• Schedule 24 Tax table for individuals employed in the horticultural or shearing industry

    Including statement of formulas

    Attention

    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 sections 12-35 of schedule 1.

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    Who should use this table?

    Attention

    Warning:

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

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    You should use this table if you make payments to individuals in the horticultural industry who:

    • work in any process associated with the production, cultivation or harvest of a horticultural crop
    • perform the process on the grower’s property
    • do not work for the same grower for a continuous period exceeding six months
    • have given you a valid Tax file number declaration (NAT 3092) and have claimed the tax-free threshold.

    Also use this table if you make payments to individuals in the shearing industry such as shearers, crutchers, wool classers, cooks, shed hands and pressers who:

    • have given you a valid Tax file number declaration and have claimed the tax-free threshold
    • do not work for the same employer for a continuous period exceeding six months.

    For all other circumstances use the relevant PAYG withholding weekly or fortnightly tax table.

    Attention

    If you employ individuals under the Seasonal labour mobility program this tax table does not apply. For these individuals you are required to withhold at 15%.

    For more information about the program, refer to Seasonal labour mobility program – frequently asked questions for approved employers (NAT 74052).

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    Find out more

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

    End of find out more

    Can you use a formula?

    The withholding amounts shown in this table can be expressed in mathematical form.

    If you have developed your own payroll software package, you can use the formulas and coefficients outlined below.

    The formulas comprise linear equations of the form y = ax, where:

    • y is the amount to be withheld expressed in dollars
    • x is earnings for the pay period, ignoring any cents
    • a is the value of the coefficient as shown in table A.

    Table A: Resident or foreign resident rate

     

    Resident – a

    Foreign resident – a

    Tax file number

    0.13

    0.325

    No tax file number

    0.465

    0.45

    Last modified: 14 Jun 2013QC 25926