Taxation Administration Act Withholding Schedules 2017

Schedule 2 - Tax table for individuals employed in the horticultural or shearing industry

This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by sections 12-35 of Schedule 1 to the TAA.

■ Use the Withholding look-up tool to quickly work out the amount to withhold (XLSX, 56KB).

You should use this table if you make payments to individuals in the horticultural industry who:

■ work in any process associated with the production, cultivation or harvest of a horticultural crop

■ perform the process on the grower’s property

■ do not work for the same grower for a continuous period exceeding six months

■ have given you a valid Tax file number declaration and have claimed the tax-free threshold.

Also, use this table if you make payments to individuals in the shearing industry such as shearers, crutchers, wool classers, cooks, shed hands and pressers who:

■ have given you a valid Tax file number declaration (NAT 3092) and have claimed the tax-free threshold

■ do not work for the same employer for a continuous period exceeding six months.

For all other circumstances use the relevant PAYG withholding weekly or fortnightly tax table.

■ You can download a printable version of Tax table for individuals employed in the horticultural or shearing industry (NAT 1013, 518KB) in Portable Document Format (PDF).

If you employ individuals under the Seasonal labour mobility program this tax table does not apply. For these individuals you are required to withhold at 15%.

For more information about the program, refer to:

■ Seasonal Worker Program

If you employ individuals under a working holiday makers visa you must use the Tax table for working holiday makers.

To work out the amount you need to withhold you must

Input your employees total earnings into the [Withholding look-up tool (XLSX, 56KB)](https://www.ato.gov.au/uploadedFiles/Content/MEI/downloads/Schedule-2-horticultural-shearing-industry-tax-table-2017-18.xls).
Use the appropriate column to find the correct amount to withhold

- column 2 if the resident employee has given you a TFN

- column 3 if the resident employee has not given you a TFN

- column 4 if the foreign resident employee has given you a TFN

- column 5 if the foreign resident employee has not given you a TFN.

Resident employees

The standard rate of withholding of 13% applies if an employee has given you a valid TFN and you withhold amounts using the figures shown in column 2 of the Withholding look-up tool (XLSX, 56KB).

If the employee has not given you a valid TFN, you must withhold amounts using the figures shown in column 3 of the Withholding look-up tool (XLSX, 56KB).

If your employee has answered no to the question ‘Are you an Australian resident for tax purposes?’ on their Tax file number declaration, you will need to use the foreign resident tax rates.

■ If they have given you a valid TFN, you must withhold amounts using the figures shown in column 4 of the Withholding look-up tool (XLSX, 56KB).

■ If they have not given you a valid TFN, you must withhold at 45% using the figures in column 5 of the Withholding look-up tool (XLSX, 56KB).

Foreign residents cannot claim tax offsets to reduce withholding. If your foreign resident employee has claimed a tax offset on the Withholding declaration, don’t make any adjustments to the amount you withhold.

Pay period

The rates in this tax table apply irrespective of the pay period.

The withholding amounts shown in this table can be expressed in mathematical form.

If you have developed your own payroll software package, you can use the formulas and coefficients outlined below.

■ y is the amount to be withheld expressed in dollars

■ x is earnings for the pay period, ignoring any cents

■ a is the value of the coefficient as shown in table A.

Table A: Resident or foreign resident rate

The withholding amounts calculated as a result of applying the above formulas should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar. Do this rounding directly – that is, do not make a preliminary rounding to the nearest cent.

Software written in accordance with the formulas in this tax table should be tested for accuracy against the Withholding look-up tool (XLSX, 56KB). The results obtained when using the coefficients in this table may differ slightly from the Withholding look-up tool. The differences result from the rounding of components.

Tax file number declarations

The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one.

If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us.

You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents), if all of the following apply:

If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number – application or enquiry for individuals with us, they have 28 days to provide you with their TFN.

If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to.

Varying your PAYG withholding

If your employee believes that, for their circumstances, the amount you withhold will be too much, they may apply to us for a variation to reduce the amount of withholding.

