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Withholding Tax Instruments as made
The instrument makes withholding schedules, specifying the formulas and procedures to be used for working out the amount to be withheld by an entity under the pay as you go (PAYG) system. The instrument contains 11 withholding schedules. Each schedule provides information for calculating the withholding amount, taking into account the particular circumstances presented in the schedule.
Administered by: Treasury
Made 27 May 2015
Registered 28 May 2015
Tabled HR 01 Jun 2015
Tabled Senate 15 Jun 2015
Date of repeal 01 Jul 2015
Repealed by Taxation Administration Act 1953 - Pay as you go withholding - Taxation Administration Act Withholding Schedules 2015

 

Australian Taxation Office

 

Taxation Administration Act 1953

 

Pay as you go withholding

 

Taxation Administration Act Withholding Schedules 2015 – Legislative Instrument

I, Steve Vesperman, Deputy Commissioner of Taxation, make this instrument under section 15-25 of Schedule 1 to the Taxation Administration Act 1953.

Signed on the 27th of May 2015

 

Steve Vesperman

Deputy Commissioner of Taxation

 

Commencement

This instrument commences on 1 July 2015.

Purpose

(1)            Withholding schedules specify the 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 of Schedule 1 to the Taxation Administration Act 1953.

(2)            The withholding schedules in this instrument are made for the purposes of collecting income tax, Medicare levy, Temporary Budget Repair levy and amounts of liabilities to the Commonwealth under the Higher Education Support Act 2003, the Trade Support Loans Act 2014, the Social Security Act 1991 and the Student Assistance Act 1973.

(3)          The withholding schedules in this instrument replace schedules which currently apply. This instrument revokes those schedules.

 

 

Withholding Schedules

                Each of the withholding schedules listed in the following table, has effect from the date of commencement of this instrument:

 

Schedule number

Quick code number

Title

1

44237

Statement of formulas for calculating amounts to be withheld

2

44239

Tax table for individuals employed in the horticultural or shearing industry

3

44245

Tax table for actors, variety artists and other entertainers

5

44263

Tax table for back payments, commissions, bonuses and similar payments

6

44264

Tax table for annuities

7

44909

Tax table for unused leave payments on termination of employment

8

44265

Statement of formulas for calculating Higher Education Loan Program (HELP), Trade Support Loan (TSL) and  Student Financial Supplement Scheme (SFSS) components

9

44266

Tax table for seniors and pensioners

11

44267

Tax table for employment termination payments

12

44268

Tax table for superannuation lump sums

13

44269

Tax table for superannuation income streams

 


Revocation of current withholding schedules

Each of the withholding schedules listed in the following table, is withdrawn:

 

Schedule number

Quick code number

Title

1

39407

Statement of formulas for calculation amounts to be withheld

2

39416

Tax table for individuals employed in the horticultural or shearing industry

3

39417

Tax table for actors, variety artists and other entertainers

5

39428

Tax table for back payments, commissions, bonuses and similar payments

6

39429

Tax table for annuities

7

39430

Tax table for unused leave payments on termination of employment

8

39431

Statement of formulas for calculating Higher Education Loan Program (HELP) and  Student Financial Supplement Scheme (SFSS) components

9

39432

Tax table for seniors and pensioners

11

39434

Tax table for employment termination payments

12

39435

Tax table for superannuation lump sums

13

39436

Tax table for superannuation income streams

 


Schedule 1 – Statement of formulas for calculating amounts to be withheld

 

For payments made on or after 1 July 2015

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 Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA.

Using this schedule

If you develop your own payroll software package, this schedule provides the formulas that you will need to calculate the amounts to be withheld from payments made on a weekly, fortnightly, monthly or quarterly basis.

To assist employers who do not have a payroll software package our website makes available:

       a tax withheld calculator, and

       tax tables

which are based on the formulas in this schedule.

Payments covered include:

       salary, wages, allowances and leave loading paid to employees

       paid parental leave

       directors’ 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

       government pensions

       government education or training payments

       compensation, sickness or accident payments that are 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).

Get it done

You can download a printable version of Statement of formulas for calculating amounts to be withheld (NAT 1004, 594KB) in Portable Document Format (PDF).

Coefficients for calculation of amounts to be withheld (withholding amounts) from weekly payments

Where the tax-free threshold is not claimed in Tax file number declaration – Scale 1

Weekly earnings
 (x) less than
 $

a

b

28

0.1900

0.1900

338

0.2341

1.2687

1,165

0.3500

40.4964

3,088

0.3900

87.1118

3,088 & over

0.4900

395.9580

Where the employee claimed the tax-free threshold in Tax file number declaration – Scale 2

Weekly earnings
 (x) less than
 $

a

b

370

-

-

401

0.1900

70.3077

502

0.2900

110.4923

711

0.2100

70.3077

1,538

0.3500

169.9231

3,461

0.3900

231.4615

3,461 & over

0.4900

577.6154

Foreign residents –Scale 3

Weekly earnings
 (x) less than
 $

a

b

1,538

0.3300

0.3300

3,461

0.3700

61.5385

3,461 & over

0.4700

407.6923

Where a tax file number (TFN) was not provided by employee –Scale 4

Earnings

Tax rate

Resident
 $1 & over

0.4900

Foreign resident
 $1 & over

0.4700

Where the employee claimed the FULL exemption from Medicare levy in Medicare levy variation declaration –Scale 5

Weekly earnings
 (x) less than
 $

a

b

370

-

-

711

0.1900

70.3077

1,538

0.3300

169.9231

3,461

0.3700

231.4615

3,461 & over

0.4700

577.6154

Where the employee claimed the HALF exemption from Medicare levy in Medicare levy variation declaration –Scale 6

Weekly earnings
 (x) less than
 $

a

b

370

-

-

678

0.1900

70.3077

711

0.2400

104.2125

847

0.3800

203.8279

1,538

0.3400

169.9233

3,461

0.3800

231.4617

3,461 & over

0.4800

577.6156

Notes

1.    If you have 27 fortnightly, or 53 weekly pays in a financial year, refer to withholding additional amounts from employee earnings.

