts for Members of the Defence Force |
| 16-B | 3305B-5.2005 | Statement of Formulas for calculating Student Financial Supplement Scheme (SFSS) component |
| 17-B | 3306B-5.2005 | Student Financial Supplement Scheme (SFSS) weekly tax table including statement of formulas |
| 18-B | 3307B-5.2005 | Student Financial Supplement Scheme (SFSS) fortnightly tax table including statement of formulas |
| 19-B | 3308B-5.2005 | Student Financial Supplement Scheme (SFSS) monthly tax table including statement of formulas |
| 20-B | 3479B-5.2005 | Quarterly tax table incorporating Medicare levy with and without leave loading |
| 21-B | 3539B-5.2005 | Coefficients for calculating weekly withholding amounts incorporating Student Financial Supplement Scheme (SFSS) component and Higher Education Contribution Scheme (HECS) or Higher Education Loan Programme (HELP) component |
|---|---|---|
| 22-B | 4466B-5.2005 | Special tax table for aged pensioners and low income aged persons (Senior Australians) |
The withholding schedules listed below, notified in the Commonwealth of Australia Special Gazette number S232 on 28 June 2004, are revoked:
Pay as you go (PAYG) withholding Tax Tables
| NAT | 1004-06.2004 | Statement of formulas for calculating amounts to be withheld |
|---|---|---|
| NAT | 1005-5.2004 | Weekly tax table incorporating Medicare levy with and without leave loading |
| NAT | 1006-5.2004 | Fortnightly tax table incorporating Medicare levy with and without leave loading |
| NAT | 1007-5.2004 | Monthly tax table incorporating Medicare levy with and without leave loading |
| NAT | 1008-6.2004 | Weekly tax table with no and half Medicare levy including Medicare levy adjustment |
| NAT | 1010-6.2004 | Medicare levy adjustment weekly tax table |
| NAT | 1011-6.2004 | Medicare levy adjustment fortnightly tax table |
| NAT | 1012-6.2004 | Medicare levy adjustment monthly tax table |
| NAT | 1023-6.2004 | Special tax tables for actors, variety artists and other entertainers |
| NAT | 1024-6.2004 | Special daily rates tax table |
| NAT | 2173-6.2004 | HECS weekly tax table |
| NAT | 2185-6.2004 | HECS fortnightly tax table |
| NAT | 2186-6.2004 | HECS monthly tax table |
| NAT | 2335-06.2004 | Statement of formulas for calculating HECS component |
| NAT | 2446-6.2004 | Statement of formulas for calculating withholding amounts for Members of the Defence Force |
| NAT | 3305-06.2004 | Statement of formulas for calculating SFSS component |
| NAT | 3306-6.2004 | SFSS weekly tax table |
| NAT | 3307-6.2004 | SFSS fortnightly tax table |
| NAT | 3308-6.2004 | SFSS monthly tax table |
| NAT | 3479-6.2004 | Quarterly tax table incorporating Medicare levy with and without leave loading |
| NAT | 3539-6.2004 | Coefficients for calculating weekly withholding amounts incorporating SFSS component and HECS component |
|---|---|---|
| NAT | 4466-6.2004 | Special tax table for aged pensioners and low income aged persons (Seniors Australians) |
<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><tbody><tr style="height:1pt"><td colspan="3" style="width:179.5pt; border:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:14.4pt; margin-left:14.4pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Where tax-free threshold NOT claimed in </span><span style="font-family:'Times New Roman', serif; font-weight:bold; font-style:italic">Tax file number declaration</span></p><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Scale 1</span></p></td><td colspan="3" style="width:183.75pt; border:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Where payee is eligible to receive leave loading and has claimed tax-free threshold</span></p><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Scale 2</span></p></td><td colspan="3" style="width:183.75pt; border:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Foreign residents</span></p><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold"></span></p><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold"></span></p><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Scale 3</span></p></td><td colspan="2" style="width:130.65pt; border:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Where tax file number not provided by payee</span></p><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold"></span></p><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Scale 4</span></p></td></tr><tr style="height:1pt"><td colspan="2" style="width:125.88pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Weekly earnings</span></p><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">(x) less than</span></p></td><td style="width:53.62pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold"></span></p></td><td colspan="2" style="width:130.12pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Weekly earnings</span></p><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">(x) less than</span></p></td><td style="width:53.62pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold"></span></p></td><td colspan="2" style="width:125.62pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Weekly earnings</span></p><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">(x) less than</span></p></td><td style="width:58.12pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold"></span></p></td><td style="width:89.62pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold"></span></p></td><td style="width:41.02pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold"></span></p></td></tr><tr style="height:1pt"><td style="width:76.38pt; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">$</span></p></td><td style="width:49.5pt; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">a</span></p></td><td style="width:53.62pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">b</span></p></td><td style="width:76.12pt; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">$</span></p></td><td style="width:54pt; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">a</span></p></td><td style="width:53.62pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">B</span></p></td><td style="width:80.62pt; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">$</span></p></td><td style="width:45pt; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">a</span></p></td><td style="width:58.12pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">b</span></p></td><td style="width:89.62pt; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Earnings</span></p></td><td style="width:41.02pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Tax rate</span></p></td></tr><tr style="height:1pt"><td style="width:76.38pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">98</span></p></td><td style="width:49.5pt; border-top:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.1850</span></p></td><td style="width:53.62pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.1850</span></p></td><td style="width:76.12pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">110</span></p></td><td style="width:54pt; border-top:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">—-</span></p></td><td style="width:53.62pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">—-</span></p></td><td style="width:80.62pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">415</span></p></td><td style="width:45pt; border-top:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.2900</span></p></td><td style="width:58.12pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.2900</span></p></td><td style="width:89.62pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Resident</span></p></td><td style="width:41.02pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td style="width:76.38pt; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">894</span></p></td><td style="width:49.5pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.3150</span></p></td><td style="width:53.62pt; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">12.9350</span></p></td><td style="width:76.12pt; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">301</span></p></td><td style="width:54pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.1725</span></p></td><td style="width:53.62pt; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">19.0281</span></p></td><td style="width:80.62pt; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1211</span></p></td><td style="width:45pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.3000</span></p></td><td style="width:58.12pt; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">4.4438</span></p></td><td style="width:89.62pt; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">$1 & over</span></p></td><td style="width:41.02pt; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.4850</span></p></td></tr><tr style="height:1pt"><td style="width:76.38pt; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1221</span></p></td><td style="width:49.5pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.4350</span></p></td><td style="width:53.62pt; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">120.2427</span></p></td><td style="width:76.12pt; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">325</span></p></td><td style="width:54pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.3756</span></p></td><td style="width:53.62pt; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">80.2002</span></p></td><td style="width:80.62pt; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1538</span></p></td><td style="width:45pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.4200</span></p></td><td style="width:58.12pt; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">149.8285</span></p></td><td style="width:89.62pt; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:41.02pt; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td style="width:76.38pt; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1221 & over</span></p></td><td style="width:49.5pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.4850</span></p></td><td style="width:53.62pt; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">181.3004</span></p></td><td style="width:76.12pt; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">409</span></p></td><td style="width:54pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.1878</span></p></td><td style="width:53.62pt; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">19.0497</span></p></td><td style="width:80.62pt; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1538 & over</span></p></td><td style="width:45pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.4700</span></p></td><td style="width:58.12pt; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">226.7515</span></p></td><td style="width:89.62pt; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:41.02pt; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td style="width:76.38pt; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:49.5pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:53.62pt; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:76.12pt; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1205</span></p></td><td style="width:54pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.3150</span></p></td><td style="width:53.62pt; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">71.1038</span></p></td><td style="width:80.62pt; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:45pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:58.12pt; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:89.62pt; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Foreign resident</span></p></td><td style="width:41.02pt; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td style="width:76.38pt; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:49.5pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:53.62pt; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:76.12pt; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1532</span></p></td><td style="width:54pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.4350</span></p></td><td style="width:53.62pt; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">215.7500</span></p></td><td style="width:80.62pt; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:45pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:58.12pt; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:89.62pt; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">$1 & over</span></p></td><td style="width:41.02pt; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.4700</span></p></td></tr><tr style="height:1pt"><td style="width:76.38pt; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:49.5pt; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:53.62pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:76.12pt; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1532 & over</span></p></td><td style="width:54pt; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.4850</span></p></td><td style="width:53.62pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">292.3654</span></p></td><td style="width:80.62pt; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:45pt; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:58.12pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:89.62pt; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:41.02pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr></tbody></table>
