Document ID: chunk:federal_register_of_legislation:F2024L00664:schedule:2:p1
Version: federal_register_of_legislation:F2024L00664
Segment Type: schedule
Provision Reference: sch 2 (pt 1/3)
Character Range: 79071–81787

Schedule 2 – Tax table for individuals employed in the horticultural or shearing industry

This schedule applies to withholding payments covered by section 12-35 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 individuals in the horticultural industry who:
    * work in any process associated with the production, cultivation or harvest of a horticultural crop
    * perform the process on the grower's property
    * do not work for the same grower for a continuous period exceeding six months
    * have given you a valid Tax file number declaration and have claimed the tax-free threshold.
Also, use this schedule if you make payments to individuals in the shearing industry such as shearers, crutchers, wool classers, cooks, shed hands and pressers who:
    * have given you a valid Tax file number declaration and have claimed the tax-free threshold
    * do not work for the same employer for a continuous period exceeding six months.

For all other circumstances, use the relevant PAYG withholding weekly or fortnightly tax table at ato.gov.au/taxtables.

If you employ individuals under a working holiday makers visa, you must use Schedule 15 - Tax table for working holiday makers.

If you employ individuals under a Seasonal Worker Programme, Pacific Labour Scheme or Pacific Australia Labour Mobility scheme, this schedule does not apply.

Working out the withholding amount

To work out the amount you need to withhold you must:
    1. Input your employee's total earnings (ignoring any cents) into the Withholding lookup tool.
    2. Use the appropriate column to find the correct amount to withhold:
    –      Column 2 if the resident employee has given you a TFN
    –      Column 3 if the resident employee has not given you a TFN
    –      Column 4 if the foreign resident employee has given you a TFN
    –      Column 5 if the foreign resident employee has not given you a TFN.
Note: When using this schedule do not:
    • withhold an amount for study and training support loans, or
    • adjust the withholding amount for a payee who is claiming a Medicare levy exemption or reduction, or a tax offset.
These adjustments do not apply to this schedule.
Example:
An employee has earnings of $231.50.

To work out the correct amount to withhold, ignore cents, input $231 into the Withholding lookup tool.

If the employee is:
    * a resident employee and has given you a TFN, use column 2 to find the correct amount to withhold ($30)
    * a resident employee and has not given you a TFN, use column 3 to find the correct amount to withhold ($108)
    * a foreign