2.    Scales 1, 2, 3, 5 and 6 may be applied only where employees have provided their TFN.

3.    For scale 4 no coefficients are necessary. To calculate withholding, apply the tax rate to earnings, ignoring any cents in earnings and in the withholding result.

4.    Scale 1 and 2 apply whether or not the employee is entitled to any leave loading.

5.    Tax offsets may be allowed only where scales 2, 5 or 6 are applied.

6.    All scales include the Temporary Budget Repair Levy.

7.    Scale 1, 2, 4 and 6 incorporate the Medicare levy. Scale 4 incorporates the Medicare levy for residents only.

8.    For scale 2 no Medicare levy is payable by a person whose taxable income for the year is $20,896 ($401 per week) or less. Where the taxable income exceeds $20,896 but is less than $26,120 ($502 per week), the levy is shaded in at the rate of 10% of the excess over $20,896. Where a person’s taxable income is $26,120 ($502 per week) or more, Medicare is levied at the rate of 2% of total taxable income.

9.    The Medicare levy is also shaded in for scale 6. The Medicare levy parameters for scales 2 and 6 are as follows:

Medicare levy parameters

 

Scale 2
 OLD

Scale 2
 NEW

Scale 6
 OLD

Scale 6
 NEW

Weekly earnings threshold

395

401

660

678

Weekly earnings shade-in threshold

493

502

826

847

Medicare levy family threshold

34,367

35,261

34,367

35,261

Weekly family threshold divisor

52

52

52

52

Additional child

3,156

3,238

3,156

3,238

Shading out point multiplier

0.1000

0.1000

0.0500

0.0500

Shading out point divisor

0.0800

0.0800

0.0400

0.0400

Weekly levy adjustment factor

395.0400

401.8500

660.9000

678.1000

Medicare levy

0.0200

0.0200

0.0100

0.0100

About this schedule

Amounts to be withheld from payments made weekly, fortnightly, monthly and quarterly, as set out in the relevant PAYG withholding tax table, can be calculated using the formulas and coefficients contained in this schedule.

Separate formulas apply to:

       employees who have not claimed the tax-free threshold

       foreign residents

       employees claiming a full exemption from Medicare levy

       employees claiming a half exemption from Medicare levy

       employees who have claimed the tax-free threshold.

Find out more

       Tax file number (TFN) declarations

       Withholding declarations

       Allowances

       Holiday pay, long service leave and employment termination payments

       Claiming tax offsets

       Medicare levy adjustment

Using a formula

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

       y is the weekly withholding amount expressed in dollars

       x is the number of whole dollars in the weekly earnings plus 99 cents

       a and b are the values of the coefficients for each set of formulas for each range of weekly earnings (or, in the case of fortnightly, monthly or quarterly earnings, the weekly equivalent of these amounts).

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 Tax offsets and Medicare levy adjustments.

For sample data to verify that the software program is calculating the correct withholding amounts and Medicare levy adjustments, see Withholding amounts and Medicare levy adjustments.

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. This applies if earnings exceed $3,275 weekly or $6,550 fortnightly.

Rounding of withholding amounts

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.

When there are 53 pay periods in a financial year

In some years, you may have 53 pay periods instead of the usual 52. As this schedule is based on 52 pays, the extra pay may result in insufficient amounts being withheld. You should let your employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amount in the table below.

 

Weekly earnings
 $

Additional withholding
 $

725 to 1,524

3

1,525 to 3,449

4

3,450 and over

10

When there are 27 pay periods in a financial year

In some years, you may have 27 pay periods instead of the usual 26. As this schedule is based on 26 pays, the extra pay may result in insufficient amounts being withheld. You should let employees know when this occurs so if they are concerned about a shortfall in tax withheld, they can ask you to withhold the additional amounts in the table below.

Fortnightly earnings
 $

Additional withholding
 $

1,390 to 3,049

12

3,050 to 6,799

17

6,800 and over

42

Working out the weekly earnings

The method of working out the weekly earnings (x) for the purpose of applying the formulas is as follows:

Example

Weekly income                                               $467.59

Add allowance subject to withholding             $ 9.50

Total earnings (ignore cents)                          $477.00

Add 99 cents                                                   $0.99

Weekly earnings                                           $477.99

 

Calculating withholding fortnightly, monthly or quarterly amounts

First calculate the weekly equivalent of fortnightly, monthly or quarterly earnings. If you pay:

       fortnightly – divide the sum of the fortnightly earnings and the amount of any allowances subject to withholding by two. Ignore any cents in the result and then add 99 cents.

       monthly – obtain the sum of the monthly earnings and the amount of any allowances subject to withholding (if the result is an amount ending in 33 cents, add one cent), multiply this amount by three and then divide by 13. Ignore any cents in the result and then add 99 cents.

       quarterly – divide the sum of the quarterly earnings and the amount of any allowances subject to withholding by 13. Ignore any cents in the result and then add 99 cents.

