• Schedule 2 - Tax table for individuals employed in the horticultural or shearing industry

    Attention

    For payments made on or after 1 July 2014 to 30 June 2015.

    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 (TAA). It applies to withholding payments covered by sections 12 35 of Schedule 1 to the TAA.

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    Use the new Withholding look-up tool to quickly work out the amount to withholdThis link opens in a new window.

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    Using this table

    Attention

    Warning:

    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 payments to individuals in the horticultural industry who:

    • work in any process associated with the production, cultivation or harvest of a horticultural crop
    • perform the process on the grower’s property
    • do not work for the same grower for a continuous period exceeding six months
    • have given you a valid Tax file number declaration NAT 3092) and have claimed the tax-free threshold.

    Also use this table if you make payments to individuals in the shearing industry such as shearers, crutchers, wool classers, cooks, shed hands and pressers who:

    • have given you a valid Tax file number declaration (NAT 3092) and have claimed the tax-free threshold
    • do not work for the same employer for a continuous period exceeding six months.

    For all other circumstances use the relevant PAYG withholding weekly or fortnightly tax table.

    Attention

    If you employ individuals under the Seasonal labour mobility program this tax table does not apply. For these individuals you are required to withhold at 15%.

    For more information about the program, refer to Seasonal labour mobility program – frequently asked questions for approved employers (NAT 74052).

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    Working out the withholding amount

    To work out the amount you need to withhold you must

    1. Input your employees total earnings into the Withholding look-up toolThis link opens in a new window.
    2. Use the appropriate column to find the correct amount to withhold
      • column 2 if the resident employee has given you a TFN
      • column 3 if the resident employee has not given you a TFN
      • column 4 if the foreign resident employee has given you a TFN
      • column 5 if the foreign resident employee has not given you a TFN.
       

    Example

    An employee has earnings of $231.50.

    To work out the correct amount to withhold, ignore any cents, use column 1 and find $231.

    If the employee is:

    • a resident employee and claim the tax-free threshold use column 2 to find the correct amount to withhold ($30)
    • a resident employee and has not claimed the tax-free threshold use column 3 to find the correct amount to withhold ($113)
    • a foreign employee and has given you a TFN use column 4 to find the correct amount to withhold ($75)
    • a foreign employee and has not given you a TFN use column 5 to find the correct amount to withhold ($108).
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    Resident employees

    The standard rate of withholding of 13% applies where an employee has given you a valid TFN and you withhold amounts using the figures shown in column 2 of the Withholding look-up tool.

    If the employee has not given you a valid TFN, you must withhold amounts using the figures shown in column 3 of the Withholding look-up tool.

    When your employee is a foreign resident

    If your employee has answered no to the question ‘Are you an Australian resident for tax purposes?’ on their Tax file number declaration, you will need to use the foreign resident tax rates.

    Where an employee has given you a valid TFN, you withhold amounts using the figures shown in column 4 of this table. If the employee has not given you a valid TFN, you must withhold amounts using the figures shown in column 5 of this table.

    Generally, foreign resident employees cannot claim tax offsets. In limited circumstances, they may be entitled to claim a zone or overseas forces offset. If your foreign resident employee has claimed a tax offset on the Tax file number declaration you don’t need to make any adjustment to the amount you withhold.

    Pay period

    The rates in this tax table apply irrespective of the pay period.

    Last modified: 01 Jul 2014QC 39416