<table cellspacing="0" cellpadding="0" style="margin-right:auto; margin-left:auto; border:0.75pt solid #000000; border-collapse:collapse"><tbody><tr style="height:1pt"><td colspan="3" style="width:186.4pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:7.2pt; margin-left:7.2pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Where payee claimed FULL</span><span style="font-family:'Times New Roman', serif; font-weight:bold; letter-spacing:0.05pt"> </span><span style="font-family:'Times New Roman', serif; font-weight:bold">exemption from Medicare levy in</span><span style="font-family:'Times New Roman', serif; font-weight:bold; letter-spacing:0.05pt"> </span><span style="font-family:'Times New Roman', serif; font-weight:bold; font-style:italic">Medicare levy variation declaration</span><span style="font-family:'Times New Roman', serif; font-weight:bold; font-style:italic; letter-spacing:-2.3pt"></span></p><p class="TableParagraph" style="margin-right:7.2pt; margin-left:7.2pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Scale 5</span></p></td><td colspan="3" style="width:176pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:7.2pt; margin-left:7.2pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Where payee claimed HALF</span><span style="font-family:'Times New Roman', serif; font-weight:bold; letter-spacing:0.05pt"> </span><span style="font-family:'Times New Roman', serif; font-weight:bold">exemption from Medicare levy in</span><span style="font-family:'Times New Roman', serif; font-weight:bold; letter-spacing:0.05pt"> </span><span style="font-family:'Times New Roman', serif; font-weight:bold; font-style:italic">Medicare levy variation declaration</span><span style="font-family:'Times New Roman', serif; font-weight:bold; font-style:italic; letter-spacing:-2.3pt"></span></p><p class="TableParagraph" style="margin-right:7.2pt; margin-left:7.2pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Scale 6</span></p></td><td colspan="3" style="width:169.85pt; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:7.2pt; margin-left:7.2pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Where payee not eligible to</span><span style="font-family:'Times New Roman', serif; font-weight:bold; letter-spacing:0.05pt"> </span><span style="font-family:'Times New Roman', serif; font-weight:bold">receive leave loading and has</span><span style="font-family:'Times New Roman', serif; font-weight:bold; letter-spacing:-2.25pt"> </span><span style="font-family:'Times New Roman', serif; font-weight:bold">claimed tax-free threshold</span><span style="font-family:'Times New Roman', serif; font-weight:bold; letter-spacing:0.05pt"></span></p><p class="TableParagraph" style="margin-right:7.2pt; margin-left:7.2pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Scale 7</span></p></td></tr><tr style="height:1pt"><td colspan="2" style="width:108.92pt; border-top:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Weekly</span><span style="font-family:'Times New Roman', serif; font-weight:bold; letter-spacing:-0.45pt"> </span><span style="font-family:'Times New Roman', serif; font-weight:bold">earnings</span></p><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">(x) less than</span></p></td><td style="width:77.47pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold"></span></p></td><td colspan="2" style="width:109.72pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Weekly</span><span style="font-family:'Times New Roman', serif; font-weight:bold; letter-spacing:-0.45pt"> </span><span style="font-family:'Times New Roman', serif; font-weight:bold">earnings</span></p><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">(x) less than</span></p></td><td style="width:66.28pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold"></span></p></td><td colspan="2" style="width:106.12pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Weekly</span><span style="font-family:'Times New Roman', serif; font-weight:bold; letter-spacing:-0.5pt"> </span><span style="font-family:'Times New Roman', serif; font-weight:bold">earnings</span></p><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">(x) less than</span></p></td><td style="width:63.72pt; border-top:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold"></span></p></td></tr><tr style="height:1pt"><td style="width:66.32pt; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">$</span></p></td><td style="width:42.6pt; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">a</span></p></td><td style="width:77.47pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">b</span></p></td><td style="width:73.78pt; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">$</span></p></td><td style="width:35.95pt; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">a</span></p></td><td style="width:66.28pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">b</span></p></td><td style="width:71.97pt; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">$</span></p></td><td style="width:34.15pt; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">a</span></p></td><td style="width:63.72pt; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">b</span></p></td></tr><tr style="height:1pt"><td style="width:66.32pt; border-top:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">110</span></p></td><td style="width:42.6pt; border-top:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">—-</span></p></td><td style="width:77.47pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">—-</span></p></td><td style="width:73.78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">110</span></p></td><td style="width:35.95pt; border-top:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">-—</span></p></td><td style="width:66.28pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">—-</span></p></td><td style="width:71.97pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">112</span></p></td><td style="width:34.15pt; border-top:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">—-</span></p></td><td style="width:63.72pt; border-top:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">—-</span></p></td></tr><tr style="height:1pt"><td style="width:66.32pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">409</span></p></td><td style="width:42.6pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.1725</span></p></td><td style="width:77.47pt; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">19.0281</span></p></td><td style="width:73.78pt; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">409</span></p></td><td style="width:35.95pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.1725</span></p></td><td style="width:66.28pt; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">19.0281</span></p></td><td style="width:71.97pt; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">305</span></p></td><td style="width:34.15pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.1700</span></p></td><td style="width:63.72pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">19.0400</span></p></td></tr><tr style="height:1pt"><td style="width:66.32pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1205</span></p></td><td style="width:42.6pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.3000</span></p></td><td style="width:77.47pt; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">71.2050</span></p></td><td style="width:73.78pt; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">509</span></p></td><td style="width:35.95pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.3000</span></p></td><td style="width:66.28pt; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">71.2050</span></p></td><td style="width:71.97pt; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">330</span></p></td><td style="width:34.15pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.3700</span></p></td><td style="width:63.72pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">80.2015</span></p></td></tr><tr style="height:1pt"><td style="width:66.32pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1532</span></p></td><td style="width:42.6pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.4200</span></p></td><td style="width:77.47pt; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">215.8512</span></p></td><td style="width:73.78pt; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">551</span></p></td><td style="width:35.95pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.4000</span></p></td><td style="width:66.28pt; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">122.1935</span></p></td><td style="width:71.97pt; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">415</span></p></td><td style="width:34.15pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.1850</span></p></td><td style="width:63.72pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">19.0413</span></p></td></tr><tr style="height:1pt"><td style="width:66.32pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1532</span><span style="font-family:'Times New Roman', serif; letter-spacing:-0.1pt"> </span><span style="font-family:'Times New Roman', serif">&</span><span style="font-family:'Times New Roman', serif; letter-spacing:-0.05pt"> </span><span style="font-family:'Times New Roman', serif">over</span></p></td><td style="width:42.6pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.4700</span></p></td><td style="width:77.47pt; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">292.4665</span></p></td><td style="width:73.78pt; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1205</span></p></td><td style="width:35.95pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.3075</span></p></td><td style="width:66.28pt; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">71.2064</span></p></td><td style="width:71.97pt; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1211</span></p></td><td style="width:34.15pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.3150</span></p></td><td style="width:63.72pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">73.0413</span></p></td></tr><tr style="height:1pt"><td style="width:66.32pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:42.6pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:77.47pt; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:73.78pt; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1532</span></p></td><td style="width:35.95pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.4275</span></p></td><td style="width:66.28pt; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">215.8525</span></p></td><td style="width:71.97pt; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1538</span></p></td><td style="width:34.15pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.4350</span></p></td><td style="width:63.72pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">218.4259</span></p></td></tr><tr style="height:1pt"><td style="width:66.32pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:42.6pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:77.47pt; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:73.78pt; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1532</span><span style="font-family:'Times New Roman', serif; letter-spacing:-0.1pt"> </span><span style="font-family:'Times New Roman', serif">&</span><span style="font-family:'Times New Roman', serif; letter-spacing:-0.05pt"> </span><span style="font-family:'Times New Roman', serif">over</span></p></td><td style="width:35.95pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.4775</span></p></td><td style="width:66.28pt; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">292.4679</span></p></td><td style="width:71.97pt; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">1538</span><span style="font-family:'Times New Roman', serif; letter-spacing:-0.1pt"> </span><span style="font-family:'Times New Roman', serif">&</span><span style="font-family:'Times New Roman', serif; letter-spacing:-0.05pt"> </span><span style="font-family:'Times New Roman', serif">over</span></p></td><td style="width:34.15pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.4850</span></p></td><td style="width:63.72pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">295.3489</span></p></td></tr></tbody></table>
Notes:
1. If you have 27 fortnightly, or 53 weekly pays in a financial year see page 2 for information on withholding additional amounts from payee earnings.
