• Schedule 30 - Tax table for back payments, commissions, bonuses and similar payments

    Attention

    This tax table replaces PAYG withholding tax table - commission payments and Tax table for bonuses and similar payments.

    End of attention

    How to obtain copies of this publication

    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
    Attention

    New withholding limit

    This tax table is currently being revised for 1 July 2013. Changes include a withholding limit of 46.5% on tax withheld from any additional payments calculated using an annualised method.

    From now until 30 June 2013, you can choose to apply the withholding limit of 46.5% if you use Method A Prior financial year and Method B in the current Tax table for back payments, commissions, bonuses and similar payments (NAT 3348).

    Applying this withholding limit may result in withholding not being sufficient to cover some employees' end of year tax liability. In these situations, an employee can complete a Withholding declaration - upwards variation (NAT 5367) to increase their withholding for the remainder of the financial year.

    End of attention

    You can download a printable version of this Tax table for back payments, commissions, bonuses and similar payments (NAT 3348, 368KB) in Portable Document Format (PDF).

    You can obtain a printed copy by noting the full title of the publication and:

    • referring to our online publications ordering service
    • phoning our Publications Distribution Service (which operates from 8.00am to 6.00pm, Monday to Friday) on 1300 720 092 - before you phone, check whether there are other publications you may need
    Attention

    If you cannot access this PDF publication for any reason and you need more information about the correct amount of tax to withhold, phone us on either:

    • 13 28 61 if you are an individual
    • 13 28 66 if you are an employer or payer.
    End of attention

    More information

    For more information, refer to:

    Last modified: 19 Nov 2012QC 25941