Seniors Withholding Rates
l10n_au_withholding_schedule_9
{
"single": [
(585, 0.0, 0.0),
(646, 0.1900, 111.2308),
(693, 0.3150, 192.0529),
(721, 0.4150, 261.3913),
(865, 0.4240, 267.8817),
(989, 0.4727, 309.9183),
(1282, 0.3477, 186.2115),
(2307, 0.3450, 182.7504),
(3461, 0.3900, 286.5965),
("inf", 0.4700, 563.5196),
],
"illness-separated": [
(566, 0.0000, 0.0000),
(627, 0.1900, 107.5769),
(693, 0.3150, 185.9952),
(721, 0.4150, 255.3337),
(865, 0.4240, 261.8240),
(941, 0.4727, 303.8606),
(1282, 0.3477, 186.2115),
(2307, 0.3450, 182.7504),
(3461, 0.3900, 286.5965),
("inf", 0.4700, 563.5196),
],
"couple": [
(521, 0.0000, 0.0000),
(583, 0.1900, 99.1538),
(693, 0.3150, 172.0288),
(721, 0.4150, 241.3673),
(829, 0.4240, 247.8577),
(865, 0.2990, 144.1750),
(1282, 0.3477, 186.2115),
(2307, 0.3450, 182.7504),
(3461, 0.3900, 286.5965),
("inf", 0.4700, 563.5196),
],
"medicare": {
"WEST": 866,
"MLFT": 50191,
"WFTD": 52,
"ADDC": 3533,
"SOPM": 0.1000,
"SOPD": 0.0800,
"WLA": 693.3800,
"ML": 0.020,
},
"no-tfn": {
"resident": 47,
"foreign": 45,
},
}
{
"single": [
(629, 0.0, 0.0),
(671, 0.1600, 100.7308),
(721, 0.2850, 184.6707),
(790, 0.2940, 191.1611),
(865, 0.3940, 270.1784),
(987, 0.5277, 385.8803),
(1014, 0.4477, 306.8630),
(1282, 0.3227, 180.0385),
(2596, 0.3200, 176.5769),
(3653, 0.3900, 358.3077),
("inf", 0.4700, 650.6154),
],
"illness-separated": [
(606, 0.0000, 0.0000),
(648, 0.1600, 97.0769),
(721, 0.2850, 178.1635),
(790, 0.2940, 184.6538),
(865, 0.3940, 263.6712),
(962, 0.5277, 379.3731),
(987, 0.4027, 259.0558),
(1282, 0.3227, 180.0385),
(2596, 0.3200, 176.5769),
(3653, 0.3900, 358.3077),
("inf", 0.4700, 650.6154),
],
"couple": [
(554, 0.0000, 0.0000),
(596, 0.1600, 88.6538),
(721, 0.2850, 163.1587),
(790, 0.2940, 169.6490),
(842, 0.3940, 248.6663),
(865, 0.2690, 143.3538),
(987, 0.4027, 259.0558),
(1282, 0.3227, 180.0385),
(2596, 0.3200, 176.5769),
(3653, 0.3900, 358.3077),
("inf", 0.4700, 650.6154),
],
"full-exemption": {
"single": [
(629, 0.0000, 0.0000),
(671, 0.1600, 100.7308),
(721, 0.2850, 184.6707),
(865, 0.2940, 191.1611),
(1014, 0.4277, 306.8630),
(1282, 0.3027, 180.0385),
(2596, 0.3000, 176.5769),
(3653, 0.3700, 358.3077),
("inf", 0.4500, 650.6154),
],
"illness-separated": [
(606, 0.0000, 0.0000),
(648, 0.1600, 97.0769),
(721, 0.2850, 178.1635),
(865, 0.2940, 184.6538),
(962, 0.4277, 300.3558),
(1282, 0.3027, 180.0385),
(2596, 0.3000, 176.5769),
(3653, 0.3700, 358.3077),
("inf", 0.4500, 650.6154),
],
"couple": [
(554, 0.0000, 0.0000),
(596, 0.1600, 88.6538),
(721, 0.2850, 163.1587),
(842, 0.2940, 169.6490),
(865, 0.1690, 64.3365),
(1282, 0.3027, 180.0385),
(2596, 0.3000, 176.5769),
(3653, 0.3700, 358.3077),
("inf", 0.4500, 650.6154),
],
},
"half-exemption": {
"single": [
(629, 0.0000, 0.0000),
(671, 0.1600, 100.7308),
(721, 0.2850, 184.6707),
(865, 0.2940, 191.1611),
