Schedule 3 – Fortnightly tax table
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.
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Who should use this table?
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 any of the following payments on a fortnightly basis:
- salary, wages, allowances and leave loading to employees
- paid parental leave to an eligible worker
- director’s fees
- salary and allowances 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 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).
Also use this table for payments made to foreign residents.
Other tax tables may apply if you made payments to shearers, workers in the horticultural industry, performing artists and those engaged on a daily or casual basis.
Find out more
For a full list of tax tables, refer to Tax tables.
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Can you use a formula?
The withholding amounts shown in this table can be expressed in a mathematical form.
If you have developed your own payroll software package, to refer to Statement of formulas for calculating amounts to be withheld (NAT 1004).
Last modified: 14 Jun 2013QC 25922