Taxation Administration Withholding Schedules 2023
Sch 2– Tax table for individuals employed in the horticultural or shearing industry
Start here
Get a plain-English read of Sch 2
Turn the raw legal text into a practical explanation grounded in Taxation Administration Withholding Schedules 2023.
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 lookup tool to quickly work out the amount to withhold (XLSX 33KB)
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 (PDF 510KB) (NAT 1013) 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 lookup tool (XLSX 33KB).
-
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.
| ExampleAn employee has earnings of $231.50.To work out the correct amount to withhold, ignore cents, input $231 into the Withholding lookup tool (XLSX 33KB).If the employee is:■ a resident employee and has given you a TFN, use column 2 to find the correct amount to withhold ($30)■ a resident employee and has not given you a TFN, use column 3 to find the correct amount to withhold ($108)■ a foreign employee and has given you a TFN, use column 4 to find the correct amount to withhold ($75)■ a foreign employee and has not given you a TFN, use column 5 to find the correct amount to withhold ($103). |
|---|