2. For Scale 4 no coefficents are necessary. To calculate withholding apply tax rate to earnings, ignoring any cents.
3. Scales 1, 2, 3, 5, 6 and 7 may be applied only where payees have provided their tax file number.
4. Family tax benefit and tax offsets for dependants and zones may be allowed only where Scales 2, 5, 6 or 7 are applied.
5. Scales 1, 2, 4, 6 and 7 incorporate the Medicare Levy.
6. For Scale 2 no Medicare levy is payable by a person whose taxable income for the year is $15,902 ($301 per week) or less.
7. Where the taxable income exceeds $15,902 but is less than $17,191 ($325 per week), the levy is shaded in at the rate of 20% of the excess over $15,902. Where a person’s taxable income is $17,191 ($325 per week) or more, Medicare is levied at the rate of 1.50% of total taxable income.
8. The Medicare levy is also shaded in for Scales 6 and 7. The Medicare levy parameters for Scales 2, 6 and 7 are as follows:
<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><tbody><tr style="height:1pt"><td rowspan="2" style="width:198.25pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:36.95pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold"></span></p></td><td colspan="2" style="width:149.6pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Scale 2</span></p></td><td colspan="2" style="width:149.6pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Scale 6</span></p></td><td colspan="2" style="width:149.6pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Scale 7</span></p></td></tr><tr style="height:1pt"><td style="width:36.95pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold"></span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">OLD</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">NEW</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">OLD</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">NEW</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">OLD</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">NEW</span></p></td></tr><tr style="height:1pt"><td style="width:198.25pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Weekly earnings threshold</span></p></td><td style="width:36.95pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">294</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">301</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">497</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">509</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">298</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">305</span></p></td></tr><tr style="height:1pt"><td style="width:198.25pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Weekly earnings shade-in threshold</span></p></td><td style="width:36.95pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">318</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">325</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">538</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">551</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">322</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">330</span></p></td></tr><tr style="height:1pt"><td style="width:198.25pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Medicare levy family threshold</span></p></td><td style="width:36.95pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">25885</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">26514</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">25885</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">26514</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">26205</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">26834</span></p></td></tr><tr style="height:1pt"><td style="width:198.25pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Weekly family threshold divisor</span></p></td><td style="width:36.95pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">52</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">52</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">52</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">52</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">52</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">52</span></p></td></tr><tr style="height:1pt"><td style="width:198.25pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Additional child</span></p></td><td style="width:36.95pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2406</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2464</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2406</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2464</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2406</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2464</span></p></td></tr><tr style="height:1pt"><td style="width:198.25pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Shading out point multiplier</span></p></td><td style="width:36.95pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.2000</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.2000</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.1000</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.1000</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.2000</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.2000</span></p></td></tr><tr style="height:1pt"><td style="width:198.25pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Shading out point divisor</span></p></td><td style="width:36.95pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.1850</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.1850</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.0925</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.0925</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.1850</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.1850</span></p></td></tr><tr style="height:1pt"><td style="width:198.25pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Weekly levy adjustment factor</span></p></td><td style="width:36.95pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">294.1400</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">301.2000</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">497.7900</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">509.8800</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">298.6300</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">305.8100</span></p></td></tr><tr style="height:1pt"><td style="width:198.25pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Medicare levy</span></p></td><td style="width:36.95pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.0150</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.0150</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.0075</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.0075</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.0150</span></p></td><td style="width:74.8pt; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:right; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">0.0150</span></p></td></tr></tbody></table>
Statements of formulas for other classes of payees are also available. These include:
PAYG withholding – statement of formulas for calculating HELP component (NAT 2335)
PAYG withholding – statement of formulas for calculating SFSS component (NAT 3305)
PAYG withholding – coefficients for calculating withholding amounts incorporating SFSS component and HECS or HELP component (NAT 3539)
PAYG withholding – special tax table for individuals seasonally employed in the horticultural industry, including statement of formulas (NAT 1013)
PAYG withholding – special tax table for individuals employed in the shearing industry, including statement of formulas (NAT 1014)
PAYG withholding – special tax table for actors, variety artists and other entertainers (NAT 1023)
PAYG withholding – special tax table for daily rate, including Medicare levy (NAT 1024), and
PAYG withholding – special tax table for Senior Australians (NAT 4466).
View image in the official source See page 10 for other tax tables and publications available and how you can access them.
The formulas comprise linear equations of the form y = ax – b, where y is the weekly withholding amount expressed in dollars, and x is the number of whole dollars in the weekly earnings plus 99 cents. The values of the coefficients a and b 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) are shown on page 1.
Please note that the formulas relate only to the calculation of withholding amounts before any family tax benefit (FTB), tax offset for dependants, Medicare adjustments, etc, are allowed. Instructions on the treatment of FTB, tax offsets and Medicare levy adjustments are shown on pages 3 and 4.
General information on withholding amounts, allowances, eligible termination payments and unused annual leave and long service leave payments on termination are found on pages 9 and 10.
Sample data for verifying that the software program is calculating the correct withholding amounts and Medicare levy adjustments are shown on pages 5 to 8.
Withholding amounts calculated as a result of applying the above formulas should be rounded to the nearest dollar. Values terminating in exactly 50 cents are rounded to the next higher
dollar. This rounding should be done directly (that is, a preliminary rounding to the nearest cent should not be made).
Use these rounding rules across all scales, except Scale 4 (where tax file number not provided by payee). For Scale 4, cents are ignored when withholding amounts are calculated.
View image in the official source Withholding amounts calculated using these formulas, where earnings exceed $3,200 fortnightly, $6,933.33 monthly or $20,800 quarterly, may vary slightly to those calculated using the method set out in the footnote to the appropriate PAYG withholding tax table.
When there are 53 pay periods in a financial year
Weekly payers may in some years pay their payees 53 times instead of the usual 52. As this schedule is based on 52 pays, the extra pay may result in insufficient amounts being withheld. Payers are asked to tell their payees when this occurs. Those payees who are concerned about a shortfall, may request their payer to withhold the additional amounts shown in the table below:
| Weekly earnings | Additional withholding |
|---|---|
| $ | $ |
| 420 to 1,199 | 1 |
| 1,200 to 1,524 | 4 |
| 1,525 and over | 5 |
Fortnightly payers may in some years pay their payees 27 times instead of the usual 26. As this schedule is based on 26 pays, the extra pay may result in insufficient amounts being withheld. Payers are asked to tell their payees when this occurs. Those payees who are concerned about a shortfall, may request their payer to withhold the additional amounts shown in the table below:
| Fortnightly earnings | Additional withholding |
|---|---|
| $ | $ |
| 840 to 2,399 | 5 |
| 2,400 to 3,049 | 16 |
| 3,050 and over | 21 |
The method of determining the weekly earnings (x) for the purpose of applying the formulas is as follows:
Example:
| Weekly income | $367.59 |
|---|---|
| Add allowance subject to withholding | $9.50 |
| Ignore cents | $377.00 |
| Add 99 cents | $0.99 |
| Weekly earnings | $377.99 |
First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings as follows:
Where paid fortnightly, divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by 2. Ignore any cents in the result and then add 99 cents.
Where paid monthly, obtain the sum of the monthly earnings and the amount of any allowance subject to withholding (if the result is an amount ending in 33 cents, add 1 cent), multiply this amount by 3 and then divide by 13. Ignore any cents in the result and then add 99 cents.
Where paid 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.
Fortnightly, monthly or quarterly withholding amounts can now be calculated as follows:
Fortnightly withholding amounts
Fortnightly withholding amounts are calculated by determining the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for FTB or tax offsets, then multiplying the result by 2. (See page 3 for FTB and tax offsets).
