Document ID: chunk:federal_register_of_legislation:F2024L00664:schedule:9:p6
Version: federal_register_of_legislation:F2024L00664
Segment Type: schedule
Provision Reference: sch 9 (pt 6/6)
Character Range: 199257–200021

payee must have provided you with a valid Tax file number declaration before they can provide you with a Withholding declaration.

Claiming tax offsets

The seniors and pensioners tax offset (SAPTO) is incorporated into this schedule. If your payee chooses to claim their entitlement to other tax offsets through reduced withholding, they must give you a Withholding declaration.

To work out your payee's annual tax offset entitlement into a weekly value, use the Ready reckoner for tax offsets below. Deduct this amount from the amount shown in column 2, 3 or 4 of the applicable tab in the Withholding lookup tool at ato.gov.au/taxtables.

Ready reckoner for tax offsets

Tax offset entitlement – weekly value
Amount claimed  Weekly value
  $               $