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Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.
Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
The Taxation Administration (Withholding Schedules) Instrument 2024 is the annual rulebook setting the formulas, coefficients and tables employers and payers must use to calculate PAYG withholding for the 2024–25 year. It applies to anyone who pays wages, contractors or taxable benefits in Australia and to affected payees (employees, retirees, working holiday makers, etc.).
Accurate withholding prevents unexpected tax bills or overpayments and underpins payroll software and employer compliance across varied payment types and taxpayer circumstances.
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Direct links to the current provisions in Taxation Administration (Withholding Schedules) Instrument 2024.
1 Name
2 Commencement
3 Authority
4 Definitions
5 Repeals
6 Schedules
7 Guide to Schedules
8 Guide to other relevant documents and links
Schedule 1 – Statement of formulas for calculating amounts to be withheld
Schedule 2 – Tax table for individuals employed in the horticultural or shearing industry
Schedule 3 – Tax table for actors, variety artists and other entertainers
Schedule 4 – Tax table for return to work payments
Schedule 5 – Tax table for back payments, commissions, bonuses and similar payments
Schedule 6 – Tax table for annuities
Schedule 7 – Tax table for unused leave payments on termination of employment
Schedule 8 – Statement of formulas for calculating study and training support loans components
Schedule 9 – Tax table for seniors and pensioners
Schedule 10 – Tax table for payments made under voluntary agreements
Schedule 11 – Tax table for employment termination payments
Schedule 12 – Tax table for superannuation lump sums
Schedule 13 – Tax table for superannuation income streams
Schedule 14 - Tax table for additional amounts to withhold as a result of an agreement to increase withholding
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
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Taxation Administration (Withholding Schedules) Instrument 2024
I, Emma Rosenzweig, Deputy Commissioner of Taxation, make the following instrument.
Dated 30 May 2024
Emma Rosenzweig
Deputy Commissioner of Taxation
Contents
1 Name
2 Commencement
3 Authority
4 Definitions
5 Repeals
6 Schedules
7 Guide to Schedules
8 Guide to other relevant documents and links
Schedule 1 – Statement of formulas for calculating amounts to be withheld
Schedule 2 – Tax table for individuals employed in the horticultural or shearing industry
Schedule 3 – Tax table for actors, variety artists and other entertainers
Schedule 4 – Tax table for return to work payments
Schedule 5 – Tax table for back payments, commissions, bonuses and similar payments
Schedule 6 – Tax table for annuities
Schedule 7 – Tax table for unused leave payments on termination of employment
Schedule 8 – Statement of formulas for calculating study and training support loans components
Schedule 9 – Tax table for seniors and pensioners
Schedule 10 – Tax table for payments made under voluntary agreements
Schedule 11 – Tax table for employment termination payments
Schedule 12 – Tax table for superannuation lump sums
Schedule 13 – Tax table for superannuation income streams
Schedule 14 - Tax table for additional amounts to withhold as a result of an agreement to increase withholding
Schedule 15 – Tax table for working holiday makers
This instrument is the Taxation Administration (Withholding Schedules) Instrument 2024.
(1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.
(2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.
This instrument is made under section 15-25 in Schedule 1 to the TAA.
In this instrument:
ATO means the Australian Taxation Office.
Quick code means an alphanumeric code beginning with ‘QC’ that can be used to navigate to a specific page on the ATO website, by typing the code into the website search bar.
Note: The ATO website is www.ato.gov.au. This instrument contains quick code references to help people to navigate to specific pages on that website.
TAA means the Taxation Administration Act 1953.
(1) The whole of the Taxation Administration Withholding Schedules 2023 is repealed.
(2) The whole of the Taxation Administration Act 1953 - Pay as you go withholding - Tax table for additional amounts to withhold as a result of an agreement to increase withholding is repealed.
The Schedules to this instrument contain withholding schedules that specify the amounts, formulas and procedures to be used for working out the amount to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D in Schedule 1 to the TAA. Each item in a Schedule has effect according to its terms.