Monthly withholding amounts
Monthly withholding amounts are calculated by determining the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for FTB or tax offsets, then multiplying that amount by 13, dividing the product by 3 and rounding that result to the nearest dollar.
Quarterly withholding amounts
Quarterly withholding amounts are calculated by determining the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for FTB or tax offsets, then multiplying the result by 13.
The withholding amount calculated using Scales 2, 5, 6 or 7 of the formulas is reduced as follows:
Weekly
1.9% of the total amount claimed at the FTB and tax offsets questions on the Withholding declaration (questions 8, 9 and 10 respectively), rounded to the nearest dollar.
Fortnightly
3.8% of the amount claimed at the FTB and tax offsets questions on the Withholding declaration, rounded to the nearest dollar.
Monthly
8.3% of the amount claimed at the FTB and tax offsets questions on the Withholding declaration, rounded to the nearest dollar.
Quarterly
25% of the amount claimed at the FTB and tax offsets questions on the Withholding declaration, rounded to the nearest dollar.
A Medicare levy adjustment is NOT to be allowed where withholding amounts have been calculated using Scales 1, 3, 4 or 5. The amount obtained using Scales 2, 6 or 7, after allowing for any FTB or tax offsets, is reduced by any amount of Medicare levy adjustment applicable.
A payee who has lodged both a completed Withholding declaration and a Medicare levy variation declaration, and who has weekly earnings of:
$301 or more where Scale 2 is applied
$509 or more where Scale 6 is applied, or
$305 or more where Scale 7 is applied,
is entitled to a Medicare levy adjustment if the payee answered:
Yes to question 10 on the Medicare levy variation declaration, and
Yes to question 9, and/or question 12 on the Medicare levy variation declaration.
To calculate the Medicare levy adjustment, your software program will need to be able to distinguish those payees who have answered Yes to question 9 and No to question 12 of the Medicare levy variation declaration from those payees who have answered Yes to question 12. Where payees have answered Yes to question 12, the software must be able to store the number of dependants shown against this question on the declaration.
For payees with weekly earnings of:
$325 or more where Scale 2 is applied
$551 or more where Scale 6 is applied, or
$330 or more where Scale 7 is applied,
you will need to calculate the weekly family threshold and shading out point, before calculating the weekly levy adjustment.
View image in the official source Values used in the calculations below may be regarded as variables.
Scale 2 or Scale 6 applied
Where a payee has answered Yes to question 9 and No to question 12 on the Medicare levy variation declaration:
WFT = $509.88 (26514 ÷ 52 rounded to the nearest cent).
Where a payee has answered Yes to question 12 on the Medicare levy variation declaration, you need to:
(a) multiply the number of children shown at question 12 by 2464 and add the result to 26514
(b) divide the result of (a) by 52, and
(c) round the result of (b) to the nearest cent.
Example: If the payee has shown 4 dependent children against question 12:
WFT = ((2464 × 4) + 26514) ÷ 52
= 699.4231
or $699.42 (rounded to the nearest cent)
Scale 7 applied
Where a payee has answered Yes to question 9 and No to question 12 on the Medicare levy variation declaration:
WFT = $516.04 (i.e. 26834 ÷ 52 rounded to the nearest cent).
Where a payee has answered Yes to question 12 on the Medicare levy variation declaration, you need to:
(a) multiply the number of children shown at question 12 by 2464 and add the result to 26834
(b) divide the result of (a) by 52 and
(c) round the result of (b) to the nearest cent.
Example: If the payee has shown 2 dependent children against question 12,
WFT = ((2464 × 2) + 26834) ÷ 52
= 610.8077
or $610.81 (rounded to the nearest cent)
The shading out point relative to a payee’s weekly family threshold is calculated as follows:
Multiply WFT by 0.2 and divide the result by 0.1850. Ignore any cents in the result.
Example: Payee has shown 6 dependent children against question 12 and Scale 2 is applied.
WFT = ((2464 × 6) + 26514) ÷ 52
= 794.1923
or $794.19 (rounded to the nearest cent)
SOP = (WFT × 0.2) ÷ 0.1850
= ($794.19 × 0.2) ÷ 0.1850
= 858.5838
or $858 (ignoring cents)
Scale 2 applied
Where weekly earnings are $301 or more but less than SOP, the weekly levy adjustment is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (see Calculation of weekly earnings on page 2), in the following formulas:
(1) If x is less than $325,
WLA = (x – 301.20) × 0.2
(2) If x is $325 or more but less than WFT,
WLA = x × 0.0150
(3) If x is equal to or greater than WFT and less than SOP,
WLA \= (WFT × 0.0150) – ((x – WFT) × 0.1850)
Scale 6 applied
Where weekly earnings are $509 or more but less than SOP, the weekly levy adjustment is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (see Calculation of weekly earnings on page 2), in the following formulas:
(1) If x is less than $551,
WLA = (x – 509.88) × 0.1
(2) If x is $551 or more but less than WFT,
WLA = x × 0.0075
(3) If x is equal to or greater than WFT and less than SOP,
WLA \= (WFT × 0.0075) – ((x – WFT) × 0.0925)
Scale 7 applied
Where weekly earnings are $305 or more but less than SOP, the weekly levy adjustment is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (see Calculation of weekly earnings on page 2), in the following formulas:
(1) If x is less than $330,
(1) WLA = (x – 305.81) × 0.2
(2) If x is $330 or more but less than WFT,
WLA = x × 0.0150
(3) If x is equal to or greater than WFT and less than SOP,
WLA = (WFT × 0.0150) – ((x – WFT) × 0.1850)
In each case WLA should be rounded to the nearest dollar. Values terminating in exactly 50 cents should be rounded to the next higher dollar.
Examples:
1. Payee’s weekly earnings are $315.33 and Scale 2 is applied.
x \= 315.99
As x is less than $325, WLA is calculated using formula (1):
WLA = (315.99 – 301.20) × 0.2
= 2.958 or $3.00 (rounded to the nearest dollar).
2. Payee’s weekly earnings are $556.47 and the number of children claimed at question 12 is 2. Scale 6 is applied.
x = 556.99
WFT = ((2464 × 2) + 26514) ÷ 52
= 604.6538 or $604.65 (rounded to the nearest cent)
As x is greater than $551 and less than WFT, WLA is calculated using formula (2):
WLA = 556.99 × 0.0075
= 4.1774 or $4.00 (rounded to the nearest dollar).
3. Payee’s weekly earnings are $711.33 and the number of children claimed at question 12 is 4. Scale 7 is applied.
x = 711.99
WFT = ((2464 × 4) + 26834) ÷ 52
= 705.5769 or $705.58 (rounded to the nearest cent).
SOP = (705.58 × 0.2) ÷ 0.1850
= 762.7892 or $762 (ignoring cents).
As x is greater than WFT and less than SOP, WLA is calculated using formula (3):
WLA = (705.58 × 0.0150) – ((711.99 – 705.58) × 0.1850)
= 9.3979 or $9.00 (rounded to the nearest dollar).
Multiply rounded weekly levy adjustment by 2.
Example: Payee’s fortnightly earnings are $1132.42 and number of children claimed at question 12 is 1. Scale 2 is applied.
Equivalent weekly earnings = $1132.42 ÷ 2
= $566.21
x = 566.99
WFT = ((2464 × 1) + 26514) ÷ 52
= 557.2692 or $557.27 (rounded to the nearest cent).
SOP = (557.27 × 0.2) ÷ 0.1850
= 602.4541 or $602 (ignoring cents).
As x is greater than WFT and less than SOP, formula (3) is used:
WLA = (557.27 × 0.0150) – ((566.99 – 557.27) × 0.1850)
= 6.5609 or $7.00 (rounded to the nearest dollar).
The fortnightly levy adjustment is therefore $14.00 ($7.00 x 2).
Multiply rounded weekly levy adjustment by 13 and divide the result by 3. The result should be rounded to the nearest dollar.
Example: Payee’s monthly earnings are $1495.33 and has a spouse but no children. Scale 2 is applied.
Equivalent weekly earnings = (1495.33 + 0.01) × 3 ÷ 13
= $345.08
x = 345.99
WFT = $509.88
As x is greater than $325 and less than WFT, formula (2) applies:
WLA = 345.99 × 0.0150 = 5.1899 or $5.00 (rounded to the nearest dollar).
