Document ID: chunk:federal_register_of_legislation:F2024L00664:clause:11_5:p2
Version: federal_register_of_legislation:F2024L00664
Segment Type: clause
Provision Reference: sch 11 cl 5 (pt 2/4)
Character Range: 224330–227062

purposes includes:
    * spouse of the deceased
    * child of the deceased under 18 years old
    * a person who had an interdependency relationship with the deceased
    * a person who was a dependant of the deceased just before the latter died.

A spouse of the deceased includes another person (of any sex) who:
    * was in a relationship with the deceased as registered under a prescribed state or territory law
    * lived with the deceased on a genuine domestic basis in a relationship as a couple, although not legally married.

A child of the deceased includes:
    * an adopted child, stepchild or ex-nuptial child
    * a child of the deceased's spouse
    * a child of the deceased within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement).

An interdependency relationship includes:
    * a close personal relationship between two people who live together, where one or both provides for the financial and domestic support and personal care of the other
    * a close personal relationship between two people who live together but do not satisfy one or more of the requirements mentioned in the previous dot point due to either or both of them suffering from a physical, intellectual or psychiatric disability.

For further information on interdependency relationships and before accepting that a person is financially dependent, refer to interdependency relationship.

If an ETP will be paid to the trustee of a deceased estate, no amount should be withheld.

Rounding of withholding amounts

Withholding amounts calculated by applying this schedule are rounded to the nearest dollar. Results of 50 cents or higher are rounded upwards. If a TFN is not provided, ignore cents when calculating withholding amounts.

Delayed termination payments

Generally, a payment must be made within 12 months of termination to qualify as an ETP. A payment made after 12 months is a delayed termination payment unless we have given approval for the payment to be treated as an ETP.

A delayed termination payment is not treated as an ETP. It must be reported in:
    * 'Gross payments' in Single Touch Payroll (STP), or
    * PAYG payment summary – individual non-business for those not reporting through STP.

If your employee has given you their TFN, withhold an amount equal to 32% from the delayed termination payment. Withholding amounts are rounded to the nearest dollar once calculated. Results ending in 50 cents are rounded to the next higher dollar.

If your employee has not given you a TFN, you must withhold 47% from the delayed termination payment you make to a resident employee and