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

This schedule applied to payments made from 13 October 2020 to 30 June 2024.

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.