The monthly adjustment is therefore $22.00 ($5.00 × 13 ÷ 3, rounded to the nearest dollar).
Multiply rounded weekly levy adjustment by 13.
General examples
1. Payee’s weekly earnings are $758.25. Payee has completed a Tax file number declaration claiming the tax-free threshold. The payee has also furnished a Medicare levy variation declaration with 5 children shown at question 12. Scale 2 is applied.
x = 758.99
Weekly withholding amount (y)
= (a × x) – b
= (0.3150 × 758.99) – 71.1038
= 167.9781 or $168.00 (rounded to nearest dollar)
Levy adjustment: Weekly earnings are greater than WFT ($746.81) and less than the SOP ($807) appropriate to payee with 5 children. Formula (3) applies.
= (746.81 × 0.0150) – ((758.99 – 746.81) × 0.1850)
= 11.2022 – 2.2533
= 8.9489 or $9.00 (rounded to nearest dollar)
Net weekly withholding amount
$168.00 – $9.00 = $159.00
2. Payee’s fortnightly earnings are $830.40. Payee resides in Zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims FTB, zone and dependant tax offsets at the family tax benefit and tax offsets questions of $1645. The payee has also lodged a Medicare levy variation declaration claiming a FULL exemption from the Medicare levy. Scale 5 is applied.
Convert to weekly equivalent
= (830.40 ÷ 2)
= 415.20 or $415 (ignore cents) x = 415.99
Weekly withholding amount (y)
= (a × x) – b
= (0.3000 × 415.99) – 71.2050
= 53.592 or $54.00 (rounded to nearest dollar)
Fortnightly withholding amount
$54.00 × 2 = $108.00
FTB/tax offsets claimed at the FTB and tax offsets questions on the Withholding declaration
= 3.8% of $1645
= 62.5100 or $63.00 (rounded to nearest dollar)
Net fortnightly withholding amount
$108.00 – $63.00 = $45.00
3. Payee’s monthly earnings are $3033.33. Payee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total dependant tax offset of $1365 at the tax offsets question on the Withholding declaration. The payee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the payee’s earnings exceeds the Medicare levy shading out point of $609 appropriate to a payee with one child. The payee is not eligible to receive a leave loading, therefore Scale 7 is applied.
Convert to weekly equivalent
= ($3033.33 + 0.01) × 3 ÷ 13
= 700.0015 or $700 (ignore cents)
x = 700.99
Weekly withholding amount (y)
= (a × x) – b
= (0.3150 × 700.99) – 73.0413
= 147.7706 or $148.00 (rounded to nearest dollar)
Monthly withholding amount
= 148.00 × 13 ÷ 3 = 641.3333 or $641.00 (rounded to nearest dollar)
Dependant tax offset claimed
= 8.3% of $1365
= 113.295 or $113.00 (rounded to nearest dollar)
Net monthly withholding amount
$641.00 – $113.00 = $528.00
View image in the official source Software programs written in accordance with this schedule should be tested for accuracy against the sample data provided on the following pages and used only where they produce the exact amounts shown in the tables. When the prescribed rates of withholding are varied, the above formulas will change.
If you develop your own payroll software package, this schedule will assist in calculating the amounts to be withheld from payments made to payees on a weekly, fortnightly, monthly or quarterly basis. Payments include:
salary, wages, allowances and leave loading paid to employees
director’s fees
salary and allowances paid to office holders (including Members of Parliament, statutory office holders, defence force members and police officers)
payments to labour hire workers
payments to religious practitioners
Commonwealth education or training payments, and
compensation, sickness or accident pay that is 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).
This schedule also includes such payments made to payees who are foreign residents. For more information see Foreign residents on this page.
Some payees (shearers, fruit and vegetable harvesters, performing artists and those engaged on a daily basis) may be subject to a different rate of withholding. There are also special arrangements for the withholding rate for payments under voluntary agreements.
The amount to be withheld from payments made to payees is primarily determined by the answers given by the payee on a Tax file number declaration. A Tax file number declaration applies to payments made after the declaration is provided to the payer. A later declaration provided by a payee overrides an earlier declaration.
If a payee does not give the payer a Tax file number declaration within 14 days of commencing a payer/payee relationship, the payer must fill in a Tax file number declaration with all available details of the payee and send it to the Tax Office.
Any Employment declarations and/or Annuity and superannuation pension declarations that were valid at 30 June 2000 will continue to be valid under PAYG.
If a payment is made to a payee and the payee has not:
quoted their TFN
claimed an exemption from quoting, or
advised that they have applied for a TFN or have made an enquiry with the Tax Office
use scale 4 where the amount to withhold is 48.5% for residents and 47% for foreign residents, ignoring any cents.
If a payee states at question 1 of the Tax file number declaration that they have lodged a Tax File Number application or enquiry with the Tax Office, the payee has 28 days to give the payer their TFN. At the end of this time, if the payee has not provided their TFN, unless the Tax Office advises not to, the payer must withhold 48.5% (residents) or 47% (foreign residents) from the total amount of all payments made to the payee, ignoring any cents.
View image in the official source Do not allow any FTB, tax offsets or Medicare levy adjustment. Do not add amounts for HECS, HELP or SFSS.
A valid Tax file number declaration (or Employment declaration or Annuity and superannuation pension declaration) must be in place before a payee can authorise the payer to vary their rate of withholding by providing a Withholding declaration.
A payee may use the Withholding declaration to advise their entitlement to the family tax benefit (FTB) or a tax offset, which they choose to claim through a reduced rate of withholding. Withholding declarations can also be used by payees to advise of changes to their situation since providing a valid Tax file number declaration, which may affect the amount to be withheld from their payments.
Changes which may affect the payee’s withholding rate include:
becoming or ceasing to be an Australian resident for tax purposes
claiming or discontinuing a claim for the tax-free threshold
advising a HECS or HELP debt, or Financial Supplement debt, or changes to them
entitlement to a Senior Australians tax offset, and
upward variation to increase the rate or amount to be withheld.
A Withholding declaration takes effect from the first payment the payer makes after the payee has provided the declaration. A later declaration provided by a payee overrides an earlier declaration.
Medicare levy adjustment
To claim the Medicare levy adjustment available to some low income earners with dependants, a payee must lodge a Medicare levy variation declaration along with their Tax file number declaration.
View image in the official source For instructions on how to calculate the Medicare levy adjustment, see page 3 of this schedule.
Some payees may be liable for an increased rate of Medicare levy or the Medicare levy surcharge on reportable fringe benefits. These payees can lodge a Medicare levy variation declaration, requiring the payer to increase the amount to be withheld from payments made to them.
Allowances
Generally, allowances are added to normal earnings and the amount to be withheld is calculated on the total amount of earnings and allowances.
View image in the official source Refer to PAYG bulletin no 1 – Taxing of allowances for the 2000/01 and future income years.
Foreign residents
Foreign resident tax rates apply where a payee has answered No to the question ‘Are you an Australian resident for tax purposes?’ on their Tax file number declaration. There are two ways to withhold from earnings for a foreign resident:
If the payee has provided a valid TFN, use Scale 3.
If the payee has not provided a valid TFN, use Scale 4.
Foreign resident payees cannot claim family tax benefit (FTB) or any tax offset. If a foreign resident payee has claimed FTB or any tax offsets on the Tax file number declaration, do not make any adjustment to the amount to be withheld.
Individuals with an accumulated HECS or HELP debt may be required to have additional amounts withheld from payments made to them to cover their anticipated compulsory HECS or HELP repayment. A payee with a HECS or HELP debt will notify the payer of those details on their Tax file number declaration or Withholding declaration.
Use the HELP weekly, fortnightly or monthly tax table to calculate the additional amounts to be withheld for HECS or HELP debts.
Payees who are entitled to a reduction of Medicare levy or do not have to pay the Medicare levy because of low family income, will not have to make a compulsory HECS or HELP repayment for that year. The exemption from making a compulsory HECS or HELP repayment may be claimed on the Medicare levy variation declaration.
View image in the official source On 1 January 2005 HECS was replaced by a new suite of loans known as HELP. HECS debts will continue to exist until 1 June 2006. From that date all HECS debts will be known as accumulated HELP debts.