For more information, refer to Varying your PAYG withholding.

Schedule 3 – Tax table for actors, variety artists and other entertainers

This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-35 of Schedule 1 to the TAA.

■ Use the Withholding look-up tool to quickly work out the amount to withhold (XLSX, 56KB).

You should use this table if you make payments to employees who are actors, variety artists and other entertainers who receive payments for their performances.

Do not use this table if you make payments to employees, or other individuals engaged under a contract, to perform in a promotional activity that is any one of the following:

■ conducted in the presence of an audience

■ intended to be communicated to an audience by print or electronic media

■ for a film or tape

■ for a television or radio broadcast.

For these types of payments the Commissioner has varied the rate of withholding to 20% of the payment.

For more information, refer to Performing artists contracted to perform promotional activity.

■ You can download a printable version of the Tax table for actors, variety artists and other entertainers (PDF, 322KB) (NAT 1023) in Portable Document Format (PDF).

■ For all other relevant employees, refer to PAYG withholding Weekly tax table or Fortnightly tax table.

Do not use this table for payments made to foreign residents engaged as contractors. These payments are subject to foreign resident withholding.

For more information, refer to Foreign resident entertainment, sports, construction and casino gaming activities.

The tax table for actors, variety artists and other entertainers is only applicable to those who have three performances per week and have claimed the tax-free threshold. If the number of performances per week is different, or the employee has not claimed the tax-free threshold, use the formulas to calculate withholding amounts.

To work out the amount you need to withhold using this tax table, you must:

Ignore any cents, input the employee's daily earnings into the [Withholding look-up tool (XLSX, 56KB)](https://www.ato.gov.au/uploadedFiles/Content/MEI/downloads/actors-artists-entertainers-tax-table-2017-18.xlsx) and refer to the corresponding amount to be withheld in column 2.
If the employee has claimed any tax offsets, see Claiming tax offsets to work out the daily value of the amount claimed. Subtract the daily value of the tax offsets from the amount found in step 1.

The withholding amounts shown in this table can be expressed in a mathematical form.

If you have developed your own payroll software package, you can use the formulas and the coefficients outlined in table A and table B.

This section should be read with Statement of formulas for calculating amounts to be withheld.

The formulas comprise linear equations of the form y = ax – b where:

■ x is the weekly earnings rounded down to whole dollars plus 99 cents, and

■ a and b are the values of the coefficient for the formulas as shown in tables A and B.

Table A: Employee has claimed the tax-free threshold

Coefficients where tax-free threshold claimed

| $443 | 0 | 0 | | $520 | 0.1520 | 67.4635 | | $650 | 0.2320 | 109.1077 | | $889 | 0.1680 | 67.4646 | | $1,602 | 0.2782 | 165.4435 | | $2,091 | 0.2760 | 161.9819 | | $4,326 | 0.3120 | 237.2704 | | $4,326 & over | 0.3760 | 514.1935 |

Table B: Employee has not claimed the tax-free threshold

Coefficients where tax-free threshold not claimed

| $83 | 0.1520 | 0.1520 | | $451 | 0.1870 | 2.9035 | | $1,165 | 0.2782 | 44.1189 | | $1,653 | 0.2760 | 41.6024 | | $3,889 | 0.3120 | 101.1408 | | $3,889 & over | 0.3760 | 350.0639 |

To work out withholding amounts using the formulas, you must:

Ignore any cents, multiply the per performance earnings by the number of performances for the week to derive the weekly equivalent. Add 99 cents to the result.
Calculate the weekly amount by applying the relevant coefficients from table A or B above, rounding to the nearest dollar.
Divide this amount by the number of performances for the week to work out the per performance withholding amount. Multiply this amount by the number of performances per day to convert it to the daily earnings equivalent. Round the daily withholding amount to the nearest dollar.

If you pay your employees daily rather than per performance, the amount to withhold (including reductions for tax offsets) should be worked out on a daily basis.

Software written in accordance with the formulas in this table should be tested for accuracy against the Withholding look-up tool (XLSX, 56KB). The results obtained when using the coefficients in this table may differ slightly from the Withholding look-up tool. The differences result from the rounding of components.

