Upward variations



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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Where your payee wants to increase the withholding amount (upward variation), they can enter into an agreement with you for this. The agreement should be in writing, but can be in any format that suits your business – for example, an email request could be used, or you may design a paper or computer-based form for this purpose.

Your agreement to the arrangement will be indicated by withholding in accordance with the payee’s request – so no additional record is required.

Where your payee has an upward variation in place and it applies to payments that become non-assessable, the variation ceases to have effect.


Business tip

An upward variation cannot result in a lesser amount of withholding than would otherwise apply using the tax tables.

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Work it out

For instructions on how to calculate withholding where an upward variation agreement is in place, refer to the Schedule 14 - Tax table for additional amounts to withhold as a result of an agreement to increase withholding.

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    Last modified: 11 Mar 2015QC 17597