Then calculate fortnightly, monthly or quarterly withholding amounts as follows:

       fortnightly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by two (for more information, refer to Tax offsets).

       monthly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13, divide the product by three and round the result to the nearest dollar.

       quarterly – work out the rounded weekly withholding amount applicable to the weekly equivalent of earnings, before any adjustment for tax offsets. Multiply this amount by 13.

Tax offsets

The withholding amount calculated using scales 2, 5 or 6 of the formulas is reduced as follows:

       weekly – 1.9% of the total amount claimed at the tax offsets questions on the Withholding declaration (NAT 3093), rounded to the nearest dollar

       fortnightly – 3.8% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar

       monthly – 8.3% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar

       quarterly – 25% of the total amount claimed at the tax offsets questions on the Withholding declaration, rounded to the nearest dollar.

Medicare levy adjustment

A Medicare levy adjustment is not allowed where withholding amounts have been calculated using scales 1, 3, 4 or 5. The amount obtained using scales 2 or 6 (after allowing for any tax offsets) is reduced by any amount of Medicare levy adjustment applicable.

When an employee is entitled to an adjustment

An employee who has lodged both a completed Withholding declaration and a Medicare levy variation declaration (NAT 0929), may be entitled to a Medicare levy adjustment if they have weekly earnings of one of the following:

       $401 or more where scale 2 is applied

       $678 or more where scale 6 is applied.

To claim the adjustment, the employee must answer yes to question 10 and yes to question 9, and/or question 12 on the Medicare levy variation declaration.

Calculating the Medicare levy adjustment

To calculate the Medicare levy adjustment, your software package will need to be able to distinguish those employees who have answered yes to question 9 and no to question 12 on the Medicare levy variation declaration.

Where employees have answered yes to question 12, the software must be able to store the number of dependants shown at this question on the declaration.

You will need to calculate the weekly family threshold and shading out point (SOP) before calculating the weekly levy adjustment for employees with weekly earnings of one of the following:

       $502 or more where scale 2 is applied

       $847 or more where scale 6 is applied.

Values used in the calculations may be regarded as variables.

Weekly family threshold (WFT)

Where scale 2 or scale 6 is applied

       Where an employee has answered yes to question 9 and no to question 12 on the Medicare levy variation declaration:    

          WFT = $678.10 (35,261 ÷ 52) (rounded to the nearest cent).

       Where an employee has answered yes to question 12 on the Medicare levy variation declaration, you need to:

a.   multiply the number of children shown at question 12 by 3,238 and add the result to 35,261

b.   divide the result of (a) by 52

c.   round the result of (b) to the nearest cent.

Example

If the employee has shown two dependent children at question 12:

WFT = ([3,238 × 2] + 35,261) ÷ 52

WFT = 802.6346 or $802.63 (rounded to the nearest cent)

 


Shading Out Point (SOP)

The SOP relative to an employee’s WFT is calculated as follows:

Multiply WFT by 0.1 and divide the result by 0.0800. Ignore any cents in the result.

Example

Employee has shown six dependent children at question 12 and scale 2 is applied:

WFT = ([3,238 × 6] + 35,261) ÷ 52

WFT = 1,051.7115 or $1,051.71 (rounded to the nearest cent)

SOP = (WFT × 0.1) ÷ 0.0800

SOP = ($1,051.71 × 0.1) ÷ 0.0800

SOP = 1,314.6375 or $1,314 (ignoring cents)

 

Weekly Levy Adjustment (WLA)

Where scale 2 is applied

Where weekly earnings are $401 or more but less than the SOP, the WLA is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (refer to Working out the weekly earnings), in the following formulas:

1.      If x is less than $502, WLA = (x – 401.85) × 0.1

2.      If x is $502 or more but less than WFT, WLA = x × 0.0200

3.      If x is equal to or greater than WFT and less than the SOP, WLA =
 (WFT × 0.0200) – ([x – WFT] × 0.0800)

Where scale 6 is applied

Where weekly earnings are $678 or more but less than the SOP, the WLA is derived by applying the weekly earnings (x) expressed in whole dollars plus an amount of 99 cents (refer to Working out the weekly earnings), in the following formulas:

1.      If x is less than $847, WLA = (x – 678.10) × 0.05

2.      If x is $847 or more but less than WFT, WLA = x × 0.0100

3.      If x is equal to or greater than WFT and less than the SOP, WLA =
 (WFT 0.0100) – ([x – WFT] × 0.0400)

 

In each case WLA should be rounded to the nearest dollar.

Values ending in 50 cents should be rounded to the next higher dollar.

Examples

 

Example 1

Employee’s weekly earnings are $465.33 and scale 2 is applied.

x = 465.99

As x is less than $502, WLA is calculated using formula (1):

 

WLA = (465.99 – 401.85) × 0.1
= 6.4140 or $6.00 (rounded to the nearest dollar).

