Document ID: chunk:federal_register_of_legislation:F2024L00664:schedule:9:p4
Version: federal_register_of_legislation:F2024L00664
Segment Type: schedule
Provision Reference: sch 9 (pt 4/6)
Character Range: 193474–197084

levy exemption:
Weekly earnings (x) less than  a       b
$606                           -       -
$648                           0.1600  97.0769
$721                           0.2850  178.1635
$865                           0.2940  184.6538
$962                           0.4277  300.3558
$1,099                         0.3027  180.0385
$1,282                         0.3527  235.0365
$1,374                         0.3500  231.5750
$2,596                         0.3100  176.5769
$3,653                         0.3800  358.3077
$3,653 & over                  0.4600  650.6154

Scale 9 - Payee is a member of a couple and is claiming a HALF Medicare levy exemption:
Weekly earnings (x) less than  a       b
$554                           -       -
$596                           0.1600  88.6538
$721                           0.2850  163.1587
$842                           0.2940  169.6490
$865                           0.1690  64.3365
$1,099                         0.3027  180.0385
$1,282                         0.3527  235.0365
$1,374                         0.3500  231.5750
$2,596                         0.3100  176.5769
$3,653                         0.3800  358.3077
$3,653 & over                  0.4600  650.6154

Medicare levy parameters
                                    With Medicare levy  Half Medicare levy
Weekly earnings threshold           790                 1,099
Weekly earnings shade-in threshold  987                 1,374
Medicare levy family threshold      57,198              57,198
Weekly family threshold divisor     52                  52
Additional child                    4,027               4,027
Shading out point multiplier        0.1000              0.0500
Shading out point divisor           0.0800              0.0400
Weekly levy adjustment factor       790.1700            1,099.9600
Medicare levy                       0.0200              0.0100

Rounding of withholding amounts

Withholding amounts calculated as a result of applying the formulas are rounded to the nearest dollar. Results ending in 50 cents are rounded to the next higher dollar.

If no TFN is provided, ignore cents when you calculate withholding amounts.

Software

Payroll or accounting software written in accordance with the formulas in this schedule should be tested for accuracy against the withholding amounts obtained using the Withholding lookup tool at ato.gov.au/taxtables. You should only use such software if it produces the exact amounts.

Tax file number (TFN) declarations

The answers your payees provide on their Tax file number declaration determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one.

If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer-payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us.

When a TFN has not been provided

You must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee (ignoring any cents), if all of the following apply:
    * they have not quoted their TFN
    * they have not claimed an exemption from quoting their TFN
    * they have not advised you that they have applied for a TFN or have made an enquiry with us.

If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number – application or enquiry for individuals with us, they have