Australian Taxation Office
 
Taxation Administration Act 1953
 
Pay as you go withholding
 
Taxation Administration Act Withholding Schedules 2010 – Legislative Instrument
I, Erin Kathleen Holland, Deputy Commissioner of Taxation, make this instrument under section 15-25 of Schedule 1 to the Taxation Administration Act 1953.
Signed on the 25th day of May 2010
Erin Holland
Deputy Commissioner of Taxation
 
Commencement
This instrument commences on 1 July 2010.
Purpose
(1)            Withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required 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 and amounts of liabilities to the Commonwealth under the Higher Education Funding Act 1988, the Higher Education Support Act 2003, the Social Security Act 1991 and the Student Assistance Act 1973.
Withholding Schedules
Each of the withholding schedules listed in the following table, has effect:
 
Schedule number
NAT number
Title

1
1004-05.2010
Statement of formulas for calculating amounts to be withheld

2
1005-05.2010
Weekly tax table
Incorporating Medicare levy with and without leave loading

3
1006-05.2010
Fortnightly tax table
Incorporating Medicare levy with and without leave loading

4
1007-05.2010
Monthly tax table
Incorporating Medicare levy with and without leave loading

5
1008-05.2010
Weekly tax table with no and half Medicare levy
Including  Medicare levy adjustment to half levy - table

6
1010-05.2010
Medicare levy adjustment weekly tax table

7
1011-05.20010
Medicare levy adjustment fortnightly tax table

8
1012-05.2010
Medicare levy adjustment monthly tax table

9
1023-05.2010
Tax table for actors, variety artists and other entertainers

10
1024-05.2010
Tax table for daily and casual workers
Incorporating Medicare levy, including statement of formulas

11
2173-05.2010
Higher Education Loan Program (HELP) weekly tax table
Including statement of formulas

12
2185-05.2010
Higher Education Loan Program (HELP) fortnightly tax table
Including statement of formulas

13
2186-05.2010
Higher Education Loan Program (HELP)  monthly tax table
Including statement of formulas

14
2335-05.2010
Statement of formulas for calculating Higher Education Loan Program (HELP) component
Including coefficients for calculating weekly withholding amounts incorporating HELP component

15
2446-05.2010
Statement of formulas for calculating withholding amounts for members of the defence force

16
3305-05.2010
Statement of formulas for calculating Student Financial Supplement Scheme (SFSS) component
Including coefficients for calculating weekly withholding amounts incorporating SFSS component

17
3306-05.2010
Student Financial Supplement Scheme (SFSS) weekly tax table
Including statement of formulas

18
3307-05.2010
Student Financial Supplement Scheme (SFSS) fortnightly tax table
Including statement of formulas

19
3308-05.2010
Student Financial Supplement Scheme (SFSS) monthly tax table
Including statement of formulas

20
3479-05.2010
Quarterly tax table
Incorporating Medicare levy with and without leave loading

21
3539-05.2010
Calculating Higher Education Loan Program (HELP) in conjunction with Student  Financial Supplement Scheme (SFSS)

22
4466-05.2010
Tax table for senior Australians

23
7288-05.2010
Special tax table – Joint Petroleum Development Area

28
3351-05.2010
Tax table for unused leave payments on termination of employment

30
3348-05.2010
Tax table for back payments  including lump sum payments in arrears.

31
3350-05.2010
Tax table for annuities

32
70980-05.2010
Tax table for employment termination payments

33
70981-05.2010
Tax table for superannuation lump sums

Revocation of current withholding schedules
The following withholding schedules are to be withdrawn:
 
Schedule number
NAT number
Title

1
1004-05.2009
Statement of formulas for calculating amounts to be withheld

2
1005-05.2009
Weekly tax table
Incorporating Medicare levy with and without leave loading

3
1006-05.2009
Fortnightly tax table
Incorporating Medicare levy with and without leave loading

4
1007-05.2009
Monthly tax table
Incorporating Medicare levy with and without leave loading

5
1008-05.2009
Weekly tax table with no and half Medicare levy
Including  Medicare levy adjustment to half levy - table

6
1010-05.2009
Medicare levy adjustment weekly tax table

7
1011-05.2009
Medicare levy adjustment fortnightly tax table

8
1012-05.2009
Medicare levy adjustment monthly tax table

9
1023-05.2009
Tax table for actors, variety artists and other entertainers.

10
1024-05.2009
Tax table for daily and casual workers Incorporating Medicare levy, including statement of formulas

11
2173-05.2009
Higher Education Loan Program (HELP) weekly tax table
Including statement of formulas

12
2185-05.2009
Higher Education Loan Program (HELP) fortnightly tax table
Including statement of formulas

13
2186-05.2009
Higher Education Loan Program (HELP)  monthly tax table
Including statement of formulas

14
2335-05.2009
Statement of formulas for calculating Higher Education Loan Program (HELP) component
Including coefficients for calculating weekly withholding amounts incorporating HELP component

15
2446-05.2009
Statement of formulas for calculating withholding amounts for members of the defence force

16
3305-05.2009
Statement of formulas for calculating Student Financial Supplement Scheme (SFSS) component
Including coefficients for calculating weekly withholding amounts incorporating SFSS component

17
3306-05.2009
Student Financial Supplement Scheme (SFSS) weekly tax table
Including statement of formulas

18
3307-05.2009
Student Financial Supplement Scheme (SFSS) fortnightly tax table
Including statement of formulas

19
3308-05.2009
Student Financial Supplement Scheme (SFSS) monthly tax table
Including statement of formulas

20
3479-05.2009
Quarterly tax table
Incorporating Medicare levy with and without leave loading

21
3539-05.2009
Coefficients for calculating weekly withholding amounts
Incorporating Student Financial Supplement Scheme (SFSS) component and Higher Education Loan Program (HELP) component

22
4466-05.2009
Tax table for senior Australians

23
7288-02.2009
Special tax table – Joint Petroleum Development Area

28
3351-05.2009
Tax table for unused leave payments on termination of employment

30
3348-05.2008
Back payments including lump sum payments in arrears

31
3350-05.2009
Tax table for annuities

32
70980-05.2009
Tax table for employment termination payments

33
70981-05.2009
Tax table for superannuation lump sums