 

Example 2

Employee's weekly earnings are $849.47 and the number of children claimed at question 12 is three. Scale 6 is applied.

x = 849.99                     
WFT = ([3,238 × 3] + 35,261) ÷ 52
= 864.9038 or $864.90 (rounded to the nearest cent)

As x is greater than $847 and less than WFT, WLA is calculated using formula (2):

 

WLA = 849.99 × 0.01
= 8.4999 or $8.00 (rounded to the nearest dollar).

Example 3

Employee’s weekly earnings are $982.29 and the number of children claimed at question 12 is four. Scale 2 is applied.

x = 982.99
WFT = ([3,238 × 4] + 35,261) ÷ 52
= 927.1731 or $927.17 (rounded to the nearest cent).

SOP = (927.17 × 0.1) ÷ 0.08
= 1,158.9625 or $1,158 (ignoring cents).

As x is greater than WFT and less than SOP, WLA is calculated using formula (3):

WLA = (927.17 × 0.020) – ([982.99 – 927.17] × 0.0800)
= 14.0778 or $14.00 (rounded to the nearest dollar)

Fortnightly levy adjustment

Multiply rounded weekly levy adjustment by two.

Example

Employee’s fortnightly earnings are $1,495.52 and the number of children claimed at question 12 is one. Scale 2 is applied.

Equivalent weekly earnings = $1,495.52 ÷ 2

= $747.76

x = 747.99

WFT = (3,238 × 1] +35,261) ÷ 52

= 740.3654 or $740.37 (rounded to the nearest cent).

SOP = (740.37× 0.1) ÷ 0.08

= 925.4625 or $925 (ignoring cents).

As x is greater than WFT and less than SOP, formula (3) is used:

WLA = (740.37× 0.020) – ([747.99 –740.37] × 0.0800)

= 14.1978 or $14.00 (rounded to the nearest dollar).

The fortnightly levy adjustment is therefore $28.00 ($14.00 x 2)

Monthly levy adjustment

Multiply rounded weekly levy adjustment by 13 and divide the result by three. The result should be rounded to the nearest dollar.

Example

Employee’s monthly earnings are $2,800.33 and has a spouse but no children. Scale 2 is applied.

Equivalent weekly earnings = ($2,800.33 + 0.01) × 3 ÷ 13

= $646.23

x = 646.99

WFT = $678.10

As x is greater than $502 and less than WFT, formula (2) applies:

WLA = 646.99 × 0.0200 = 12.9398 or $13.00 (rounded to the nearest dollar).

The monthly adjustment is therefore $56.00 ($13.00 × 13 ÷ 3, rounded to the nearest dollar).

Quarterly levy adjustment

Multiply rounded weekly levy adjustment by 13

 


General examples

 

Example 1

Employee's weekly earnings are $1,003.45. Employee has completed a Tax file number declaration claiming the tax-free threshold. The employee has also provided a Medicare levy variation declaration with five children shown at question 12.

Therefore, scale 2 is applied.

x = 1,003.99

Weekly withholding amount (y)

= (a × x) – b

= (0.3500 × 1,003.99) – 169.9231

= 181.4734 or $181.00 (rounded to nearest dollar)

Levy adjustment: weekly earnings are greater than WFT ($989.44) and less than the SOP ($1,236) appropriate to employee with five children. Formula (3) applies.

= (989.44 × 0.0200) – ([1,003.99 – 989.44] × 0.0800)

= 19.7888 – 1.1640

= 18.6248 or $19.00 (rounded to nearest dollar)

Net weekly withholding amount

$181.00 – $19.00 = $162.00

 

Example 2

Employee's fortnightly earnings are $1,110.30. Employee resides in zone B, has provided a Tax file number declaration that claims the tax-free threshold and a Withholding declaration that claims zone and tax offsets at the tax offsets questions that totals $1,645. The employee has also lodged a Medicare levy variation declaration claiming a full exemption from the Medicare levy.

Therefore, scale 5 is applied.

Convert to weekly equivalent

= (1,110.30 ÷ 2)

= 555.15 or $555 (ignore cents)

x = 555.99

Weekly withholding amount (y)

= (a × x) – b

= (0.1900 × 555.99) – 70.3077

= 35.3304 or $35.00 (rounded to nearest dollar)

Fortnightly withholding amount

$35.00 × 2 = $70.00

Tax offsets claimed at the tax offsets questions on the Withholding declaration

= 3.8% of $1,645

= 62.5100 or $63.00 (rounded to nearest dollar)

Net fortnightly withholding amount

$70.00 – $63.00 = $7.00.

 Example 3

Employee's monthly earnings are $4,156.33. Employee has provided a Tax file number declaration claiming the tax-free threshold and claimed a total tax offset of $1,365 at the tax offsets question on the Withholding declaration. The employee has one child but is not eligible for a Medicare levy adjustment. The weekly equivalent of the employee’s earnings exceeds the Medicare levy SOP of $925 appropriate to an employee with one child.

Therefore, scale 2 is applied.

