Document ID: chunk:federal_register_of_legislation:F2024L00664:front:0:p1
Version: federal_register_of_legislation:F2024L00664
Segment Type: other
Provision Reference: 
Character Range: 0–2857

Taxation Administration (Withholding Schedules) Instrument 2024

I, Emma Rosenzweig, Deputy Commissioner of Taxation, make the following instrument.

Dated  30 May 2024

Emma Rosenzweig
Deputy Commissioner of Taxation

Contents
1 Name
2 Commencement
3 Authority
4 Definitions
5 Repeals
6 Schedules
7 Guide to Schedules
8 Guide to other relevant documents and links
Schedule 1 – Statement of formulas for calculating amounts to be withheld
Schedule 2 – Tax table for individuals employed in the horticultural or shearing industry
Schedule 3 – Tax table for actors, variety artists and other entertainers
Schedule 4 – Tax table for return to work payments
Schedule 5 – Tax table for back payments, commissions, bonuses and similar payments
Schedule 6 – Tax table for annuities
Schedule 7 – Tax table for unused leave payments on termination of employment
Schedule 8 – Statement of formulas for calculating study and training support loans components
Schedule 9 – Tax table for seniors and pensioners
Schedule 10 – Tax table for payments made under voluntary agreements
Schedule 11 – Tax table for employment termination payments
Schedule 12 – Tax table for superannuation lump sums
Schedule 13 – Tax table for superannuation income streams
Schedule 14 - Tax table for additional amounts to withhold as a result of an agreement to increase withholding
Schedule 15 – Tax table for working holiday makers

1 Name
  This instrument is the Taxation Administration (Withholding Schedules) Instrument 2024.

2 Commencement
 (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information
Column 1                           Column 2      Column 3
Provisions                         Commencement  Date/Details
1.  The whole of this instrument   1 July 2024.  1 July 2024.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.
 (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3 Authority
  This instrument is made under section 15-25 in Schedule 1 to the TAA.

4 Definitions
  In this instrument:
ATO means the Australian Taxation Office.
Quick code means an alphanumeric code beginning with 'QC' that can be used to navigate to a specific page on the ATO website, by typing the code into the website search bar.
Note: The ATO website is www.ato.gov.au. This instrument contains quick code references to help people to navigate to specific pages on that website.
TAA means the Taxation Administration Act