Who should use this table?Who should use this table?

Who should use this table?

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.