Convert to weekly equivalent

= ($4,156.33 + 0.01) × 3 ÷ 13

= 959.1554 or $959 (ignore cents)

x = 959.99

Weekly withholding amount (y)

= (a × x) – b

= (0.3500 ×959.99) – 169.9231

= 166.0734 or $166.00 (rounded to nearest dollar)

Monthly withholding amount

$166.00 × 13 ÷ 3 = $719.33 or $719.00 (rounded to nearest dollar)

Tax offset claimed

= 8.3% of $1,365

= 113.2950 or $113.00 (rounded to nearest dollar)

Net monthly withholding amount

$719.00 – $113.00 = $606.00

 

 

Calculating withholding amounts for payments made on a daily or casual basis

The withholding amounts shown in the Tax table for daily and casual workers (NAT 1024) can be expressed in a mathematical form, using the formulas and coefficients provided.

To work out withholding amounts using the formulas:

1.      Multiply earnings (ignoring any cents) by five to work out the weekly equivalent. Add 99 cents to the result.

2.      Calculate the weekly amount by applying the coefficients at:    

          Scale 1 where an employee is not claiming the tax-free threshold

          Scale 2 where an employee is claiming the tax-free threshold.

3.      Round the result to the nearest dollar.

4.      Divide this amount by five to convert it to the daily equivalent.

5.      Round the daily withholding amount to the nearest dollar.

Where the employee is entitled to the seniors and pensioners tax offset, replace with the appropriate coefficients from Tax table for seniors and pensioners (NAT 4466)

 

Accounting software

Software written in accordance with the formulas in this schedule should be tested for accuracy against the sample data provided. 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. The differences result from the rounding of components.

