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

• About this schedule
• Tax file number (TFN) declarations
• Working out the withholding amount
• End-of-year reporting
• Examples
• PAYG withholding publications

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.