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  • Variations

    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

    If your payee has a withholding variation in place for the current financial year, you use one of the following to work out the amount of withholding:

    • the varied rate – if your payee included the income from the additional payment in their variation application
    • this tax table – if your payee did not include the income from the additional payment in their variation application.

    If your payee had a withholding variation in place at the time the additional payment accrued but the withholding variation is no longer in effect when the additional payment is made, it does not apply when working out the amount to withhold.

    Find out more

    If you need help to determine whether to use a withholding variation to work out the amount to withhold from an additional payment, phone us on 1300 360 221.

    End of find out more
    Last modified: 29 Oct 2013QC 34732