Individuals with an accumulated Financial Supplement debt may be required to have additional amounts withheld from payments made to them to cover their anticipated compulsory SFSS repayment. A payee with a Financial Supplement debt will notify the payer of those details on their Tax file number declaration or Withholding declaration. Use the SFSS weekly, fortnightly or monthly tax table to calculate the additional amounts to be withheld.
Payees who continue working
For withholding purposes, holiday pay (including any leave loading) and long service leave payments must be included as part of normal earnings except when they are paid on termination of employment. Payment for leave loading is subject to withholding if it exceeds the current threshold of $320. Only that part of the payment which exceeds this threshold should be subject to withholding, unless the payee asks the payer to withhold from the full amount.
View image in the official source Refer to PAYG withholding – calculation sheet – Index No 6209 – holiday and long service leave payments for continuing employment.
Payees who cease working
Lump sum payments made when a payee ceases working are subject to a different rate of withholding. If a payee has unused annual leave, leave loading or long service leave, and they are resigning, see PAYG withholding – unused leave payments on termination of employment tax table (NAT 3351).
If they are leaving for other reasons the payments made may be eligible termination payments. Refer to PAYG withholding – eligible termination payment tax table (NAT 3349).
Do not withhold any amount for HECS, HELP or SFSS debts from lump sum termination payments.
PAYG withholding tax tables
Weekly tax table incorporating Medicare levy with and without leave loading (NAT 1005)
Fortnightly tax table incorporating Medicare levy with and without leave loading (NAT 1006)
Monthly tax table incorporating Medicare levy with and without leave loading (NAT 1007)
Quarterly tax table incorporating Medicare levy with and without leave loading (NAT 3479)
Weekly tax table with no and half Medicare levy including Medicare levy adjustment (NAT 1008)
Medicare levy adjustment – weekly tax table (NAT 1010)
Medicare levy adjustment – fortnightly tax table (NAT 1011)
Medicare levy adjustment – monthly tax table (NAT 1012)
Special tax table for individuals seasonally employed in the horticultural industry, including statement of formulas (NAT 1013)
Special tax table for individuals employed in the shearing industry, including statement of formulas (NAT 1014)
Special tax table for actors, variety artists and other entertainers (NAT 1023)
Special daily rates tax table, incorporating Medicare levy including statement of formulas (NAT 1024)
HELP – weekly tax table (NAT 2173)
HELP – fortnightly tax table (NAT 2185)
HELP – monthly tax table (NAT 2186)
Statement of formulas for calculating HELP component (NAT 2335)
SFSS – weekly tax table (NAT 3306)
SFSS – fortnightly tax table (NAT 3307)
SFSS – monthly tax table (NAT 3308)
Statement of formulas for calculating SFSS component (NAT 3305)
Coefficients for calculating withholding amounts incorporating SFSS component and HECS or HELP component (NAT 3539)
Return to work payments tax table (NAT 3347)
Back payments including lump sum payments in arrears tax table (NAT 3348)
Eligible termination payments tax table (NAT 3349)
Superannuation pensions and annuities tax table (NAT 3350)
Unused leave payments on termination of employment tax table (NAT 3351)
Payments made under voluntary agreements tax table (NAT 3352)
Special tax table for Senior Australians (NAT 4466)
Special tax table for payments to individuals performing work or services in the JPDA – Timor Sea (NAT 7288)
Bonuses and similar payments tax table (NAT 7905)
Commission payments tax table (NAT 10146)
View image in the official source Foreign resident tax tables are no longer produced.
Information on withholding for foreign residents is contained in the normal weekly, fortnightly and monthly tax tables.
Tax file number declaration (NAT 3092)
Tax file number application or enquiry for an individual (NAT 1432)
Withholding declaration (NAT 3093)
Withholding declaration – upwards variation (NAT 5367)
Withholding declaration – short version for senior Australians (NAT 5072)
Medicare levy variation declaration (NAT 0929)
A voluntary agreement for PAYG withholding (NAT 2772)
PAYG Bulletin No. 1 – taxing of allowances (NAT 3252)
How to submit your PAYG withholding annual report electronically (NAT 3367)
PAYG withholding – calculation sheet – Index No 6209 – holiday and long service leave payments for continuing employment
Use this table if you make the following payments to payees on a weekly basis:
salary, wages, allowances and leave loading paid to employees
director’s fees
salary and allowances paid to office holders (including Members of Parliament, statutory office holders, defence force members and police officers)
payments to labour hire workers
payments to religious practitioners
Commonwealth education or training payments, and
compensation, sickness or accident pay that is 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).
Also use this table for payments made to payees who are foreign residents. See page 2 for more information.
Some payees (shearers, fruit and vegetable harvesters, performing artists and those engaged on a daily basis) may be subject to a different rate of withholding. There are also special arrangements for the withholding rate for payments under voluntary agreements.
Withholding amounts shown in this table can be expressed in a mathematical form. If you have developed your own payroll software package you will need to use the PAYG statement of formulas for calculating amounts to be withheld (NAT 1004). A copy of this schedule is available from www.ato.gov.au
Generally, allowances are added to normal earnings and the amount to be withheld is calculated on the total amount of earnings and allowances.
View image in the official source Refer to PAYG bulletin no 1 – Taxing of allowances for the 2000/01 and future income years.
Foreign resident tax rates apply where a payee has answered No to the question ‘Are you an Australian resident for tax purposes?’ on their Tax file number declaration. There are two ways to withhold from earnings for a foreign resident:
If the payee has not given you a valid TFN, you need to withhold 47 cents for each $1 of earnings, ignoring any cents.
If the payee has given you a valid TFN, withhold the amount calculated from Foreign resident tax rates below, rounding any cents to the nearest dollar.
Foreign resident payees cannot claim FTB or any tax offset. If a foreign resident payee has claimed FTB or any tax offsets on the Tax file number declaration, do not make any adjustment to the weekly amount to be withheld.
| Weekly earnings | Weekly rate |
|---|---|
| $0-$415 | 29 cents for each dollar of earnings |
| $416-$1,211 | $120 plus 30 cents for each $1 of earnings over $415 |
| $1,212-$1,538 | $359 plus 42 cents for each $1 of earnings over $1,211 |
| $1,539 and over | $497 plus 47 cents for each $1 of earnings over $1,538 |
HECS, HELP and SFSS debts
Individuals with an accumulated Higher Education Contribution Scheme (HECS), Higher Education Loan Programme (HELP) or Student Financial Supplement Scheme (SFSS) debt may be required to have additional amounts withheld from payments you make to them. A payee with a HECS or HELP debt, or Financial Supplement debt, will notify you of those details on their Tax file number declaration or Withholding declaration.
Use PAYG withholding – HELP weekly tax table (NAT 2173) to calculate additional withholding amounts for HECS or HELP debts. Use PAYG withholding – SFSS weekly tax table (NAT 3306) to calculate additional withholding amounts for Financial Supplement debts.
Do not add amounts for HECS, HELP or SFSS when no tax file number has been provided.
For withholding purposes you must include holiday pay (including any leave loading) and long service leave payments as part of normal earnings except when they are paid on termination of employment. Payment for leave loading is subject to withholding if it exceeds the current threshold of $320. Only that part of the payment which exceeds this threshold should be subject to withholding, unless your payee asks you to withhold from the full amount.
View image in the official source Refer to PAYG withholding – calculation sheet – Index No 6209 – holiday and long service leave payments for continuing employment.
Lump sum payments made when a payee ceases working for you are subject to a different rate of withholding.
If a payee has unused annual leave, leave loading or long service leave, and they are resigning, see PAYG withholding - unused leave payments on termination of employment tax table (NAT 3351).
If they are leaving for other reasons the payments made may be eligible termination payments and you should refer to PAYG withholding – eligible termination payments tax table (NAT 3349).
Do not withhold any amount for HECS, HELP or Financial Supplement debts from lump sum termination payments.
1. Add any allowances and irregular payments that are to be included in this week’s pay to the normal weekly earnings, ignoring any cents.
