Federal Register of Legislation - Australian Government

Primary content

Withholding Tax Instruments as made
This instrument makes withholding schedules updated in accordance with the pay as you go (PAYG) system. The schedules provide certainty to payers about withholding correct amounts of tax on behalf of their payees, which then assists payees to meet their annual income tax liability.
Administered by: Treasury
Registered 27 Sep 2016
Tabling HistoryDate
Tabled HR10-Oct-2016
Tabled Senate10-Oct-2016
Date of repeal 01 Jul 2017
Repealed by Taxation Administration Act Withholding Schedules 2017

Legislative Instrument

 

TAXATION ADMINISTRATION ACT

WITHHOLDING SCHEDULES CORRECTION

OCTOBER 2016

 

I, Matthew Bambrick, Acting Deputy Commissioner of Taxation, make this determination under section 15-25 of Schedule 1 to the Taxation Administration Act 1953.

 

 

 

 

 

Matthew Bambrick

Acting Deputy Commissioner of Taxation

23 September 2016

 

 

1.            Name of instrument

This determination is the Taxation Administration Act Withholding Schedules Correction October 2016.

 

2.            Commencement

This instrument commences on the day after registration.

 

3.            Purpose

(a)  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.

(b)  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.

(c)  The withholding schedules in this instrument replace eight schedules included in Legislative Instrument F2016L01380 which was registered on 2 September 2016. Legislative Instrument F2016L01380 is repealed on commencement of this determination.

 


 

4.            Withholding schedules

Each of the withholding schedules listed in the following table applies to payments made on or after 1 October 2016:

 

Schedule number

Quick code number

Title

1

50006

Statement of formulas for calculating amounts to be withheld

3

50015

Tax table for actors, variety artists and other entertainers

5

50017

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

6

50018

Tax table for annuities

7

50019

Tax table for unused leave payments on termination of employment

8

50005

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

9

50020

Tax table for seniors and pensioners

13

50021

Tax table for superannuation income streams

 


 

 

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

 

For payments made on or after 1 October 2016

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, 586KB) 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

60

0.1900

0.1900

361

0.2332

2.6045

932

0.3477

44.0006

1,323

0.3450

41.4841

3,111

0.3900

101.0225

3,111 & over

0.4900

412.1764

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

Weekly earnings
 (x) less than
 $

a

b

355

-

-

410

0.1900

67.4635

512

0.2900

108.4923

711

0.2100

67.4646

1,282

0.3477

165.4435

1,673

0.3450

161.9819

3,461

0.3900

237.2704

3,461 & over

0.4900

583.4242

Foreign residents –Scale 3

Weekly earnings
 (x) less than
 $

a

b

1,673

0.3250

0.3250

3,461

0.3700

75.2885

3,461 & over

0.4700

421.4423

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

355

-

-

711

0.1900

67.4635

1,282

0.3277

165.4423

1,673

0.3250

161.9808

3,461

0.3700

237.2692

3,461 & over

0.4700

583.4231

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

Weekly earnings
 (x) less than
 $

a

b

355

-

-

692

0.1900

67.4635

711

0.2400

102.0798

865

0.3777

200.0587

1,282

0.3377

165.4425

1,673

0.3350

161.9810

3,461

0.3800

237.2694

3,461 & over

0.4800

583.4233

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 $21,335 ($410 per week) or less. Where the taxable income exceeds $21,335 but is less than $26,668 ($512 per week), the levy is shaded in at the rate of 10% of the excess over $21,335. Where a person’s taxable income is $26,668 ($512 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

§     Scale 6

Weekly earnings threshold

410

692

Weekly earnings shade-in threshold

512

865

Medicare levy family threshold

36,001

36,001

Weekly family threshold divisor

52

52

Additional child

3,306

3,306

Shading out point multiplier

0.1000

0.0500

Shading out point divisor

0.0800

0.0400

Weekly levy adjustment factor

410.2900

692.3300

Medicare levy

0.0200

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 pays in a financial year

In some years, you may have 53 pays 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 pays in a financial year

In some years, you may have 27 pays 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
 $

1,400 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.

