Reference: OPS 2009/3
Document type: Legislative Instrument
Enabling act: Taxation Administration Act 1953 Section 15-25 of Schedule 1
Date of issue: 21 May 2009
Signatory: Erin Holland Deputy Commissioner of Taxation
Registration number: F2009L02075
Registration date: 26 May 2009


I, Erin Kathleen Holland, Deputy Commissioner of Taxation, make this instrument under section 15-25 of Schedule 1 to the Taxation Administration Act 1953 . Signed on the 21st day of May 2009 | Commencement | This instrument commences on 1 July 2009. | Purpose (1) Withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953 . (2) The withholding schedules in this instrument are made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under the Higher Education Funding Act 1988 , the Higher Education Support Act 2003 , the Social Security Act 1991 and the Student Assistance Act 1973 . | (1) Withholding schedules specify the amounts, formulas and procedures to be used for working out the amount required to be withheld by an entity from a withholding payment covered by Subdivision 12-B, 12-C or 12-D of Schedule 1 to the Taxation Administration Act 1953 . (2) The withholding schedules in this instrument are made for the purposes of collecting income tax, Medicare levy and amounts of liabilities to the Commonwealth under the Higher Education Funding Act 1988 , the Higher Education Support Act 2003 , the Social Security Act 1991 and the Student Assistance Act 1973 . | Withholding Schedules | Each of the withholding schedules listed in the following table, has effect: Schedule number NAT number Title 1 1004-05.2009 Statement of formulas for calculating amounts to be withheld 2 1005-05.2009 Weekly tax table Incorporating Medicare levy with and without leave loading 3 1006-05.2009 Fortnightly tax table Incorporating Medicare levy with and without leave loading 4 1007-05.2009 Monthly tax table Incorporating Medicare levy with and without leave loading 5 1008-05.2009 Weekly tax table with no and half Medicare levy Including weekly table for Medicare levy adjustment - half levy 6 1010-05.2009 Medicare levy adjustment weekly tax table 7 1011-05.2009 Medicare levy adjustment fortnightly tax table 8 1012-05.2009 Medicare levy adjustment monthly tax table 9 1023-05.2009 Tax table for actors, variety artists and other entertainers 10 1024-05.2009 Tax table for daily and casual workers Incorporating Medicare levy, including statement of formulas 11 2173-05.2009 Higher Education Loan Program (HELP) weekly tax table Including statement of formulas 12 2185-05.2009 Higher Education Loan Program (HELP) fortnightly tax table Including statement of formulas 13 2186-05.2009 Higher Education Loan Program (HELP) monthly tax table Including statement of formulas 14 2335-05.2009 Statement of formulas for calculating Higher Education Loan Program (HELP) component Including coefficients for calculating weekly withholding amounts incorporating HELP component 15 2446-05.2009 Statement of formulas for calculating withholding amounts for members of the Defence Force 16 3305-05.2009 Statement of formulas for calculating Student Financial Supplement Scheme (SFSS) component Including coefficients for calculating weekly withholding amounts incorporating SFSS component 17 3306-05.2009 Student Financial Supplement Scheme (SFSS) weekly tax table Including statement of formulas 18 3307-05.2009 Student Financial Supplement Scheme (SFSS) fortnightly tax table Including statement of formulas 19 3308-05.2009 Student Financial Supplement Scheme (SFSS) monthly tax table Including statement of formulas 20 3479-05.2009 Quarterly tax table Incorporating Medicare levy with and without leave loading 21 3539-05.2009 Coefficients for calculating weekly withholding amounts Incorporating Student Financial Supplement Scheme (SFSS) component and Higher Education Loan Program (HELP) component 22 4466-05.2009 Tax table for senior Australians 28 3351-05.2009 Tax table for unused leave payments on termination of employment 31 3350-05.2009 Tax table for annuities 32 70980-05.2009 Tax table for employment termination payments 33 70981-05.2009 Tax table for superannuation lump sums | The following withholding schedules are to be withdrawn: Schedule number NAT number Title 1 1004-05.2008 Statement of formulas for calculating amounts to be withheld 2 1005-05.2008 Weekly tax table Incorporating Medicare levy with and without leave loading 3 1006-05.2008 Fortnightly tax table Incorporating Medicare levy with and without leave loading 4 1007-05.2008 Monthly tax table Incorporating Medicare levy with and without leave loading 5 1008-05.2008 Weekly tax table with no and half Medicare levy Including weekly table for Medicare levy adjustment - half levy 6 1010-05.2008 Medicare levy adjustment weekly tax table 7 1011-05.2008 Medicare levy adjustment fortnightly tax table 8 1012-05.2008 Medicare levy adjustment monthly tax table 9 1023-05.2008 Special tax table for actors, variety artists and other entertainers 10 1024-05.2008 Special daily rates tax table Incorporating Medicare levy, including statement of formulas 11 2173-05.2008 Higher Education Loan Programme (HELP) weekly tax table Including statement of formulas 12 2185-05.2008 Higher Education Loan Programme (HELP) fortnightly tax table Including statement of formulas 13 2186-05.2008 Higher Education Loan Programme (HELP) monthly tax table Including statement of formulas 14 2335-05.2008 Statement of formulas for calculating Higher Education Loan Programme (HELP) component Including coefficients for calculating weekly withholding amounts incorporating HELP component 15 2446-05.2008 Statement of formulas for calculating withholding amounts for members of the Defence Force 16 3305-05.2008 Statement of formulas for calculating Student Financial Supplement Scheme (SFSS) component Including coefficients for calculating weekly withholding amounts incorporating SFSS component 17 3306-05.2008 Student Financial Supplement Scheme (SFSS) weekly tax table Including statement of formulas 18 3307-05.2008 Student Financial Supplement Scheme (SFSS) fortnightly tax table Including statement of formulas 19 3308-05.2008 Student Financial Supplement Scheme (SFSS) monthly tax table Including statement of formulas 20 3479-05.2008 Quarterly tax table Incorporating Medicare levy with and without leave loading 21 3539-05.2008 Coefficients for calculating weekly withholding amounts Incorporating Student Financial Supplement Scheme (SFSS) component and Higher Education Loan Programme (HELP) component 22 4466-05.2008 Special tax table for aged pensioners and low income aged persons (senior Australians) 28 3351-05.2008 Tax table for unused leave payments on termination of employment 31 3350-05.2008 Tax table for non-superannuation income streams 32 70980-05.2008 Tax table for employment termination payments 33 70981-05.2008 Tax table for superannuation lump sums 2571-10.2000 Special Tax Table for Individuals in the Shearing Industry covered by the Shearing Contractors Association of Australia and West Australian Shearing Contractors Association. Incorporating Medicare Levy and Individual Statement of Formulas | Commencement | This instrument commences on 1 July 2009