The Schedules to this instrument deal with the matters specified in the following table and can be found on the ATO website using the corresponding quick code.
| Number | Quick code | Title |
|---|---|---|
| 1 | QC102416 | Schedule 1—Statement of formulas for calculating amounts to be withheld |
| 2 | QC102417 | Schedule 2—Tax table for individuals employed in the horticultural or shearing industry |
| 3 | QC102418 | Schedule 3—Tax table for actors, variety artists and other entertainers |
| 4 | QC102419 | Schedule 4—Tax table for return to work payments |
| 5 | QC102438 | Schedule 5—Tax table for back payments, commissions, bonuses and similar payments |
| 6 | QC102420 | Schedule 6—Tax table for annuities |
| 7 | QC102421 | Schedule 7—Tax table for unused leave payments on termination of employment |
| 8 | QC102422 | Schedule 8—Statement of formulas for calculating study and training support loans components |
| 9 | QC102423 | Schedule 9—Tax table for seniors and pensioners |
| 10 | QC102424 | Schedule 10—Tax table for payments made under voluntary agreements |
| 11 | QC102425 | Schedule 11—Tax table for employment termination payments |
| 12 | QC102426 | Schedule 12—Tax table for superannuation lump sums |
| 13 | QC102439 | Schedule 13—Tax table for superannuation income streams |
| 14 | QC102427 | Schedule 14—Tax table for additional amounts to withhold as a result of an agreement to increase withholding |
| 15 | QC102428 | Schedule 15—Tax table for working holiday makers |
The Schedules to this instrument refer to other documents or links in italics that are specified in the following table and can be found on the ATO website using the corresponding quick code.
| Quick code | Title |
|---|---|
| QC102413 | Fortnightly tax table |
| QC25766 | Interdependency relationship |
| QC102435 | Medicare levy adjustment weekly tax table |
| QC17088 | Medicare levy variation declaration |
| QC26159 | PAYG payment summary – employment termination payment |
| QC22557 | PAYG payment summary – foreign employment |
| QC21978 | PAYG payment summary – individual non-business |
| QC19550 | PAYG payment summary – superannuation income stream |
| QC35966 | PAYG payment summary – superannuation lump sum |
| QC27073 | Payments under a voluntary agreement |
| QC19282 | Request for determination of the deductible amount of UPP of an Australian pension or annuity |
| QC102431 | Study and training support loans fortnightly tax table |
| QC102430 | Study and training support loans monthly tax table |
| QC102429 | Study and training support loans weekly tax table |
| QC16161 | Tax file number declaration |
| QC27134 | Tax file number – application or enquiry for individuals |
| QC16945 | Tax tables |
| QC102434 | Tax table for daily and casual workers |
| QC26218 | Taxation of termination payments |
| QC16223 | Voluntary agreement for PAYG withholding |
| QC102414 | Weekly tax table |
| QC16347 | Withholding declaration |
| QC18292 | Withholding declaration – short version for seniors and pensioners |
| QC51680 | Withholding for allowances |
| QC16601 | Withholding from leave payments for continuing employees |
This schedule applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA.
The amounts, formulas and procedures in this schedule were last updated on 1 July 2024.
If you develop your own payroll or accounting software package, this schedule provides the formulas and coefficients you will need to calculate the amounts to be withheld from payments made on a weekly, fortnightly, monthly or quarterly basis.
Separate scales apply to:
To assist employers who don't have a software package, our website ato.gov.au provides the following tools which are based on the formulas in this schedule:
Payments covered include:
Do not use this schedule for payments made to individuals employed under a working holiday makers visa. You must use Schedule 15 - Tax table for working holiday makers for all payments made to them, including lump sum payments.
Payroll or accounting software written in accordance with the formulas in this schedule should be tested for accuracy against the 'Sample data' section in this schedule.
The results obtained when using the coefficients in this schedule may differ slightly from the sums of the amounts shown in the PAYG tax tables at ato.gov.au/taxtables. The differences result from the rounding of components. Withholding calculated using either method is accepted.