       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:

       $410 or more where scale 2 is applied

       $692 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:

       $512 or more where scale 2 is applied

       $865 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 = $692.33 (36,001 ÷ 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 3,306 and add the result to 36,001

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 = ([3,306 × 2] + 36,001) ÷ 52

WFT = 819.4808 or $819.48 (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 = ([3,306 × 6] + 36,001) ÷ 52

WFT = 1,073.7885 or $1,073.79 (rounded to the nearest cent)

SOP = (WFT × 0.1) ÷ 0.0800

SOP = ($1,073.79 × 0.1) ÷ 0.0800

SOP = 1,342.2375 or $1,342 (ignoring cents)

Weekly Levy Adjustment (WLA)

Where scale 2 is applied

Where weekly earnings are $410 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 $512, WLA = (x – 410.29) × 0.1

2.      If x is $512 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 $692 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 $865, WLA = (x – 692.33) × 0.05

2.      If x is $865 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 $512, WLA is calculated using formula (1):

WLA = (465.99 – 410.29) × 0.1
 = 5.5700 or $6.00 (rounded to the nearest dollar).

 

Example 2

Employee's weekly earnings are $869.47 and the number of children claimed at question 12 is three. Scale 6 is applied.

x = 869.99
 WFT = ([3,306 × 3] + 36,001) ÷ 52
 = 883.0577 or $883.06 (rounded to the nearest cent)

As x is greater than $865 and less than WFT, WLA is calculated using formula (2):

WLA = 869.99 × 0.01
 = 8.6999 or $9.00 (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 = ([3,306 × 4] + 36,001) ÷ 52
 = 946.6346 or $946.63 (rounded to the nearest cent).

SOP = (946.63 × 0.1) ÷ 0.08
 = 1,183.2875 or $1,183 (ignoring cents).

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

WLA = (946.63 × 0.020) – ([982.99 – 946.63] × 0.0800)
 = 16.0238 or $16.00 (rounded to the nearest dollar)

 

Fortnightly levy adjustment

Multiply rounded weekly levy adjustment by two.

Example

Employee’s fortnightly earnings are $1,595.52 and the number of children claimed at question 12 is one. Scale 2 is applied.

Equivalent weekly earnings = $1,595.52 ÷ 2

= $797.76

x = 797.99

WFT = ([3,306 × 1] +36,001) ÷ 52

= 755.9038 or $755.90 (rounded to the nearest cent).

SOP = (755.90 × 0.1) ÷ 0.08

= 944.8750 or $944 (ignoring cents).

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

WLA = (755.90 × 0.020) – ([797.99 – 755.90] × 0.0800)

= 11.7508 or $12.00 (rounded to the nearest dollar).

The fortnightly levy adjustment is therefore $24.00 ($12.00 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 = $692.33

As x is greater than $512 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 $1,103.45. 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 = 1103.99

Weekly withholding amount (y)

= (a × x) – b

= (0.3477 × 1103.99) – 165.4435

= 218.4138 or $218.00 (rounded to nearest dollar)

Levy adjustment: weekly earnings are greater than WFT ($1010.21) and less than the SOP ($1,262) appropriate to employee with five children. Formula (3) applies.

= (1010.21 × 0.0200) – ([1103.99 – 1010.21] × 0.0800)

= 20.2042 – 7.5024

= 12.7018 or $13.00 (rounded to nearest dollar)

Net weekly withholding amount

$218.00 – $13.00 = $205.00

 

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) – 67.4635

= 38.1746 or $38.00 (rounded to nearest dollar)

Fortnightly withholding amount

$38.00 × 2 = $76.00

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

$76.00 – $63.00 = $13.00.

 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 $944 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

= (0.3477 × 959.99) – 165.4435

= 168.3450 or $168.00 (rounded to nearest dollar)

Monthly withholding amount

$168.00 × 13 ÷ 3 = $728.00 (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

$728.00 – $113.00 = $615.00

 

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:

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

5.      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.

