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Tax withheld calculator

 
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Tax file number not provided

If the resident payee has not given you a valid tax file number declaration quoting their tax file number (TFN) or one of the exemptions below (see Tax file number exempt), you must withhold 46.5% (45% for foreign residents) from the total gross payment, including:

  • the whole amount of all leave loading payments
  • payments on termination of employment - that is, holiday pay, unused annual leave and long service leave
  • the taxable part of an employment termination payment.

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Last Modified: Thursday, 16 August 2012
 
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