Statements of formulas for other classes of payees are also available. These include:
Where the tax-free threshold is not claimed in Tax file number declaration – Scale 1
| Weekly earnings (x) less than $ | a | b |
|---|---|---|
| 150 | 0.1600 | 0.1600 |
| 371 | 0.2117 | 7.7550 |
| 515 | 0.1890 | -0.6702 |
| 932 | 0.3227 | 68.2367 |
| 2,246 | 0.3200 | 65.7202 |
| 3,303 | 0.3900 | 222.9510 |
| 3,303 & over | 0.4700 | 487.2587 |
Where the employee claimed the tax-free threshold in Tax file number declaration – Scale 2
| Weekly earnings (x) less than $ | a | b |
|---|---|---|
| 361 | – | – |
| 500 | 0.1600 | 57.8462 |
| 625 | 0.2600 | 107.8462 |
| 721 | 0.1800 | 57.8462 |
| 865 | 0.1890 | 64.3365 |
| 1,282 | 0.3227 | 180.0385 |
| 2,596 | 0.3200 | 176.5769 |
| 3,653 | 0.3900 | 358.3077 |
| 3,653 & over | 0.4700 | 650.6154 |
Foreign residents – Scale 3
| Weekly earnings (x) less than $ | a | b |
|---|---|---|
| 2,596 | 0.3000 | 0.3000 |
| 3,653 | 0.3700 | 181.7308 |
| 3,653 & over | 0.4500 | 474.0385 |
Where a tax file number (TFN) was not provided by employee – Scale 4
| Earnings | Tax rate |
|---|---|
| Resident $1 & over | 0.4700 |
| Foreign resident $1 & over | 0.4500 |
Where the employee claimed the FULL exemption from Medicare levy in Medicare levy variation declaration – Scale 5
| Weekly earnings (x) less than $ | a | b |
|---|---|---|
| 361 | – | – |
| 721 | 0.1600 | 57.8462 |
| 865 | 0.1690 | 64.3365 |
| 1,282 | 0.3027 | 180.0385 |
| 2,596 | 0.3000 | 176.5769 |
| 3,653 | 0.3700 | 358.3077 |
| 3,653 & over | 0.4500 | 650.6154 |
Where the employee claimed the HALF exemption from Medicare levy in Medicare levy variation declaration – Scale 6
| Weekly earnings (x) less than $ | a | b |
|---|---|---|
| 361 | – | – |
| 721 | 0.1600 | 57.8462 |
| 843 | 0.1690 | 64.3365 |
| 865 | 0.2190 | 106.4962 |
| 1,053 | 0.3527 | 222.1981 |
| 1,282 | 0.3127 | 180.0385 |
| 2,596 | 0.3100 | 176.5769 |
| 3,653 | 0.3800 | 358.3077 |
| 3,653 & over | 0.4600 | 650.6154 |
Medicare levy parameters
| Parameter | Scale 2 | Scale 6 |
|---|---|---|
| Weekly earnings threshold | 500 | 843 |
| Weekly earnings shade-in threshold | 625 | 1,053 |
| Medicare levy family threshold | 43,846 | 43,846 |
| Weekly family threshold divisor | 52 | 52 |
| Additional child | 4,027 | 4,027 |
| Shading out point multiplier | 0.1000 | 0.0500 |
| Shading out point divisor | 0.0800 | 0.0400 |
| Weekly levy adjustment factor | 500.0000 | 843.1900 |
| Medicare levy | 0.0200 | 0.0100 |
The formulas comprise linear equations of the form y = ax − b, where:
The formulas relate only to the calculation of withholding amounts before any tax offsets and Medicare levy adjustments are allowed. For instructions on the treatment of tax offsets and Medicare levy adjustments, refer to the sections on 'Tax offsets' and 'Medicare levy adjustment' in this schedule.
Sample data to verify that the software program is calculating the correct withholding amounts and Medicare levy adjustments has been provided in this schedule.
Withholding amounts calculated using these formulas may vary slightly to those calculated using the method set out in the footnote to the appropriate PAYG withholding tax table at ato.gov.au/taxtables. This applies if earnings exceed $3,400 weekly or $6,800 fortnightly.
Withholding amounts calculated as a result of applying the above formulas are rounded to the nearest dollar. Values 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.
Use these rounding rules across all scales except scale 4 (where employee does not provide a TFN). For scale 4, cents are ignored when applying the tax rate to earnings and when withholding amounts are calculated.
In
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