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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.

Published 17 June 2026

About this schedule

Calculating amounts to withhold from back payments, commissions or bonuses and similar payments.

Tax file number (TFN) declarations

Withholding according to payees' TFN declarations.

Working out the withholding amount

Factors to consider when working out the withholding amount.

Back payment reporting

How to report back payments.

Withholding amounts examples

Examples of how to calculate the withholding amounts.

PAYG withholding publications

Access to PAYG withholding tax tables and other PAYG withholding publications.

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