6.      Round the result to the nearest dollar.

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

8.      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 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

§     $

59

11.00

0.00

19.00

0.00

0.00

60

12.00

0.00

19.00

0.00

0.00

116

25.00

0.00

38.00

0.00

0.00

117

25.00

0.00

38.00

0.00

0.00

249

56.00

0.00

81.00

0.00

0.00

250

56.00

0.00

81.00

0.00

0.00

354

80.00

0.00

115.00

0.00

0.00

355

80.00

0.00

115.00

0.00

0.00

360

82.00

1.00

117.00

1.00

1.00

361

82.00

1.00

117.00

1.00

1.00

409

99.00

10.00

133.00

10.00

10.00

410

99.00

11.00

133.00

11.00

11.00

511

134.00

40.00

166.00

30.00

30.00

512

134.00

40.00

166.00

30.00

30.00

691

197.00

78.00

225.00

64.00

64.00

692

197.00

78.00

225.00

64.00

64.00

710

203.00

82.00

231.00

68.00

69.00

711

204.00

82.00

231.00

68.00

69.00

864

257.00

135.00

281.00

118.00

127.00

865

257.00

136.00

281.00

118.00

127.00

931

280.00

159.00

303.00

140.00

149.00

932

280.00

159.00

303.00

140.00

150.00

1281

401.00

280.00

416.00

255.00

267.00

1282

401.00

281.00

417.00

255.00

268.00

1322

415.00

294.00

430.00

268.00

281.00

1323

415.00

295.00

430.00

268.00

282.00

1672

551.00

415.00

543.00

382.00

398.00

1673

552.00

416.00

544.00

382.00

399.00

1844

619.00

482.00

607.00

445.00

464.00

1845

619.00

483.00

608.00

446.00

464.00

2119

726.00

590.00

709.00

547.00

568.00

2120

726.00

590.00

709.00

547.00

569.00

2490

870.00

734.00

846.00

684.00

709.00

2491

871.00

735.00

847.00

685.00

710.00

2652

934.00

797.00

906.00

744.00

771.00

2653

934.00

798.00

907.00

745.00

771.00

2736

966.00

830.00

937.00

775.00

803.00

2737

967.00

831.00

938.00

776.00

803.00

2898

1030.00

893.00

997.00

835.00

864.00

2899

1030.00

894.00

998.00

836.00

865.00

2913

1035.00

899.00

1003.00

841.00

870.00

2914

1036.00

900.00

1003.00

841.00

870.00

3110

1112.00

976.00

1076.00

914.00

945.00

3111

1113.00

976.00

1076.00

914.00

945.00

3460

1284.00

1113.00

1205.00

1043.00

1078.00

3461

1284.00

1113.00

1206.00

1044.00

1078.00

 

