Taxation Administration Act 1953 - Withholding Schedules 2005 (2004 Budget Changes)
Foreign resident tax ratesForeign resident tax rates
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Get a plain-English read of Foreign resident tax rates
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 1953 - Withholding Schedules 2005 (2004 Budget Changes).
Foreign resident tax rates
| 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.