2. Find the payee’s total weekly earnings in column 1.
3. Use the appropriate column to find the correct amount to be withheld. If the payee is:
claiming the tax-free threshold and is entitled to a leave loading, use column 2
claiming the tax-free threshold and is not entitled to a leave loading, use column 3, or
not claiming the tax-free threshold, whether or not entitled to a leave loading, use column 4.
4. Payees may anticipate their end-of-year entitlement to the FTB and/or a tax offset as a reduced rate of withholding by providing a Withholding declaration. Use the Ready reckoner for family tax benefit and tax offsets shown below to convert the payee’s estimate of their full-year entitlement into a weekly value. Then subtract this value from the withholding amount found in step 3.
5. If the payee is entitled to make an adjustment for the Medicare levy, subtract the value of the adjustment, determined from the PAYG withholding – Medicare levy adjustment weekly tax table (NAT 1010) from the amount found in step 4.
If the payee has advised you of a HECS, HELP or Financial Supplement debt, add the amount
determined from the PAYG withholding – HELP weekly tax table (NAT 2173) or PAYG withholding – SFSS weekly tax table (NAT 3306) to the amount you calculated in step 5.
View image in the official source If you use column 4, or foreign resident tax rates, or no TFN has been provided, do not allow any FTB, tax offsets or Medicare levy adjustment.
| ExampleA payee has weekly earnings of $563.60.To work out the correct amount to withhold, use column 1 and find $563.If the payee is: claiming the tax-free threshold and is entitled to a leave loading, use column 2 to find the correct amount to withhold – $107. claiming the tax-free threshold and is not entitled to a leave loading, use column 3 to find the correct amount to withhold – $105. not claiming the tax-free threshold, whether or not entitled to a leave loading, use column 4 to find the correct amount to withhold – $165. |
|---|
| Taxable income range$ | Tax rate% |
|---|---|
| 0 to 6,000 | 0 |
| 6,001 to 21,600 | 17 |
| 21,601 to 63,000 | 30 |
| 63,001 to 80,000 | 42 |
| Greater than 80,000 | 47 |
PAYG withholding publications
All PAYG withholding tax tables and other PAYG publications can be accessed quickly and easily from www.ato.gov.au
Copies of weekly and fortnightly tax tables are available from most newsagents. Newsagents also hold copies of the Tax file number declaration and the Withholding declaration.
To claim the Medicare levy adjustment available to some low income earners with dependants, a payee must lodge a Medicare levy variation declaration along with their Tax file number declaration.
View image in the official source For instructions on how to work out the Medicare levy adjustment, use the PAYG withholding – Medicare levy adjustment monthly tax table (NAT 1012).
Some payees may be liable for an increased rate of Medicare levy or the Medicare levy surcharge on reportable fringe benefits. These payees can lodge a Medicare levy variation declaration, requiring you to increase the amount to be withheld from payments you make to them.
To obtain a full exemption from the Medicare levy, the payee must have completed Section A of the Medicare levy variation declaration and answered Yes to both question 5, ‘Do you qualify for a Medicare levy exemption?’, and question 6, ‘Do you want to claim a full exemption from the Medicare levy?’.
The half Medicare levy rates apply where the payee has completed Section A of the Medicare levy variation declaration and has answered Yes to question 7, ‘Do you want to claim a half levy exemption from the Medicare levy?’.
To claim the Medicare levy adjustment available to some low income earners with dependants, a payee must lodge a Medicare levy variation declaration along with their Tax file number declaration. A payee may be entitled to a Medicare levy adjustment if their weekly earnings are $509 or more and they have answered Yes to questions 7, 10 and 12 on the Medicare levy variation declaration. For instructions on working out the Medicare levy adjustment (half-levy), refer to page 7 of this table.
Individuals with an accumulated Higher Education Contribution Scheme (HECS), Higher Education Loan Programme (HELP) or Student Financial Supplement Scheme (SFSS) debt may be required to have additional amounts withheld from payments you make to them. A payee with a HECS or HELP debt, or Financial Supplement debt will notify you of those details on their Tax file number declaration or Withholding declaration.
Use the HELP tax tables to calculate additional withholding amounts for HECS or HELP debts. Use the SFSS tax tables to calculate additional withholding amounts for Financial Supplement debts.
Full exemption from the Medicare levy
The payee has weekly earnings of $518.40. Round the earnings down to the nearest dollar. Find $518 in column 1 and read off the corresponding amount to be withheld of $84.00 from column 2.
If the payee claims FTB or a tax offset of $500 on the Withholding declaration, find this amount in the Ready reckoner for family tax benefit and tax offsets. Read off the corresponding value of FTB or tax offset of $10.00. Subtract this from $84.00 and the result of $74.00 needs to be withheld.
Half Medicare levy exemption
The payee has weekly earnings of $430.90. Round the earnings down to the nearest dollar. Find $430 in column 1 and read off the corresponding amount to be withheld of $58.00 from column 3.
If the payee claims FTB or a tax offset of $1,000 on the Withholding declaration, find this amount in the Ready reckoner for family tax benefit and tax offsets. Read off the corresponding value of FTB or tax offset of $19.00. Subtract this from $58.00 and the result of $39.00 needs to be withheld.
All PAYG withholding tax tables and other PAYG publications can be accessed quickly and easily from www.ato.gov.au
Copies of weekly and fortnightly tax tables are available from most newsagents. Newsagents also hold copies of the Tax file number declaration and the Withholding declaration.
Round the weekly earnings down to the nearest dollar. Find the payee’s weekly earnings, or the closest lower amount, in the ‘Weekly earnings’ column of the table, and read off the corresponding amount of Medicare levy adjustment from the ‘Spouse only OR 1-5 children’ column at the bottom of page 2.
| ExampleThe payee has weekly earnings of $318.70 and is claiming 4 dependent children on the Medicare levy variation declaration.Find $318 in the ‘Weekly earnings’ column and read off the corresponding Medicare levy adjustment of $4.00 from the ‘Spouse only OR 1-5 children’ column. |
|---|
1. Weekly earnings less than $747.
Round the weekly earnings down to the nearest dollar. Find the payee’s earnings in the ‘Weekly earnings’ column and read off the corresponding amount of Medicare levy adjustment from the appropriate 5 children column.
Note: Where weekly earnings are less than $747 and 5 or more dependent children are claimed, the maximum Medicare levy adjustment that can be claimed is the amount equal to the amount of Medicare levy actually included in the amount to be withheld on the payee’s weekly earnings.
| ExampleThe payee has weekly earnings of $410.65 and is claiming 6 dependent children. Find $410 in the ‘Weekly earnings’ column and read off the corresponding Medicare levy adjustment of $6.00 from the ‘Spouse only OR 1-5 children’ column. |
|---|
Round the weekly earnings down to the nearest dollar and add 99 cents. Take 1.5% of the payee’s weekly earnings and round to the nearest dollar.
| ExampleThe payee has weekly earnings of $756.45 and is claiming 7 dependent children. Take 1.5% of $756.99 (weekly earnings of $756, ignoring any cents, plus 99 cents). The amount of the Medicare levy adjustment is $11.00, rounded to the nearest dollar. |
|---|
Take 1.5% of the relevant column B amount and round the result to the nearest cent. Reduce this amount by 18.5% of the difference between the weekly earnings (in whole dollars plus 99 cents) and the column B amount. Round the result to the nearest dollar.
| ExampleThe payee has weekly earnings of $890.48 and is claiming 8 dependent children. Take 1.5% of the column B amount for 8 children of $888.96, which equals $13.33. Reduce this amount by 18.5% of $2.03 (that is, $890.99 less $888.96), which equals $0.38. The resulting Medicare levy adjustment is $13.00 (that is, $13.33 less $0.38), rounded to the nearest dollar. |
|---|
PAYG withholding publications
All PAYG withholding tax tables and other PAYG publications can be accessed quickly and easily from www.ato.gov.au
Copies of weekly and fortnightly tax tables are available from most newsagents. Newsagents also hold copies of the Tax file number declaration and the Withholding declaration.
