• Weekly Levy Adjustment (WLA)

    Attention

    Warning:

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

    End of attention

    Where scale 2 is applied

    Where weekly earnings are $395 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 ‘How to work out the weekly earnings’), in the following formulas:

    1. If x is less than $464, WLA = (x – 395.04) × 0.1
    2. If x is $464 or more but less than WFT, WLA = x × 0.0150
    3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0150) – ([x – WFT] × 0.0850)

    Where scale 6 is applied

    Where weekly earnings are $629 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 ‘How to work out the weekly earnings’), in the following formulas:

    1. If x is less than $740, WLA = (x – 629.67) × 0.05
    2. If x is $740 or more but less than WFT, WLA = x × 0.0075
    3. If x is equal to or greater than WFT and less than the SOP, WLA = (WFT × 0.0075) – ([x – WFT] × 0.0425)

    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

    Payee’s weekly earnings are $405.33 and scale 2 is applied.

    x = 405.99

    As x is less than $464, WLA is calculated using formula (1):

    WLA = (405.99 – 395.04) × 0.1
    = 1.0950 or $1.00 (rounded to the nearest dollar).

     

    Example 2

    Payee’s weekly earnings are $751.47 and the number of children claimed at question 12 is three. Scale 6 is applied.

    x = 751.99
    WFT = ([3,007 × 3] + 32,743) ÷ 52
    = 803.1538 or $803.15 (rounded to the nearest cent)

    As x is greater than $740 and less than WFT, WLA is calculated using formula (2):

    WLA = 751.99 × 0.0075
    = 5.6399 or $6.00 (rounded to the nearest dollar).

    Example 3

    Payee’s weekly earnings are $882.29 and the number of children claimed at question 12 is four. Scale 2 is applied.

    x = 882.99
    WFT = ([3,007 × 4] + 32,743) ÷ 52
    = 860.9808 or $860.98 (rounded to the nearest cent).

    SOP = (860.98 × 0.1) ÷ 0.085
    = 1,012.9176 or $1,012 (ignoring cents).

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

    WLA = (860.98 × 0.0150) – ([882.99 – 860.98] × 0.0850)
    = 11.0439 or $11.00 (rounded to the nearest dollar)

    End of example
    Last modified: 17 Jun 2014QC 25920