Fortnightly withholding amounts

Amounts to be withheld

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

$

118

22.00

0.00

38.00

0.00

0.00

120

24.00

0.00

38.00

0.00

0.00

232

50.00

0.00

76.00

0.00

0.00

234

50.00

0.00

76.00

0.00

0.00

498

112.00

0.00

162.00

0.00

0.00

500

112.00

0.00

162.00

0.00

0.00

708

160.00

0.00

230.00

0.00

0.00

710

160.00

0.00

230.00

0.00

0.00

720

164.00

2.00

234.00

2.00

2.00

722

164.00

2.00

234.00

2.00

2.00

818

198.00

20.00

266.00

20.00

20.00

820

198.00

22.00

266.00

22.00

22.00

1022

268.00

80.00

332.00

60.00

60.00

1024

268.00

80.00

332.00

60.00

60.00

1382

394.00

156.00

450.00

128.00

128.00

1384

394.00

156.00

450.00

128.00

128.00

1420

406.00

164.00

462.00

136.00

138.00

1422

408.00

164.00

462.00

136.00

138.00

1728

514.00

270.00

562.00

236.00

254.00

1730

514.00

272.00

562.00

236.00

254.00

1862

560.00

318.00

606.00

280.00

298.00

1864

560.00

318.00

606.00

280.00

300.00

2562

802.00

560.00

832.00

510.00

534.00

2564

802.00

562.00

834.00

510.00

536.00

2644

830.00

588.00

860.00

536.00

562.00

2646

830.00

590.00

860.00

536.00

564.00

3344

1102.00

830.00

1086.00

764.00

796.00

3346

1104.00

832.00

1088.00

764.00

798.00

3688

1238.00

964.00

1214.00

890.00

928.00

3690

1238.00

966.00

1216.00

892.00

928.00

4238

1452.00

1180.00

1418.00

1094.00

1136.00

4240

1452.00

1180.00

1418.00

1094.00

1138.00

4980

1740.00

1468.00

1692.00

1368.00

1418.00

4982

1742.00

1470.00

1694.00

1370.00

1420.00

5304

1868.00

1594.00

1812.00

1488.00

1542.00

5306

1868.00

1596.00

1814.00

1490.00

1542.00

5472

1932.00

1660.00

1874.00

1550.00

1606.00

5474

1934.00

1662.00

1876.00

1552.00

1606.00

5796

2060.00

1786.00

1994.00

1670.00

1728.00

5798

2060.00

1788.00

1996.00

1672.00

1730.00

5826

2070.00

1798.00

2006.00

1682.00

1740.00

5828

2072.00

1800.00

2006.00

1682.00

1740.00

6220

2224.00

1952.00

2152.00

1828.00

1890.00

6222

2226.00

1952.00

2152.00

1828.00

1890.00

6920

2568.00

2226.00

2410.00

2086.00

2156.00

6922

2568.00

2226.00

2412.00

2088.00

2156.00

 

Monthly withholding amounts

Amounts to be withheld

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

$

255.67

48.00

0.00

82.00

0.00

0.00

260.00

52.00

0.00

82.00

0.00

0.00

502.67

108.00

0.00

165.00

0.00

0.00

507.00

108.00

0.00

165.00

0.00

0.00

1079.00

243.00

0.00

351.00

0.00

0.00

1083.33

243.00

0.00

351.00

0.00

0.00

1534.00

347.00

0.00

498.00

0.00

0.00

1538.33

347.00

0.00

498.00

0.00

0.00

1560.00

355.00

4.00

507.00

4.00

4.00

1564.33

355.00

4.00

507.00

4.00

4.00

1772.33

429.00

43.00

576.00

43.00

43.00

1776.67

429.00

48.00

576.00

48.00

48.00

2214.33

581.00

173.00

719.00

130.00

130.00

2218.67

581.00

173.00

719.00

130.00

130.00

2994.33

854.00

338.00

975.00

277.00

277.00

2998.67

854.00

338.00

975.00

277.00

277.00

3076.67

880.00

355.00

1001.00

295.00

299.00

3081.00

884.00

355.00

1001.00

295.00

299.00

3744.00

1114.00

585.00

1218.00

511.00

550.00

3748.33

1114.00

589.00

1218.00

511.00

550.00

4034.33

1213.00

689.00

1313.00

607.00

646.00

4038.67

1213.00

689.00

1313.00

607.00

650.00

5551.00

1738.00

1213.00

1803.00

1105.00

1157.00

5555.33

1738.00

1218.00

1807.00

1105.00

1161.00

5728.67

1798.00

1274.00

1863.00

1161.00

1218.00

5733.00

1798.00

1278.00

1863.00

1161.00

1222.00

7245.33

2388.00

1798.00

2353.00

1655.00

1725.00

7249.67

2392.00

1803.00

2357.00

1655.00

1729.00

7990.67

2682.00

2089.00

2630.00

1928.00

2011.00

7995.00

2682.00

2093.00

2635.00

1933.00

2011.00

9182.33

3146.00

2557.00

3072.00

2370.00

2461.00

9186.67

3146.00

2557.00

3072.00

2370.00

2466.00

10790.00

3770.00

3181.00

3666.00

2964.00

3072.00

10794.33

3774.00

3185.00

3670.00

2968.00

3077.00

11492.00

4047.00

3454.00

3926.00

3224.00

3341.00

11496.33

4047.00

3458.00

3930.00

3228.00

3341.00

11856.00

4186.00

3597.00

4060.00

3358.00

3480.00

11860.33

4190.00

3601.00

4065.00

3363.00

3480.00

12558.00

4463.00

3870.00

4320.00

3618.00

3744.00

12562.33

4463.00

3874.00

4325.00

3623.00

3748.00

12623.00

4485.00

3896.00

4346.00

3644.00

3770.00

12627.33

4489.00

3900.00

4346.00

3644.00

3770.00

13476.67

4819.00

4229.00

4663.00

3961.00

4095.00

13481.00

4823.00

4229.00

4663.00

3961.00

4095.00

14993.33

5564.00

4823.00

5222.00

4520.00

4671.00

14997.67

5564.00

4823.00

5226.00

4524.00

4671.00


 

