Tax tables | Australian Taxation Office

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We produce a range of tax tables to help you work out how much to withhold from payments you make to your employees or other payees. A tax withheld calculator that calculates the correct amount of tax to withhold is also available.

Tax tables with an asterisk (‘*’) have downloadable look-up tables available in portable document format (PDF). To get a copy of the PDF, select the tax table you need and go to the heading ‘Using this table’. The link to the PDF is in the ‘Get it done’ section.

Tax tables for previous years are also available at Tax rates and codes.

On this page:

Important information for this year

There are currently no changes to the tax rates or income thresholds for the 2020–21 income year. Changes announced in 2019 to the low and middle income tax offsets were only in respect of the amount of that offset. This is claimable when individuals lodge their tax return.

In 2019, the HELP, SSL and TSL tax tables were renamed ‘Study and training support loans tax tables’. They incorporate HELP, VSL, SFSS, SSL, ABSTUDY SSL and TSL. There are no longer separate SFSS tax tables.

You now need to refer to the applicable ‘Study and training support loans tax table’ wherever any existing tax tables refer to HELP, SSL, TSL or SFSS tax tables.

With the annual indexing of the repayment incomes for study and trading support loans, the only updates for the 2020–21 year are to:

  • Schedule 8 – Statement of formulas for calculating study and training support loans components (NAT 3539)
  • the study and training support loans weekly, fortnightly and monthly tax tables.

Changes to age limits for genuine redundancy and early retirement scheme payments

Legislation was passed in October 2019 that extended the concessional tax treatment of genuine redundancy and early retirement scheme payments. This was extended to people who had reached the age based limit of 65 years but not the age-pension age. The changes apply to payments received by employees who are dismissed or retire on or after 1 July 2019.

This may impact withholding calculations for some employees when using Schedule 7 – Tax table for unused leave payments on termination of employment and Schedule 11 – Tax table for employment termination payments.

Refer to further information before using these schedules: Genuine redundancy and early retirement scheme payments – alignment with the Age Pension age.

Tax tables updated that apply from 1 July 2020

The following tax tables were updated and apply from 1 July 2020.

Statement of formulas

Study and training support loans

Tax tables that continue to apply from 1 July 2020

The following tax tables were not updated but continue to apply from 1 July 2020.

Statement of formulas

Regular payments

Medicare levy

Superannuation payments

Payee or industry specific tax tables

Types of payment specific tax tables

Note: Go to Seasonal Worker Programme and Pacific Labour Scheme for withholding rates for individuals employed under those schemes.

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Last modified: 12 Jun 2020QC 16945

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