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Schedule 5 – Tax table for back payments, commissions, bonuses and similar payments

Work out the tax to withhold from payments of salary or wages that include a back payment, commission or bonus.

Last updated 12 October 2020

This withholding schedule is 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 certain withholding payments paid as a lump sum that are covered by Subdivisions 12-B (except sections 12-50 and 12-55), 12-C (except sections 12-85 and 12-90) and 12-D of Schedule 1 to the TAA.