Document ID: chunk:federal_register_of_legislation:F2024L00664:schedule:9:p1
Version: federal_register_of_legislation:F2024L00664
Segment Type: schedule
Provision Reference: sch 9 (pt 1/6)
Character Range: 184188–186902

Schedule 9 – Tax table for seniors and pensioners

This schedule applies to withholding payments covered by Subdivisions 12-B (except sections 12-50 and 12-55), and 12-D of Schedule 1 to the TAA.

The amounts, formulas and procedures in this schedule were last updated on 1 July 2024.

Using this schedule

Use this schedule if you make payments to:
    * seniors and pensioners who, at the end of the relevant financial year, are 67 years of age or older (for example, to be eligible for the year ending 30 June 2025, a payee must be born on or before 30 June 1958)
    * veterans receiving a service pension and/or war widows/widowers receiving an income support supplement from the Department of Veterans' Affairs who are at least 60 years of age.

This schedule applies to weekly payments including:
    * salary, wages, allowances and leave loading paid to employees
    * directors' fees
    * payments to labour-hire workers
    * compensation, sickness or accident payments that are calculated at a periodical rate and made because a person is unable to work (unless the payment is made under an insurance policy to the policy owner)
    * a non-super income stream
    * a super income stream.

This schedule can only apply if the payee has provided you with either:

    * a Withholding declaration indicating that they are an Australian resident for tax purposes at question 4 and answered yes to questions 5 and 8
    * a Withholding declaration – short version for seniors and pensioners indicating that they are an Australian resident for tax purposes at question 4 and answered yes to questions 5 and 6.

For super income stream payments, you must also use Schedule 13 - Tax table for superannuation income streams to calculate withholding.

Working out the withholding amount

To work out the withholding amount:

   1. Calculate your payee's total weekly earnings, add any allowances and irregular payments that will be included in this week's pay to the normal weekly earnings, ignoring any cents.
   2. Using the applicable tab in the Withholding lookup tool at ato.gov.au/taxtables, input the amount from step 1 as per instructions in the tool.
   3. Use the appropriate column to find the correct amount to withhold. If your payee is:
-          single, use column 2
-          a member of an illness-separated couple, use column 3
-          a member of a couple, use column 4.
  4.     If your payee is entitled to a tax offset or a Medicare levy adjustment, subtract its weekly value from the withholding amount found in step 3.
Example:

A payee has weekly earnings of $662.95 and has not claimed a Medicare levy exemption. To work out the correct amount to withhold use the first tab in