The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one.

If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete Tax file number declaration with all available details of the employee and send it to us.

You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents), if all of the following apply:

If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number – application or enquiry for individuals with us, they have 28 days to provide you with their TFN.

If an employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to.

If your employee chooses to claim their entitlement to a tax offset through reduced withholding, they must provide you with a Withholding declaration.

If your employee claims a tax offset, reduce the amount to be withheld from their earnings per performance by the value of the tax offset. The per performance value is the tax offset amount claimed divided by 52, divided by the number of performances per week. Round to the nearest dollar.

Do not allow for any tax offsets if any of the following apply:

■ when no TFN has been provided

■ you are using foreign resident rates

■ the payee has not claimed the tax-free threshold.

An employee may use a Withholding declaration to advise you of a tax offset they choose to claim through reduced withholding from you. For more information, see Claiming tax offsets.

Employees can also use a Withholding declaration to advise you of any changes to their situation that may affect the amount you need to withhold from their payments.

■ advising of a HELP, SSL, TSL or Financial Supplement debt, or changes to them.

When your employee provides you with a Withholding declaration it will take effect from the next payment you make. If you receive an updated declaration from an employee, it will replace the previous one.

An employee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration.

If your employee has answered no to the question ‘Are you an Australian resident for tax purposes?’ on their Tax file number declaration, you will need to use the foreign resident tax rates.

■ if they have not given you a valid TFN, you need to withhold 45% for each $1 of earnings (ignoring any cents).

■ if they have given you a valid TFN, you need to withhold the amount calculated using the foreign resident tax rates, rounding any cents to the nearest dollar.

Foreign resident tax rates

Weekly tax rates

Foreign residents cannot claim tax offsets to reduce withholding. If your foreign resident employee has claimed a tax offset on the Withholding declaration, don’t make any adjustments to the amount you withhold.

Schedule 4 – Tax table for return to work payments

This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953 (TAA). It applies to withholding payments covered by section 12-50 of Schedule 1 to the TAA.

You should use this table if you pay an individual to resume working for, or providing services to, you or any other entity.

We have a calculator to help you work out the correct amount of tax to withhold from payments to most employees. To access the calculator, refer to Tax withheld calculator.

To work out the amount you need to withhold, multiply the amount of the return to work payment by 34.5% (32.5% + 2.0% Medicare levy).

Withholding amounts calculated should be rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar.

Tax file number declarations

The answers your employees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one.

If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details and send it to us.

You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) if all of the following apply:

■ they have not quoted their tax file number (TFN )

■ they have not advised you that they have applied for a TFN or made an enquiry with us.

If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number – application or enquiry for individuals (NAT 1432), they have 28 days to give you their TFN.

If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment made to a resident employee and 45% from any payment made to a foreign resident employee (ignoring any cents) unless we tell you not to.

Schedule 5 – Tax table for back payments, commissions, bonuses and similar payments

Withholding limit

There is a withholding limit of 47% on tax withheld from any additional payments calculated using an annualised method.

Applying this withholding limit may result in withholding not being sufficient to cover some employees' end of year tax liability. In these situations, an employee can ask their employer to increase their withholding for the remainder of the financial year.

This document is a withholding schedule made by the Commissioner of Taxation in accordance with sections 15-25 and 15-30 of Schedule 1 to the Taxation Administration Act 1953. It applies to certain withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 paid as a lump sum.

Use this table if you make a payment of salary or wages which is:

■ a back payment (including lump sum payments in arrears)

■ a commission

■ a bonus or similar payment.

Other payments you should use this tax table for

These payments include back payments of:

■ compensation or sickness or accident payments for an incapacity for work that are not tax exempt

■ Australian Government education or training payments – for example, Austudy or ABSTUDY

■ assessable pensions, benefits and allowances under the Social Security Act 1991 or the Veterans’ Entitlements Act 1986, or similar payments made under a law of a foreign country, state or province.