Sample data – Scale 2

Weekly Medicare levy adjustment

Weekly earnings
 $

Spouse only
 $

1
child
 $

2
children
 $

3
children
 $

4
children
 $

5
children
 $

409

0.00

0.00

0.00

0.00

0.00

0.00

410

0.00

0.00

0.00

0.00

0.00

0.00

460

5.00

5.00

5.00

5.00

5.00

5.00

461

5.00

5.00

5.00

5.00

5.00

5.00

511

10.00

10.00

10.00

10.00

10.00

10.00

512

10.00

10.00

10.00

10.00

10.00

10.00

537

11.00

11.00

11.00

11.00

11.00

11.00

538

11.00

11.00

11.00

11.00

11.00

11.00

563

11.00

11.00

11.00

11.00

11.00

11.00

564

11.00

11.00

11.00

11.00

11.00

11.00

589

12.00

12.00

12.00

12.00

12.00

12.00

590

12.00

12.00

12.00

12.00

12.00

12.00

615

12.00

12.00

12.00

12.00

12.00

12.00

616

12.00

12.00

12.00

12.00

12.00

12.00

641

13.00

13.00

13.00

13.00

13.00

13.00

642

13.00

13.00

13.00

13.00

13.00

13.00

667

13.00

13.00

13.00

13.00

13.00

13.00

668

13.00

13.00

13.00

13.00

13.00

13.00

693

14.00

14.00

14.00

14.00

14.00

14.00

694

14.00

14.00

14.00

14.00

14.00

14.00

719

12.00

14.00

14.00

14.00

14.00

14.00

720

12.00

14.00

14.00

14.00

14.00

14.00

745

10.00

15.00

15.00

15.00

15.00

15.00

746

9.00

15.00

15.00

15.00

15.00

15.00

771

7.00

14.00

15.00

15.00

15.00

15.00

772

7.00

14.00

15.00

15.00

15.00

15.00

797

5.00

12.00

16.00

16.00

16.00

16.00

798

5.00

12.00

16.00

16.00

16.00

16.00

823

3.00

10.00

16.00

16.00

16.00

16.00

824

3.00

10.00

16.00

16.00

16.00

16.00

849

1.00

8.00

14.00

17.00

17.00

17.00

850

1.00

8.00

14.00

17.00

17.00

17.00

875

0.00

6.00

12.00

18.00

18.00

18.00

876

0.00

5.00

12.00

18.00

18.00

18.00

901

0.00

3.00

10.00

16.00

18.00

18.00

902

0.00

3.00

10.00

16.00

18.00

18.00

927

0.00

1.00

8.00

14.00

19.00

19.00

928

0.00

1.00

8.00

14.00

19.00

19.00

953

0.00

0.00

6.00

12.00

18.00

19.00

954

0.00

0.00

6.00

12.00

18.00

19.00

979

0.00

0.00

4.00

10.00

16.00

20.00

980

0.00

0.00

3.00

10.00

16.00

20.00

1005

0.00

0.00

1.00

8.00

14.00

20.00

1006

0.00

0.00

1.00

8.00

14.00

20.00

1182

0.00

0.00

0.00

0.00

0.00

6.00

1183

0.00

0.00

0.00

0.00

0.00

6.00

1261

0.00

0.00

0.00

0.00

0.00

0.00

1262

0.00

0.00

0.00

0.00

0.00

0.00

 