Sample data

Weekly withholding amounts

Amounts to be withheld

Weekly earnings

$

Scale 1

No tax-free threshold

$

Scale 2

With tax-free threshold

$

Scale 3

Foreign resident

$

Scale 5

Full Medicare exemption

$

Scale 6

Half Medicare exemption

$

27

5.00

9.00

28

6.00

9.00

116

26.00

38.00

117

26.00

39.00

249

57.00

82.00

250

57.00

82.00

337

78.00

111.00

338

78.00

112.00

369

89.00

122.00

370

89.00

122.00

400

100.00

6.00

132.00

6.00

6.00

401

100.00

6.00

132.00

6.00

6.00

501

135.00

35.00

165.00

25.00

25.00

502

136.00

35.00

166.00

25.00

25.00

677

197.00

72.00

223.00

59.00

59.00

678

197.00

72.00

224.00

59.00

59.00

710

208.00

79.00

234.00

65.00

66.00

711

209.00

79.00

235.00

65.00

67.00

846

256.00

127.00

279.00

110.00

118.00

847

256.00

127.00

280.00

110.00

118.00

916

280.00

151.00

302.00

133.00

142.00

917

281.00

151.00

303.00

133.00

142.00

1164

367.00

238.00

384.00

215.00

226.00

1165

368.00

238.00

384.00

215.00

227.00

1281

413.00

279.00

423.00

253.00

266.00

1282

413.00

279.00

423.00

253.00

266.00

1537

513.00

368.00

507.00

338.00

353.00

1538

513.00

369.00

508.00

338.00

353.00

1844

632.00

488.00

621.00

451.00

470.00

1845

633.00

488.00

621.00

452.00

470.00

2119

740.00

595.00

723.00

553.00

574.00

2120

740.00

596.00

723.00

553.00

575.00

2490

884.00

740.00

860.00

690.00

715.00

2491

885.00

740.00

860.00

691.00

715.00

2652

948.00

803.00

920.00

750.00

777.00

2653

948.00

804.00

920.00

751.00

777.00

2736

980.00

836.00

951.00

781.00

809.00

2737

981.00

836.00

952.00

782.00

809.00

2898

1043.00

899.00

1011.00

841.00

870.00

2899

1044.00

900.00

1011.00

842.00

871.00

2913

1049.00

905.00

1017.00

847.00

876.00

2914

1050.00

905.00

1017.00

847.00

876.00

3087

1117.00

973.00

1081.00

911.00

942.00

3088

1118.00

973.00

1081.00

911.00

942.00

3460

1300.00

1118.00

1219.00

1049.00

1084.00

3461

1300.00

1119.00

1219.00

1050.00

1084.00

Fortnightly withholding amounts

Fortnightly earnings

$

Scale 1

No tax-free threshold

$

Scale 2

With tax-free threshold

$

Scale 3

Foreign resident

$

Scale 5

Full Medicare exemption

$

Scale 6

Half Medicare exemption

$

54

10.00

18.00

56

12.00

18.00

232

52.00

76.00

234

52.00

78.00

498

114.00

164.00

500

114.00

164.00

674

156.00

222.00

676

156.00

224.00

738

178.00

244.00

740

178.00

244.00

800

200.00

12.00

264.00

12.00

12.00

802

200.00

12.00

264.00

12.00

12.00

1002

270.00

70.00

330.00

50.00

50.00

1004

272.00

70.00

332.00

50.00

50.00

1354

394.00

144.00

446.00

118.00

118.00

1356

394.00

144.00

448.00

118.00

118.00

1420

416.00

158.00

468.00

130.00

132.00

1422

418.00

158.00

470.00

130.00

134.00

1692

512.00

254.00

558.00

220.00

236.00

1694

512.00

254.00

560.00

220.00

236.00

1832

560.00

302.00

604.00

266.00

284.00

1834

562.00

302.00

606.00

266.00

284.00

2328

734.00

476.00

768.00

430.00

452.00

2330

736.00

476.00

768.00

430.00

454.00

2562

826.00

558.00

846.00

506.00

532.00

2564

826.00

558.00

846.00

506.00

532.00

3074

1026.00

736.00

1014.00

676.00

706.00

3076

1026.00

738.00

1016.00

676.00

706.00

3688

1264.00

976.00

1242.00

902.00

940.00

3690

1266.00

976.00

1242.00

904.00

940.00

4238

1480.00

1190.00

1446.00

1106.00

1148.00

4240

1480.00

1192.00

1446.00

1106.00

1150.00

4980

1768.00

1480.00

1720.00

1380.00

1430.00

4982

1770.00

1480.00

1720.00

1382.00

1430.00

5304

1896.00

1606.00

1840.00

1500.00

1554.00

5306

1896.00

1608.00

1840.00

1502.00

1554.00

5472

1960.00

1672.00

1902.00

1562.00

1618.00

5474

1962.00

1672.00

1904.00

1564.00

1618.00

5796

2086.00

1798.00

2022.00

1682.00

1740.00

5798

2088.00

1800.00

2022.00

1684.00

1742.00

5826

2098.00

1810.00

2034.00

1694.00

1752.00

5828

2100.00

1810.00

2034.00

1694.00

1752.00

6174

2234.00

1946.00

2162.00

1822.00

1884.00

6176

2236.00

1946.00

2162.00

1822.00

1884.00

6920

2600.00

2236.00

2438.00

2098.00

2168.00

6922

2600.00

2238.00

2438.00

2100.00

2168.00

Monthly withholding amounts

Monthly earnings

$

Scale 1

No tax-free threshold

$

Scale 2

With tax-free threshold

$

Scale 3

Foreign resident

$

Scale 5

Full Medicare exemption

$

Scale 6

Half Medicare exemption

$

117.00

22.00

39.00

121.33

26.00

39.00

502.67

113.00

165.00

507.00

113.00

169.00

1079.00

247.00

355.00

1083.33

247.00

355.00

1460.33

338.00

481.00

1464.67

338.00

485.00

1599.00

386.00

529.00

1603.33

386.00

529.00

1733.33

433.00

26.00

572.00

26.00

26.00

1737.67

433.00

26.00

572.00

26.00

26.00

2171.00

585.00

152.00

715.00

108.00

108.00

2175.33

589.00

152.00

719.00

108.00

108.00

2933.67

854.00

312.00

966.00

256.00

256.00

2938.00

854.00

312.00

971.00

256.00

256.00

3076.67

901.00

342.00

1014.00

282.00

286.00

3081.00

906.00

342.00

1018.00

282.00

290.00

3666.00

1109.00

550.00

1209.00

477.00

511.00

3670.33

1109.00

550.00

1213.00

477.00

511.00

3969.33

1213.00

654.00

1309.00

576.00

615.00

3973.67

1218.00

654.00

1313.00

576.00

615.00

5044.00

1590.00

1031.00

1664.00

932.00

979.00

5048.33

1595.00

1031.00

1664.00

932.00

984.00

5551.00

1790.00

1209.00

1833.00

1096.00

1153.00

5555.33

1790.00

1209.00

1833.00

1096.00

1153.00

6660.33

2223.00

1595.00

2197.00

1465.00

1530.00

6664.67

2223.00

1599.00

2201.00

1465.00

1530.00

7990.67

2739.00

2115.00

2691.00

1954.00

2037.00

7995.00

2743.00

2115.00

2691.00

1959.00

2037.00

9182.33

3207.00

2578.00

3133.00

2396.00

2487.00

9186.67

3207.00

2583.00

3133.00

2396.00

2492.00

10790.00

3831.00

3207.00

3727.00

2990.00

3098.00

10794.33

3835.00

3207.00

3727.00

2994.00

3098.00

11492.00

4108.00

3480.00

3987.00

3250.00

3367.00

11496.33

4108.00

3484.00

3987.00

3254.00

3367.00

11856.00

4247.00

3623.00

4121.00

3384.00

3506.00

11860.33

4251.00

3623.00

4125.00

3389.00

3506.00

12558.00

4520.00

3896.00

4381.00

3644.00

3770.00

12562.33

4524.00

3900.00

4381.00

3649.00

3774.00

12623.00

4546.00

3922.00

4407.00

3670.00

3796.00

12627.33

4550.00

3922.00

4407.00

3670.00

3796.00

13377.00

4840.00

4216.00

4684.00

3948.00

4082.00

13381.33

4845.00

4216.00

4684.00

3948.00

4082.00

14993.33

5633.00

4845.00

5282.00

4546.00

4697.00

14997.67

5633.00

4849.00

5282.00

4550.00

4697.00


 