Back payments (including lump sums in arrears)

A back payment is a payment that was meant to have been made in a prior period. For example:

■ your employee’s wages were underpaid due to an error or oversight

■ an allowance you were due to pay in July was overlooked and you made the payment in December.

A back payment is distinct from a bonus, which is a payment made for recognition of performance including past performance. A bonus (or similar payment) can only be considered a back payment if you paid the bonus later than the time that it should have been paid.

If you normally process payments in a pay period later than when the work is performed, for example, overtime payments paid with a time lag of one pay period, they are not considered back payments. These payments are treated as part of the normal pay cycle when paid and withholding is calculated on total earnings for that period. An overtime payment is only considered a back payment if it was meant to have been made in a prior pay period.

Commissions

Commissions are typically payments made as recognition of performance or service, and may be calculated as a percentage of the proceeds from a particular transaction or series of transactions.

Bonuses and similar payments

A bonus is usually made to an employee in recognition of performance or services, and may be calculated as a percentage of the proceeds from a particular business transaction. These payments may not necessarily be related to a particular period of work.

A payment will be treated as similar to a bonus if it is of a one-off nature that does not relate to work performed in a particular period. Examples include:

■ a once-only payment made to a payee as compensation for a changed work location

■ an amount paid as a sign-on bonus to a payee entering a workplace agreement

■ any lump sum allowance.

Payment of leave loading can also be regarded as a payment similar to a bonus, if it is made as a lump sum and not on a pro rata basis as leave is taken. If you pay leave loading on a pro rata basis, add it to earnings for the period to calculate withholding using the standard tax tables.

The answers your employees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from an employee, it will override the previous one.

If an employee does not give you a valid Tax file number declaration within 14 days of starting an employer/employee relationship, you must complete a Tax file number declaration with all available details of the employee and send it to us.

You must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents), if all of the following apply:

If an employee states at question 1 of the Tax file number declaration they have lodged a Tax file number – application or enquiry for individuals with us, they have 28 days to provide you with their TFN.

If the employee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident employee and 45% from a foreign resident employee (ignoring any cents) unless we tell you not to.

Do not allow for tax offsets or Medicare levy adjustment. Do not withhold any amount for:

Terms we use

Additional payments

Additional payments include back payments (including lump sum payments in arrears), commissions, bonuses and similar payments.

Normal earnings

Normal earnings are gross taxable earnings and include all salary and wage income, taxable allowances, and overtime earnings for the current financial year. This includes any back payments previously made using Method B(i).

At the start of a financial year, an employee’s normal earnings can be based on the last full pay period worked in the previous financial year.

If an employee’s pay fluctuates significantly, you can use an average of gross taxable earnings for the current financial year (or, if applicable, the previous financial year).

If an employee has no current or past normal earnings (for example, the employee is newly employed), you can include expected future earnings in your calculations. This can be based on the employee’s contracted or expected salary for the financial year.

For the purposes of this table, normal earnings do not include employment termination payments or unused leave payments made on termination of employment.

Average total earnings

Average total earnings are the sum of all normal earnings paid in the current financial year, including current pay, plus any current year back payments if Method B(i) is used to calculate withholding. Then divide the total earnings by the number of pay periods to date (including the current pay period).

Pay periods per financial year

Pay periods per financial year refers to a total of 52 pay periods if paid weekly, 26 pay periods if paid fortnightly or 12 pay periods if paid monthly. No adjustments are required for a 53 week / 27 fortnight year.

Withholding limit

If your employee has a Higher Education Loan Program (HELP), Student Start-up Loan (SSL), Trade Support Loan (TSL) or Financial Supplement debt, see HELP, SSL, TSL, SFSS and additional payments.

If you use Method A or Method B(ii), the amount of tax to be withheld from an additional payment is limited to a maximum of 47% of the additional payment. If the withholding amount calculated (including a HELP, SSL, TSL or Financial Supplement component) using Method A or Method B(ii) exceeds 47% of the additional payment being made, then the amount is reduced to be equal to 47% of that payment. The withholding limit applies to the additional payment only and not to normal earnings for the current pay period.