Fortnightly Medicare levy adjustment

Fortnightly earnings
 $

Spouse only
 $

1
child
 $

2
children
 $

3
children
 $

4
children
 $

5
children
 $

818

0.00

0.00

0.00

0.00

0.00

0.00

820

0.00

0.00

0.00

0.00

0.00

0.00

920

10.00

10.00

10.00

10.00

10.00

10.00

922

10.00

10.00

10.00

10.00

10.00

10.00

1022

20.00

20.00

20.00

20.00

20.00

20.00

1024

20.00

20.00

20.00

20.00

20.00

20.00

1074

22.00

22.00

22.00

22.00

22.00

22.00

1076

22.00

22.00

22.00

22.00

22.00

22.00

1126

22.00

22.00

22.00

22.00

22.00

22.00

1128

22.00

22.00

22.00

22.00

22.00

22.00

1178

24.00

24.00

24.00

24.00

24.00

24.00

1180

24.00

24.00

24.00

24.00

24.00

24.00

1230

24.00

24.00

24.00

24.00

24.00

24.00

1232

24.00

24.00

24.00

24.00

24.00

24.00

1282

26.00

26.00

26.00

26.00

26.00

26.00

1284

26.00

26.00

26.00

26.00

26.00

26.00

1334

26.00

26.00

26.00

26.00

26.00

26.00

1336

26.00

26.00

26.00

26.00

26.00

26.00

1386

28.00

28.00

28.00

28.00

28.00

28.00

1388

28.00

28.00

28.00

28.00

28.00

28.00

1438

24.00

28.00

28.00

28.00

28.00

28.00

1440

24.00

28.00

28.00

28.00

28.00

28.00

1490

20.00

30.00

30.00

30.00

30.00

30.00

1492

18.00

30.00

30.00

30.00

30.00

30.00

1542

14.00

28.00

30.00

30.00

30.00

30.00

1544

14.00

28.00

30.00

30.00

30.00

30.00

1594

10.00

24.00

32.00

32.00

32.00

32.00

1596

10.00

24.00

32.00

32.00

32.00

32.00

1646

6.00

20.00

32.00

32.00

32.00

32.00

1648

6.00

20.00

32.00

32.00

32.00

32.00

1698

2.00

16.00

28.00

34.00

34.00

34.00

1700

2.00

16.00

28.00

34.00

34.00

34.00

1750

0.00

12.00

24.00

36.00

36.00

36.00

1752

0.00

10.00

24.00

36.00

36.00

36.00

1802

0.00

6.00

20.00

32.00

36.00

36.00

1804

0.00

6.00

20.00

32.00

36.00

36.00

1854

0.00

2.00

16.00

28.00

38.00

38.00

1856

0.00

2.00

16.00

28.00

38.00

38.00

1906

0.00

0.00

12.00

24.00

36.00

38.00

1908

0.00

0.00

12.00

24.00

36.00

38.00

1958

0.00

0.00

8.00

20.00

32.00

40.00

1960

0.00

0.00

6.00

20.00

32.00

40.00

2010

0.00

0.00

2.00

16.00

28.00

40.00

2012

0.00

0.00

2.00

16.00

28.00

40.00

2364

0.00

0.00

0.00

0.00

0.00

12.00

2366

0.00

0.00

0.00

0.00

0.00

12.00

2522

0.00

0.00

0.00

0.00

0.00

0.00

2524

0.00

0.00

0.00

0.00

0.00

0.00

 