Sample data – Scale 2

Weekly Medicare levy adjustment

Weekly earnings
 $

Spouse only
 $

1
 child
 $

2
 children
 $

3
 children
 $

4
 children
 $

5
 children
 $

400

401

450

5.00

5.00

5.00

5.00

5.00

5.00

451

5.00

5.00

5.00

5.00

5.00

5.00

501

10.00

10.00

10.00

10.00

10.00

10.00

502

10.00

10.00

10.00

10.00

10.00

10.00

526

11.00

11.00

11.00

11.00

11.00

11.00

527

11.00

11.00

11.00

11.00

11.00

11.00

551

11.00

11.00

11.00

11.00

11.00

11.00

552

11.00

11.00

11.00

11.00

11.00

11.00

576

12.00

12.00

12.00

12.00

12.00

12.00

577

12.00

12.00

12.00

12.00

12.00

12.00

601

12.00

12.00

12.00

12.00

12.00

12.00

602

12.00

12.00

12.00

12.00

12.00

12.00

626

13.00

13.00

13.00

13.00

13.00

13.00

627

13.00

13.00

13.00

13.00

13.00

13.00

651

13.00

13.00

13.00

13.00

13.00

13.00

652

13.00

13.00

13.00

13.00

13.00

13.00

676

14.00

14.00

14.00

14.00

14.00

14.00

677

14.00

14.00

14.00

14.00

14.00

14.00

701

12.00

14.00

14.00

14.00

14.00

14.00

702

12.00

14.00

14.00

14.00

14.00

14.00

726

10.00

15.00

15.00

15.00

15.00

15.00

727

10.00

15.00

15.00

15.00

15.00

15.00

751

8.00

14.00

15.00

15.00

15.00

15.00

752

8.00

14.00

15.00

15.00

15.00

15.00

776

6.00

12.00

16.00

16.00

16.00

16.00

777

6.00

12.00

16.00

16.00

16.00

16.00

801

4.00

10.00

16.00

16.00

16.00

16.00

802

4.00

10.00

16.00

16.00

16.00

16.00

826

2.00

8.00

14.00

17.00

17.00

17.00

827

2.00

8.00

14.00

17.00

17.00

17.00

851

6.00

12.00

17.00

17.00

17.00

852

6.00

12.00

17.00

17.00

17.00

876

4.00

10.00

16.00

18.00

18.00

877

4.00

10.00

16.00

18.00

18.00

901

2.00

8.00

14.00

18.00

18.00

902

2.00

8.00

14.00

18.00

18.00

926

6.00

12.00

19.00

19.00

927

6.00

12.00

18.00

19.00

951

4.00

10.00

17.00

19.00

952

4.00

10.00

16.00

19.00

976

2.00

8.00

15.00

20.00

977

2.00

8.00

14.00

20.00

1157

6.00

1158

6.00

1235

1236

 