For some employees, the withholding limit may result in their withholding amounts not being sufficient to cover their end-of-year tax liability, as their total earnings for the financial year may exceed the HELP, SSL, TSL or Financial Supplement repayment threshold or attract a higher rate of tax. Under these circumstances, your employee can arrange an upwards variation by entering into an agreement with you to vary the rate or amount of withholding.

For more information about withholding variations, refer to:

■ For employers: Variations

■ For employees: Varying your PAYG withholding.

For more information about HELP, SSL, TSL and Financial Supplement repayment thresholds, see HELP, SSL, TSL and SFSS repayment thresholds and rates.

To work out the amount you need to withhold from an additional payment, you must use either Method A or Method B.

Using Method B is more complex but produces a withholding amount that more closely approximates the actual tax payable.

Calculations made using either method are acceptable to work out the withholding amount. If your calculation using either method results in a negative amount, you treat the result as nil.

Using Method A

Use this method for any additional payments made regardless of the financial year the additional payment applies to. This includes all back payments, commissions, bonuses or similar payments.

This method calculates withholding by apportioning additional payments made in the current pay period over the number of pay periods in a financial year, and applying that average amount to the gross earnings in the current pay period.

If you are paying a commission, bonus or similar payment for a defined period of less than 12 months, you can choose to calculate withholding by using the number of pay periods the payment relates to at step 3. For example, if a commission relates to four weeks and the employee is paid weekly, you divide the commission by four pay periods at step 3, rather than 52 pay periods.

Method A instructions

Using Method B

Use Method B(i) for any back payments applied to specific periods in the current financial year.

Use Method B(ii) for either:

■ back payments that relate to a prior financial year

■ any additional payments (including commissions, bonuses or similar payments) that don’t relate to a single pay period regardless of the financial year the additional payment applies to.

If you are making back payments applying to current and previous financial years, apportion the back payment between those years and then use the applicable method for each component to calculate withholding.

If you are making multiple additional payments:

■ in the current pay period, you first need to calculate withholding on the total of any current financial year back payments (including lump sum in arrears) then calculate the withholding on any other additional payments

■ in the current financial year, that is, you made an additional payment to the employee in a previous pay period, do not recalculate the withholding for the additional payment previously made.

B(i) Back payments applied to specific periods in the current financial year

This method recalculates withholding for each pay period the back payment applies.

Method B(i) instructions

1 See Terms we use for the definition of normal earnings.

B(ii) Additional payments applied over the whole financial year

This method calculates withholding by averaging all additional payments made in the current financial year over the number of pay periods in a financial year, and applying that to the average total earnings to date.

Method B(ii) instructions

2 See Terms we use for the definition of average total earnings.

Commissions, bonuses or similar payments

If a commission, bonus or similar payment relates to work your employee performed for more than one pay period (or for an undefined period), you calculate withholding by applying either Method A or Method B(ii).

Do not use this tax table for payments for a single pay period.

If the commission, bonus or similar payment relates to work your employee performed in a single pay period (for example, a week, a fortnight or a month) the amount is added to all their other earnings for the current period. Withholding is then calculated using the standard PAYG withholding tax tables.

HELP, SSL, TSL, SFSS and additional payments

If your employee has advised you they have a Higher Education Loan Program (HELP), Student Start-up Loan (SSL), Trade Support Loan (TSL) or Financial Supplement debt on their Tax file number declaration or Withholding declaration, you must also withhold from the additional payment using the relevant HELP/SSL/TSL or SFSS tax tables.

You calculate the amounts you need to withhold from additional payments for HELP, SSL, TSL and SFSS by using the same method you used to calculate the PAYG withholding amount from the additional payment.

For example, if you calculate the amount to be withheld from the additional payment using Method A, use the same method to calculate the amounts to be withheld for HELP, SSL, TSL and SFSS purposes.

How do you calculate withholding on the additional payment if it is calculated separately to the HELP, SSL, TSL and SFSS components?

