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


For payments made on or after 1 July 2012 to 30 June 2014

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. It applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of schedule 1.

End of attention

Who should use this schedule?



This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

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

Payments include:

  • salary, wages, allowances and leave loading paid to employees
  • paid parental leave to an eligible worker
  • director’s 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).


Find out more

For a full list of tax tables, refer to Tax tables.

Alternatively, we have a calculator to help you work out the correct amount of tax to withhold from payments to most payees. To access the calculator, refer to Tax withheld calculator.

End of find out more


Last modified: 17 Jun 2014QC 25920