Document ID: chunk:federal_register_of_legislation:F2024L00664:clause:9_900
Version: federal_register_of_legislation:F2024L00664
Segment Type: clause
Provision Reference: sch 9 cl 900
Character Range: 200530–201925

900             17
1,000           19
1,173           22
1,200           23
1,400           27
1,600           30
1,800           34
2,000           38
2,200           42
2,400           46
2,600           49
2,800           53
3,000           57
3,200           61
3,400           65
3,600           68
3,800           72
4,000           76

If the exact tax offset amount claimed is not shown in the ready reckoner, add the values for an appropriate combination.
Example:
Tax offsets of $422 claimed. Add values of $400, $20 and $2
= $8 + $0 + $0
= $8
Therefore, reduce the amount to be withheld by $8.

Medicare levy exemptions

To claim the Medicare levy FULL or HALF exemption, a payee must lodge a Medicare levy variation declaration with their Tax file number declaration.

If using the formulas to calculate withholding, use the applicable scale where the payee has claimed a FULL or HALF Medicare levy exemption. If using the Withholding lookup tool, choose the tab applicable to FULL or HALF Medicare levy exemption.

Medicare levy adjustments

To claim the Medicare levy adjustment (available to some low income earners with dependants), a payee must lodge a Medicare levy variation declaration with their Tax file number declaration.

For instructions on how to work out the Medicare levy adjustment, refer to Medicare levy adjustment weekly tax table at ato.gov.au/taxtables.