Monthly Medicare levy adjustment

Monthly earnings
 $

Spouse only
 $

1
child
 $

2
children
 $

3
children
 $

4
children
 $

5
children
 $

1772.33

0.00

0.00

0.00

0.00

0.00

0.00

1776.67

0.00

0.00

0.00

0.00

0.00

0.00

1993.33

22.00

22.00

22.00

22.00

22.00

22.00

1997.67

22.00

22.00

22.00

22.00

22.00

22.00

2214.33

43.00

43.00

43.00

43.00

43.00

43.00

2218.67

43.00

43.00

43.00

43.00

43.00

43.00

2327.00

48.00

48.00

48.00

48.00

48.00

48.00

2331.33

48.00

48.00

48.00

48.00

48.00

48.00

2439.67

48.00

48.00

48.00

48.00

48.00

48.00

2444.00

48.00

48.00

48.00

48.00

48.00

48.00

2552.33

52.00

52.00

52.00

52.00

52.00

52.00

2556.67

52.00

52.00

52.00

52.00

52.00

52.00

2665.00

52.00

52.00

52.00

52.00

52.00

52.00

2669.33

52.00

52.00

52.00

52.00

52.00

52.00

2777.67

56.00

56.00

56.00

56.00

56.00

56.00

2782.00

56.00

56.00

56.00

56.00

56.00

56.00

2890.33

56.00

56.00

56.00

56.00

56.00

56.00

2894.67

56.00

56.00

56.00

56.00

56.00

56.00

3003.00

61.00

61.00

61.00

61.00

61.00

61.00

3007.33

61.00

61.00

61.00

61.00

61.00

61.00

3115.67

52.00

61.00

61.00

61.00

61.00

61.00

3120.00

52.00

61.00

61.00

61.00

61.00

61.00

3228.33

43.00

65.00

65.00

65.00

65.00

65.00

3232.67

39.00

65.00

65.00

65.00

65.00

65.00

3341.00

30.00

61.00

65.00

65.00

65.00

65.00

3345.33

30.00

61.00

65.00

65.00

65.00

65.00

3453.67

22.00

52.00

69.00

69.00

69.00

69.00

3458.00

22.00

52.00

69.00

69.00

69.00

69.00

3566.33

13.00

43.00

69.00

69.00

69.00

69.00

3570.67

13.00

43.00

69.00

69.00

69.00

69.00

3679.00

4.00

35.00

61.00

74.00

74.00

74.00

3683.33

4.00

35.00

61.00

74.00

74.00

74.00

3791.67

0.00

26.00

52.00

78.00

78.00

78.00

3796.00

0.00

22.00

52.00

78.00

78.00

78.00

3904.33

0.00

13.00

43.00

69.00

78.00

78.00

3908.67

0.00

13.00

43.00

69.00

78.00

78.00

4017.00

0.00

4.00

35.00

61.00

82.00

82.00

4021.33

0.00

4.00

35.00

61.00

82.00

82.00

4129.67

0.00

0.00

26.00

52.00

78.00

82.00

4134.00

0.00

0.00

26.00

52.00

78.00

82.00

4242.33

0.00

0.00

17.00

43.00

69.00

87.00

4246.67

0.00

0.00

13.00

43.00

69.00

87.00

4355.00

0.00

0.00

4.00

35.00

61.00

87.00

4359.33

0.00

0.00

4.00

35.00

61.00

87.00

5122.00

0.00

0.00

0.00

0.00

0.00

26.00

5126.33

0.00

0.00

0.00

0.00

0.00

26.00

5464.33

0.00

0.00

0.00

0.00

0.00

0.00

5468.67

0.00

0.00

0.00

0.00

0.00

0.00

 


Sample data – Scale 6

Weekly Medicare half-levy adjustment

Weekly
 earnings
 $

1
 child
 $

2  children
 $

3
 children
 $

4
 children
 $

5
 children
 $

691

0.00

0.00

0.00

0.00

0.00

692

0.00

0.00

0.00

0.00

0.00

777

4.00

4.00

4.00

4.00

4.00

778

4.00

4.00

4.00

4.00

4.00

864

9.00

9.00

9.00

9.00

9.00

865

3.00

6.00

9.00

9.00

9.00

880

3.00

6.00

9.00

9.00

9.00

881

3.00

6.00

9.00

9.00

9.00

896

2.00

5.00

8.00

9.00

9.00

897

2.00

5.00

8.00

9.00

9.00

912

1.00

4.00

8.00

9.00

9.00

913

1.00

4.00

8.00

9.00

9.00

928

1.00

4.00

7.00

9.00

9.00

929

1.00

4.00

7.00

9.00

9.00

944

0.00

3.00

6.00

9.00

9.00

945

0.00

3.00

6.00

9.00

9.00

960

0.00

3.00

6.00

9.00

10.00

961

0.00

2.00

6.00

9.00

10.00

976

0.00

2.00

5.00

8.00

10.00

977

0.00

2.00

5.00

8.00

10.00

992

0.00

1.00

4.00

8.00

10.00

993

0.00

1.00

4.00

8.00

10.00

1008

0.00

1.00

4.00

7.00

10.00

1009

0.00

1.00

4.00

7.00

10.00

1024

0.00

0.00

3.00

6.00

10.00

1025

0.00

0.00

3.00

6.00

9.00

1040

0.00

0.00

3.00

6.00

9.00

1041

0.00

0.00

2.00

6.00

9.00

1056

0.00

0.00

2.00

5.00

8.00

1057

0.00

0.00

2.00

5.00

8.00

1072

0.00

0.00

1.00

4.00

8.00

1073

0.00

0.00

1.00

4.00

8.00

1088

0.00

0.00

1.00

4.00

7.00

1089

0.00

0.00

1.00

4.00

7.00

1104

0.00

0.00

0.00

3.00

6.00

1105

0.00

0.00

0.00

3.00

6.00

1120

0.00

0.00

0.00

2.00

6.00

1121

0.00

0.00

0.00

2.00

6.00

1136

0.00

0.00

0.00

2.00

5.00

1137

0.00

0.00

0.00

2.00

5.00

1152

0.00

0.00

0.00

1.00

4.00

1153

0.00

0.00

0.00

1.00

4.00

1168

0.00

0.00

0.00

1.00

4.00

1169

0.00

0.00

0.00

1.00

4.00

1182

0.00

0.00

0.00

0.00