Tax tables

Introduction

We produce a range of tax tables to help you work out how much to withhold from payments you make to your payees. A tax withheld calculator that calculates the correct amount of tax to withhold is also available.

For the 2013-14 income year there are no changes to the income tax rates or thresholds. You can continue to use most tax tables. However, there have been changes to tax tables where any of your employees: have a Higher Education Loan Program debt or Financial supplement debt were paid back payments, commissions, bonuses and similar payments received an employment termination payment or return to work payment are seniors or pensioners. Tax tables for previous years are also available.

Regular payments

Weekly tax table - including instructions for calculating monthly and quarterly withholding	NAT 1005
Fortnightly tax table	NAT 1006
Monthly withholding table	NAT 1007
Tax table for daily and casual workers	NAT 1024

Medicare levy

Weekly tax table with no and half Medicare levy	NAT 1008
Fortnightly withholding table with no and half Medicare levy	NAT 74228
Medicare levy adjustment weekly tax table	NAT 1010
Medicare levy adjustment fortnightly tax table	NAT 1011
Medicare levy adjustment monthly withholding table	NAT 1012

Higher Education Loan Program (HELP)

The following HELP tax tables have changed:

Statement of formulas for calculating Higher Education Loan Program (HELP) component	NAT 2335
HELP weekly tax table (Including statement of formulas for calculating weekly and monthly withholding)	NAT 2173
HELP fortnightly tax table	NAT 2185
HELP monthly withholding table	NAT 2186
Calculating HELP in conjunction with SFSS	NAT 3539

Student Financial Supplement Scheme (SFSS)

The following SFSS tax tables have changed:

Statement of formulas for calculating Student Financial Supplement Scheme (SFSS) component	NAT 3305
SFSS weekly tax table (Including formulas for calculating monthly withholding)	NAT 3306
SFSS fortnightly tax table	NAT 3307
SFSS monthly withholding table	NAT 3308

Superannuation payments

Tax table for superannuation lump sums	NAT 70981
Tax table for superannuation income streams	NAT 70982

Statement of formulas

Statement of formulas for calculating amounts to be withheld	NAT 1004

Other tax tables

Tax table for individuals employed in the horticultural or shearing industry	NAT 1013
Tax table for actors, variety artists and other entertainers	NAT 1023
Tax table for annuities	NAT 3350
Tax table for unused leave payments on termination of employment	NAT 3351
Tax table for payments made under voluntary agreements	NAT 3352
PAYG withholding tax table - additional amount to withhold as a result of an upwards variation	NAT 5441
Tax table for Joint Petroleum Development Area	NAT 7288

The following tax tables have changed:

Tax table for return to work payments	NAT 3347
Tax table for back payments, commissions, bonuses and similar payments	NAT 3348
Tax table for seniors and pensioners	NAT 4466
Tax table for employment termination payments	NAT 70980

More information

Tax withheld calculator

PAYG payment summaries and guidelines

PAYG withholding news under 'News'.