Fortnightly Medicare levy adjustment

Fortnightly earnings
 $

Spouse only
 $

1
 child
 $

2
 children
 $

3
 children
 $

4
 children
 $

5
 children
 $

800

802

900

10.00

10.00

10.00

10.00

10.00

10.00

902

10.00

10.00

10.00

10.00

10.00

10.00

1002

20.00

20.00

20.00

20.00

20.00

20.00

1004

20.00

20.00

20.00

20.00

20.00

20.00

1052

22.00

22.00

22.00

22.00

22.00

22.00

1054

22.00

22.00

22.00

22.00

22.00

22.00

1102

22.00

22.00

22.00

22.00

22.00

22.00

1104

22.00

22.00

22.00

22.00

22.00

22.00

1152

24.00

24.00

24.00

24.00

24.00

24.00

1154

24.00

24.00

24.00

24.00

24.00

24.00

1202

24.00

24.00

24.00

24.00

24.00

24.00

1204

24.00

24.00

24.00

24.00

24.00

24.00

1252

26.00

26.00

26.00

26.00

26.00

26.00

1254

26.00

26.00

26.00

26.00

26.00

26.00

1302

26.00

26.00

26.00

26.00

26.00

26.00

1304

26.00

26.00

26.00

26.00

26.00

26.00

1352

28.00

28.00

28.00

28.00

28.00

28.00

1354

28.00

28.00

28.00

28.00

28.00

28.00

1402

24.00

28.00

28.00

28.00

28.00

28.00

1404

24.00

28.00

28.00

28.00

28.00

28.00

1452

20.00

30.00

30.00

30.00

30.00

30.00

1454

20.00

30.00

30.00

30.00

30.00

30.00

1502

16.00

28.00

30.00

30.00

30.00

30.00

1504

16.00

28.00

30.00

30.00

30.00

30.00

1552

12.00

24.00

32.00

32.00

32.00

32.00

1554

12.00

24.00

32.00

32.00

32.00

32.00

1602

8.00

20.00

32.00

32.00

32.00

32.00

1604

8.00

20.00

32.00

32.00

32.00

32.00

1652

4.00

16.00

28.00

34.00

34.00

34.00

1654

4.00

16.00

28.00

34.00

34.00

34.00

1702

12.00

24.00

34.00

34.00

34.00

1704

12.00

24.00

34.00

34.00

34.00

1752

8.00

20.00

32.00

36.00

36.00

1754

8.00

20.00

32.00

36.00

36.00

1802

4.00

16.00

28.00

36.00

36.00

1804

4.00

16.00

28.00

36.00

36.00

1852

12.00

24.00

38.00

38.00

1854

12.00

24.00

36.00

38.00

1902

8.00

20.00

34.00

38.00

1904

8.00

20.00

32.00

38.00

1952

4.00

16.00

30.00

40.00

1954

4.00

16.00

28.00

40.00

2314

12.00

2316

12.00

2470

2472

Monthly Medicare levy adjustment

Monthly earnings
 $

Spouse only
 $

1
 child
 $

2
 children
 $

3
 children
 $

4
 children
 $

5
 children
 $

1733.33

1737.67

1950.00

22.00

22.00

22.00

22.00

22.00

22.00

1954.33

22.00

22.00

22.00

22.00

22.00

22.00

2171.00

43.00

43.00

43.00

43.00

43.00

43.00

2175.33

43.00

43.00

43.00

43.00

43.00

43.00

2279.33

48.00

48.00

48.00

48.00

48.00

48.00

2283.67

48.00

48.00

48.00

48.00

48.00

48.00

2387.67

48.00

48.00

48.00

48.00

48.00

48.00

2392.00

48.00

48.00

48.00

48.00

48.00

48.00

2496.00

52.00

52.00

52.00

52.00

52.00

52.00

2500.33

52.00

52.00

52.00

52.00

52.00

52.00

2604.33

52.00

52.00

52.00

52.00

52.00

52.00

2608.67

52.00

52.00

52.00

52.00

52.00

52.00

2712.67

56.00

56.00

56.00

56.00

56.00

56.00

2717.00

56.00

56.00

56.00

56.00

56.00

56.00

2821.00

56.00

56.00

56.00

56.00

56.00

56.00

2825.33

56.00

56.00

56.00

56.00

56.00

56.00

2929.33

61.00

61.00

61.00

61.00

61.00

61.00

2933.67

61.00

61.00

61.00

61.00

61.00

61.00

3037.67

52.00

61.00

61.00

61.00

61.00

61.00

3042.00

52.00

61.00

61.00

61.00

61.00

61.00

3146.00

43.00

65.00

65.00

65.00

65.00

65.00

3150.33

43.00

65.00

65.00

65.00

65.00

65.00

3254.33

35.00

61.00

65.00

65.00

65.00

65.00

3258.67

35.00

61.00

65.00

65.00

65.00

65.00

3362.67

26.00

52.00

69.00

69.00

69.00

69.00

3367.00

26.00

52.00

69.00

69.00

69.00

69.00

3471.00

17.00

43.00

69.00

69.00

69.00

69.00

3475.33

17.00

43.00

69.00

69.00

69.00

69.00

3579.33

9.00

35.00

61.00

74.00

74.00

74.00

3583.67

9.00

35.00

61.00

74.00

74.00

74.00

3687.67

26.00

52.00

74.00

74.00

74.00

3692.00

26.00

52.00

74.00

74.00

74.00

3796.00

17.00

43.00

69.00

78.00

78.00

3800.33

17.00

43.00

69.00

78.00

78.00

3904.33

9.00

35.00

61.00

78.00

78.00

3908.67

9.00

35.00

61.00

78.00

78.00

4012.67

26.00

52.00

82.00

82.00

4017.00

26.00

52.00

78.00

82.00

4121.00

17.00

43.00

74.00

82.00

4125.33

17.00

43.00

69.00

82.00

4229.33

9.00

35.00

65.00

87.00

4233.67

9.00

35.00

61.00

87.00

5013.67

26.00

5018.00

26.00

5351.67

5356.00


Sample data – Scale 6

Weekly Medicare half-levy adjustment

Weekly
 earnings
 $

1
 child
 $

2
 children
 $

3
 children
 $

4
 children
 $

5
 children
 $

677

678

761

4.00

4.00

4.00

4.00

4.00

762

4.00

4.00

4.00

4.00

4.00

846

8.00

8.00

8.00

8.00

8.00

847

3.00

6.00

8.00

8.00

8.00

861

3.00

6.00

9.00

9.00

9.00

862

2.00

6.00

9.00

9.00

9.00

876

2.00

5.00

8.00

9.00

9.00

877

2.00

5.00

8.00

9.00

9.00

891

1.00

4.00

8.00

9.00

9.00

892

1.00

4.00

8.00

9.00

9.00

906

1.00

4.00

7.00

9.00

9.00

907

1.00

4.00

7.00

9.00

9.00

921

3.00

6.00

9.00

9.00

922

3.00

6.00

9.00

9.00

936

3.00

6.00

9.00

9.00

937

3.00

6.00

9.00

9.00

951

2.00

5.00

8.00

10.00

952

2.00

5.00

8.00

10.00

966

1.00

5.00

8.00

10.00

967

1.00

5.00

8.00

10.00

981

1.00

4.00

7.00

10.00

982

1.00

4.00

7.00

10.00

996

3.00

6.00

10.00

997

3.00

6.00

10.00

1011

3.00

6.00

9.00

1012

3.00

6.00

9.00

1026

2.00

5.00

8.00

1027

2.00

5.00

8.00

1041

2.00

5.00

8.00

1042

2.00

5.00

8.00

1056

1.00

4.00

7.00

1057

1.00

4.00

7.00

1071

3.00

7.00

1072

3.00

7.00

1086

3.00

6.00

1087

3.00

6.00

1101

2.00

5.00

1102

2.00

5.00

1116

2.00

5.00

1117

2.00

5.00

1131

1.00

4.00

1132

1.00

4.00

1157

3.00

1158

3.00

1235

1236

Fortnightly Medicare half-levy adjustment

Fortnightly earnings
 $

1
 child
 $

2
 children
 $

3
 children
 $

4
 children
 $

5
 children
 $

1354

1356

1522

8.00

8.00

8.00

8.00

8.00

1524

8.00

8.00

8.00

8.00

8.00

1692

16.00

16.00

16.00

16.00

16.00

1694

6.00