OPS 2009/3
AUSTRALIAN GOVERNMENT
This Legislative Instrument has been repealed by Treasury (Spent and Redundant Instruments) Repeal Regulation 2013.Taxation Administration Act 1953
Section 15-25 of Schedule 1
Legislative Instrument
I, Erin Kathleen Holland, Deputy Commissioner of Taxation, make this instrument under section 15-25 of Schedule 1 to the Taxation Administration Act 1953.
Signed on the 21st day of May 2009
Commencement
This instrument commences on 1 July 2009.
Purpose
- (1)
- Withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953.
- (2)
- The withholding schedules in this instrument are made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under the Higher Education Funding Act 1988, the Higher Education Support Act 2003, the Social Security Act 1991 and the Student Assistance Act 1973.
Withholding Schedules
Each of the withholding schedules listed in the following table, has effect:
| Schedule number | NAT number | Title |
|---|---|---|
| 1 | 1004-05.2009 | Statement of formulas for calculating amounts to be withheld |
| 2 | 1005-05.2009 | Weekly tax table Incorporating Medicare levy with and without leave loading |
| 3 | 1006-05.2009 | Fortnightly tax table Incorporating Medicare levy with and without leave loading |
| 4 | 1007-05.2009 | Monthly tax table Incorporating Medicare levy with and without leave loading |
| 5 | 1008-05.2009 | Weekly tax table with no and half Medicare levy Including weekly table for Medicare levy adjustment - half levy |
| 6 | 1010-05.2009 | Medicare levy adjustment weekly tax table |
| 7 | 1011-05.2009 | Medicare levy adjustment fortnightly tax table |
| 8 | 1012-05.2009 | Medicare levy adjustment monthly tax table |
| 9 | 1023-05.2009 | Tax table for actors, variety artists and other entertainers |
| 10 | 1024-05.2009 | Tax table for daily and casual workers Incorporating Medicare levy, including statement of formulas |
| 11 | 2173-05.2009 | Higher Education Loan Program (HELP) weekly tax table Including statement of formulas |
| 12 | 2185-05.2009 | Higher Education Loan Program (HELP) fortnightly tax table Including statement of formulas |
| 13 | 2186-05.2009 | Higher Education Loan Program (HELP) monthly tax table Including statement of formulas |
| 14 | 2335-05.2009 | Statement of formulas for calculating Higher Education Loan Program (HELP) component Including coefficients for calculating weekly withholding amounts incorporating HELP component |
| 15 | 2446-05.2009 | Statement of formulas for calculating withholding amounts for members of the Defence Force |
| 16 | 3305-05.2009 | Statement of formulas for calculating Student Financial Supplement Scheme (SFSS) component Including coefficients for calculating weekly withholding amounts incorporating SFSS component |
| 17 | 3306-05.2009 | Student Financial Supplement Scheme (SFSS) weekly tax table Including statement of formulas |
| 18 | 3307-05.2009 | Student Financial Supplement Scheme (SFSS) fortnightly tax table Including statement of formulas |
| 19 | 3308-05.2009 | Student Financial Supplement Scheme (SFSS) monthly tax table Including statement of formulas |
| 20 | 3479-05.2009 | Quarterly tax table Incorporating Medicare levy with and without leave loading |
| 21 | 3539-05.2009 | Coefficients for calculating weekly withholding amounts Incorporating Student Financial Supplement Scheme (SFSS) component and Higher Education Loan Program (HELP) component |
| 22 | 4466-05.2009 | Tax table for senior Australians |
| 28 | 3351-05.2009 | Tax table for unused leave payments on termination of employment |
| 31 | 3350-05.2009 | Tax table for annuities |
| 32 | 70980-05.2009 | Tax table for employment termination payments |
| 33 | 70981-05.2009 | Tax table for superannuation lump sums |
Revocation of current withholding schedules
The following withholding schedules are to be withdrawn:
| Schedule number | NAT number | Title |
|---|---|---|
| 1 | 1004-05.2008 | Statement of formulas for calculating amounts to be withheld |
| 2 | 1005-05.2008 | Weekly tax table Incorporating Medicare levy with and without leave loading |
| 3 | 1006-05.2008 | Fortnightly tax table Incorporating Medicare levy with and without leave loading |
| 4 | 1007-05.2008 | Monthly tax table Incorporating Medicare levy with and without leave loading |
| 5 | 1008-05.2008 | Weekly tax table with no and half Medicare levy Including weekly table for Medicare levy adjustment - half levy |
| 6 | 1010-05.2008 | Medicare levy adjustment weekly tax table |
| 7 | 1011-05.2008 | Medicare levy adjustment fortnightly tax table |
| 8 | 1012-05.2008 | Medicare levy adjustment monthly tax table |
| 9 | 1023-05.2008 | Special tax table for actors, variety artists and other entertainers |
| 10 | 1024-05.2008 | Special daily rates tax table Incorporating Medicare levy, including statement of formulas |
| 11 | 2173-05.2008 | Higher Education Loan Programme (HELP) weekly tax table Including statement of formulas |
| 12 | 2185-05.2008 | Higher Education Loan Programme (HELP) fortnightly tax table Including statement of formulas |
| 13 | 2186-05.2008 | Higher Education Loan Programme (HELP) monthly tax table Including statement of formulas |
| 14 | 2335-05.2008 | Statement of formulas for calculating Higher Education Loan Programme (HELP) component Including coefficients for calculating weekly withholding amounts incorporating HELP component |
| 15 | 2446-05.2008 | Statement of formulas for calculating withholding amounts for members of the Defence Force |
| 16 | 3305-05.2008 | Statement of formulas for calculating Student Financial Supplement Scheme (SFSS) component Including coefficients for calculating weekly withholding amounts incorporating SFSS component |
| 17 | 3306-05.2008 | Student Financial Supplement Scheme (SFSS) weekly tax table Including statement of formulas |
| 18 | 3307-05.2008 | Student Financial Supplement Scheme (SFSS) fortnightly tax table Including statement of formulas |
| 19 | 3308-05.2008 | Student Financial Supplement Scheme (SFSS) monthly tax table Including statement of formulas |
| 20 | 3479-05.2008 | Quarterly tax table Incorporating Medicare levy with and without leave loading |
| 21 | 3539-05.2008 | Coefficients for calculating weekly withholding amounts Incorporating Student Financial Supplement Scheme (SFSS) component and Higher Education Loan Programme (HELP) component |
| 22 | 4466-05.2008 | Special tax table for aged pensioners and low income aged persons (senior Australians) |
| 28 | 3351-05.2008 | Tax table for unused leave payments on termination of employment |
| 31 | 3350-05.2008 | Tax table for non-superannuation income streams |
| 32 | 70980-05.2008 | Tax table for employment termination payments |
| 33 | 70981-05.2008 | Tax table for superannuation lump sums |
| 2571-10.2000 | Special Tax Table for Individuals in the Shearing Industry covered by the Shearing Contractors Association of Australia and West Australian Shearing Contractors Association. Incorporating Medicare Levy and Individual Statement of Formulas |
Commencement
This instrument commences on 1 July 2009
Signed on Wednesday 21st May 2009
Erin Holland
Deputy Commissioner of Taxation
Registration Number: F2009L02075
Registration Date: 26 May 2009
Related Explanatory Statements:
OPS 2009/3 - Explanatory statement