If you calculate withholding separately, you need to make sure that the withholding limit in Method A and Method B(ii) applies to the combined total calculated for the additional payment and the HELP, SSL, TSL and SFSS components. For example, at step 9 in Method A you must combine the amounts from the two separate calculations used for step 7 before comparing it to the amount calculated at step 8.

You can use the following schedule that combine PAYG withholding with HELP, SSL, TSL and SFSS instead of repeating the calculation separately for each component:

Statement of formulas for calculating HELP, SSL, TSL and SFSS components

The results obtained when using the coefficients in the above schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables. Either calculation is acceptable.

Copies of all the tax tables are available, refer to Tax tables.

Variations

If your employee has a withholding variation in place for the current financial year, you use one of the following to work out the amount of withholding from additional payments:

■ the varied rate – if the relevant income is specified in the variation notice

■ this tax table – if the relevant income is not specified in the variation notice.

If your employee had a withholding variation in place at the time the additional payment accrued but the withholding variation is no longer in effect when the additional payment is made, it does not apply when working out the amount to withhold.

If you need help to determine whether to use a withholding variation to work out the amount to withhold from an additional payment, phone us on 1300 360 221.

Leave without pay

For the purposes of this table, any periods where your employee has taken leave without pay do not affect the calculations outlined in each of the methods. For example, for Method A and Method B(ii), you are still required at step 3 to apportion all additional payments made by the total number of pay periods in a financial year (that is, 52 weekly pay periods, 26 fortnightly pay periods or 12 monthly pay periods).

Superannuation income streams

To work out the amount you need to withhold from the taxable component of back payments of super income streams (pensions and annuities), including lump sum payments in arrears, use either Method A or B.

You must record back payments on your employee’s payment summary. What payment summary you use depends on whether the back payments relate to a superannuation income stream or previous period of assessable foreign service. Use:

■ PAYG payment summary – individual non-business for all back payments except those for super income streams or if they were related to a previous period of assessable foreign service

■ PAYG payment summary – superannuation income stream for super income stream payments

■ PAYG payment summary – foreign employment for payments related to a previous period of assessable foreign service.

For more information about payment summaries, refer to PAYG payment summaries: forms and guidelines.

Completing the individual non-business payment summary

For payments accrued in the current financial year include the total:

■ gross amount of all payments at ‘Gross payments’

Salary and wage income accrued before the current financial year

For each payment accrued in a prior financial year, but not more than 12 months before the date of payment include the total:

For each payment accrued more than 12 months before the date of payment of less than $1,200, include the total:

Other amounts accrued before the current financial year3

For each payment accrued in a prior financial year of less than $1,200, include the total:

For each payment accrued in a prior financial year of $1,200 or more, include the total:

■ gross amount of the payment at ‘Lump sum E’

Employee letter

You must also provide your employee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year.

Completing the superannuation income stream payment summary

For payments accrued in the current financial year, include:

■ the component amounts at both

– ‘Taxable component’ (both taxed and untaxed elements if applicable)

– ‘Tax-free component’

■ the amount withheld at ‘Total tax withheld’.

For payments accrued prior to the current financial year, include:

■ the component amounts at both

– ‘Lump sum in arrears – taxable component’ (both taxed and untaxed elements if applicable)

– ‘Lump sum in arrears – tax-free component’

■ the amount withheld at ‘Total tax withheld’.

Payee letter

You must also provide your payee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year.

Completing the foreign employment payment summary

For salary and wage payments accrued in the current financial year, include the total:

■ gross amount of all payments at ‘Gross payments’

For each salary and wage payment accrued in a prior financial year, but not more than 12 months before the date of payment, include the total:

For each salary and wage payment accrued more than 12 months before the date of payment of less than $1,200, include the total:

For each salary and wage payment accrued more than 12 months before the date of payment of $1,200 or more, include the total:

■ gross amount of the payment at ‘Lump sum E’

Employee letter

You must also provide your employee with a letter specifying the financial years over which the amount accrued and the gross amount that accrued each financial year.