Take 1.5% of the payee’s fortnightly earnings (expressed as the next higher whole dollar amount) and round to the nearest dollar.
| ExampleThe payee has fortnightly earnings of $1,563.90 and is claiming 7 dependent children. Take 1.5% of $1,564 (the next higher whole dollar amount). The amount of the Medicare levy adjustment is $23.00, rounded to the nearest dollar. |
|---|
Take 1.5% of the relevant column B amount and round the result to the nearest cent. Reduce this amount by 18.5% of the difference between the fortnightly earnings (expressed as the next higher whole dollar amount) and the column B amount. Round the result to the nearest dollar.
| ExampleThe payee has fortnightly earnings of $1,802.92 and is claiming 8 dependent children. Take 1.5% of the column B amount for 8 children of $1,777.92, which equals $26.67. Reduce this amount by 18.5% of $25.08 (that is, $1,803 less $1,777.92), which equals $4.64. The resulting Medicare levy adjustment is $22.00 (that is, $26.67 less $4.64), rounded to the nearest dollar. |
|---|
Take 1.5% of the payee’s monthly earnings (expressed as the next higher whole dollar that is a multiple of $4) and round to the nearest dollar.
| ExampleThe payee has monthly earnings of $3,281.60 and is claiming 7 dependent children. Take 1.5% of $3,284 (that is, $3,281.60 expressed as the next higher whole dollar that is a multiple of $4). The amount of the Medicare levy adjustment is $49.00, rounded to the nearest dollar. |
|---|
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This instrument is the Taxation Administration Act Withholding Schedules 2005 (2004 Budget Changes).
This instrument commences on 1 July 2005.
(1) Withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 of the Taxation Administration Act 1953.
(2) The withholding schedules in this instrument are made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under Chapter 5A of the Higher Education Act 1988.
Each of Schedules 1-B to 22-B, listed in the table below, has effect:
| Schedule number | NAT number | Title |
|---|---|---|
| 1-B | 1004B-5.2005 | Statement of formulas for calculating amounts to be withheld |
| 2-B | 1005B-5.2005 | Weekly tax table incorporating Medicare levy with and without leave loading |
| 3-B | 1006B-5.2005 | Fortnightly tax table incorporating Medicare levy with and without leave loading |
| 4-B | 1007B-5.2005 | Monthly tax table incorporating Medicare levy with and without leave loading |
| 5-B | 1008B-5.2005 | Weekly tax table with no and half Medicare levy including Medicare levy adjustment |
| 6-B | 1010B-5.2005 | Medicare levy adjustment weekly tax table |
| 7-B | 1011B-5.2005 | Medicare levy adjustment fortnightly tax table |
| 8-B | 1012B-5.2005 | Medicare levy adjustment monthly tax table |
| 9-B | 1023B-5.2005 | Special tax tables for actors, variety artists and other entertainers |
| 10-B | 1024B-5.2005 | Special daily rates tax table incorporating Medicare levy, including Statement of formulas |
| 11-B | 2173B-5.2005 | Higher Education Loan Programme (HELP) weekly tax table (including statement of formulas) |
| 12-B | 2185B-5.2005 | Higher Education Loan Programme (HELP) fortnightly tax table (including statement of formulas) |
| 13-B | 2186B-5.2005 | Higher Education Loan Programme (HELP) Monthly tax table (including statement of formulas) |
| 14-B | 2335B-5.2005 | Statement of formulas for calculating Higher Education Loan Programme (HELP) component |
| 15-B | 2446B-5.2005 | Statement of formulas for calculating withholding amounts for Members of the Defence Force |
| 16-B | 3305B-5.2005 | Statement of Formulas for calculating Student Financial Supplement Scheme (SFSS) component |
| 17-B | 3306B-5.2005 | Student Financial Supplement Scheme (SFSS) weekly tax table including statement of formulas |
| 18-B | 3307B-5.2005 | Student Financial Supplement Scheme (SFSS) fortnightly tax table including statement of formulas |
| 19-B | 3308B-5.2005 | Student Financial Supplement Scheme (SFSS) monthly tax table including statement of formulas |
| 20-B | 3479B-5.2005 | Quarterly tax table incorporating Medicare levy with and without leave loading |
| 21-B | 3539B-5.2005 | Coefficients for calculating weekly withholding amounts incorporating Student Financial Supplement Scheme (SFSS) component and Higher Education Contribution Scheme (HECS) or Higher Education Loan Programme (HELP) component |
|---|---|---|
| 22-B | 4466B-5.2005 | Special tax table for aged pensioners and low income aged persons (Senior Australians) |
The withholding schedules listed below, notified in the Commonwealth of Australia Special Gazette number S232 on 28 June 2004, are revoked:
Pay as you go (PAYG) withholding Tax Tables
| NAT | 1004-06.2004 | Statement of formulas for calculating amounts to be withheld |
|---|---|---|
| NAT | 1005-5.2004 | Weekly tax table incorporating Medicare levy with and without leave loading |
| NAT | 1006-5.2004 | Fortnightly tax table incorporating Medicare levy with and without leave loading |
| NAT | 1007-5.2004 | Monthly tax table incorporating Medicare levy with and without leave loading |
| NAT | 1008-6.2004 | Weekly tax table with no and half Medicare levy including Medicare levy adjustment |
| NAT | 1010-6.2004 | Medicare levy adjustment weekly tax table |
| NAT | 1011-6.2004 | Medicare levy adjustment fortnightly tax table |
| NAT | 1012-6.2004 | Medicare levy adjustment monthly tax table |
| NAT | 1023-6.2004 | Special tax tables for actors, variety artists and other entertainers |
| NAT | 1024-6.2004 | Special daily rates tax table |
| NAT | 2173-6.2004 | HECS weekly tax table |
| NAT | 2185-6.2004 | HECS fortnightly tax table |
| NAT | 2186-6.2004 | HECS monthly tax table |
| NAT | 2335-06.2004 | Statement of formulas for calculating HECS component |
| NAT | 2446-6.2004 | Statement of formulas for calculating withholding amounts for Members of the Defence Force |
| NAT | 3305-06.2004 | Statement of formulas for calculating SFSS component |
| NAT | 3306-6.2004 | SFSS weekly tax table |
| NAT | 3307-6.2004 | SFSS fortnightly tax table |
| NAT | 3308-6.2004 | SFSS monthly tax table |
| NAT | 3479-6.2004 | Quarterly tax table incorporating Medicare levy with and without leave loading |
| NAT | 3539-6.2004 | Coefficients for calculating weekly withholding amounts incorporating SFSS component and HECS component |
|---|---|---|
| NAT | 4466-6.2004 | Special tax table for aged pensioners and low income aged persons (Seniors Australians) |
<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><tbody><tr style="height:1pt"><td colspan="3" style="width:179.5pt; border:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:14.4pt; margin-left:14.4pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Where tax-free threshold NOT claimed in </span><span style="font-family:'Times New Roman', serif; font-weight:bold; font-style:italic">Tax file number declaration</span></p><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Scale 1</span></p></td><td colspan="3" style="width:183.75pt; border:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Where payee is eligible to receive leave loading and has claimed tax-free threshold</span></p><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Scale 2</span></p></td><td colspan="3" style="width:183.75pt; border:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Foreign residents</span></p><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold"></span></p><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold"></span></p><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Scale 3</span></p></td><td colspan="2" style="width:130.65pt; border:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Where tax file number not provided by payee</span></p><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold"></span></p><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Scale 4</span></p></td></tr><tr style="height:1pt"><td colspan="2" style="width:125.88pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Weekly earnings</span></p><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">(x) less than</span></p></td><td style="width:53.62pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold"></span></p></td><td colspan="2" style="width:130.12pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Weekly earnings</span></p><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">(x) less than</span></p></td><td style="width:53.62pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold"></span></p></td><td colspan="2" style="width:125.62pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Weekly earnings</span></p><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; text-align:left; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">(x) less than</span></p></td><td style="width:58.12pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold"></span></p></td><td style="width:89.62pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold"></span></p></td><td style="width:41.02pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold"></span></p></td></tr><tr style="height:1pt"><td style="width:76.38pt; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">$</span></p></td><td style="width:49.5pt; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">a</span></p></td><td style="width:53.62pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">b</span></p></td><td style="width:76.12pt; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-top:2.15pt; padding-bottom:2.15pt; vertical-align:top"><p class="TableParagraph" style="margin-right:2.15pt; margin-left:2.15pt; line-height:normal; font-size:10pt"><span style="font-family:'Times Ne
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