(1014, 0.4277, 306.8630),
(1099, 0.3027, 180.0385),
(1282, 0.3527, 235.0365),
(1374, 0.3500, 231.5750),
(2596, 0.3100, 176.5769),
(3653, 0.3800, 358.3077),
("inf", 0.4600, 650.6154),
],
"illness-separated": [
(606, 0.0000, 0.0000),
(648, 0.1600, 97.0769),
(721, 0.2850, 178.1635),
(865, 0.2940, 184.6538),
(962, 0.4277, 300.3558),
(1099, 0.3027, 180.0385),
(1282, 0.3527, 235.0365),
(1374, 0.3500, 231.5750),
(2596, 0.3100, 176.5769),
(3653, 0.3800, 358.3077),
("inf", 0.4600, 650.6154),
],
"couple": [
(554, 0.0000, 0.0000),
(596, 0.1600, 88.6538),
(721, 0.2850, 163.1587),
(842, 0.2940, 169.6490),
(865, 0.1690, 64.3365),
(1099, 0.3027, 180.0385),
(1282, 0.3527, 235.0365),
(1374, 0.3500, 231.5750),
(2596, 0.3100, 176.5769),
(3653, 0.3800, 358.3077),
("inf", 0.4600, 650.6154),
],
},
"medicare": {
"full": {
"WEST": 987,
"MLFT": 57198,
"WFTD": 52,
"ADDC": 4027,
"SOPM": 0.1000,
"SOPD": 0.0800,
"WLA": 790.1700,
"ML": 0.020,
},
"half-exemption": {
"WEST": 1374,
"MLFT": 57198,
"WFTD": 52,
"ADDC": 4027,
"SOPM": 0.0500,
"SOPD": 0.0400,
"WLA": 1099.9600,
"ML": 0.0100,
},
},
"no-tfn": {
"resident": 47,
"foreign": 45,
},
}
{
"single": [
(629, 0.0, 0.0),
(671, 0.1600, 100.7308),
(721, 0.2850, 184.6707),
(790, 0.2940, 191.1611),
(865, 0.3940, 270.1784),
(987, 0.5277, 385.8803),
(1014, 0.4477, 306.8630),
(1282, 0.3227, 180.0385),
(2596, 0.3200, 176.5769),
(3653, 0.3900, 358.3077),
("inf", 0.4700, 650.6154),
],
"illness-separated": [
(606, 0.0000, 0.0000),
(648, 0.1600, 97.0769),
(721, 0.2850, 178.1635),
(790, 0.2940, 184.6538),
(865, 0.3940, 263.6712),
(962, 0.5277, 379.3731),
(987, 0.4027, 259.0558),
(1282, 0.3227, 180.0385),
(2596, 0.3200, 176.5769),
(3653, 0.3900, 358.3077),
("inf", 0.4700, 650.6154),
],
"couple": [
(554, 0.0000, 0.0000),
(596, 0.1600, 88.6538),
(721, 0.2850, 163.1587),
(790, 0.2940, 169.6490),
(842, 0.3940, 248.6663),
(865, 0.2690, 143.3538),
(987, 0.4027, 259.0558),
(1282, 0.3227, 180.0385),
(2596, 0.3200, 176.5769),
(3653, 0.3900, 358.3077),
("inf", 0.4700, 650.6154),
],
"full-exemption": {
"single": [
(629, 0.0000, 0.0000),
(671, 0.1600, 100.7308),
(721, 0.2850, 184.6707),
(865, 0.2940, 191.1611),
(1014, 0.4277, 306.8630),
(1282, 0.3027, 180.0385),
(2596, 0.3000, 176.5769),
(3653, 0.3700, 358.3077),
("inf", 0.4500, 650.6154),
],
"illness-separated": [
(606, 0.0000, 0.0000),
(648, 0.1600, 97.0769),
(721, 0.2850, 178.1635),
(865, 0.2940, 184.6538),
(962, 0.4277, 300.3558),
(1282, 0.3027, 180.0385),
(2596, 0.3000, 176.5769),
(3653, 0.3700, 358.3077),
("inf", 0.4500, 650.6154),
],
"couple": [
(554, 0.0000, 0.0000),
(596, 0.1600, 88.6538),
(721, 0.2850, 163.1587),
(842, 0.2940, 169.6490),
(865, 0.1690, 64.3365),
(1282, 0.3027, 180.0385),
(2596, 0.3000, 176.5769),
(3653, 0.3700, 358.3077),
("inf", 0.4500, 650.6154),
],
},
"half-exemption": {
"single": [
(629, 0.0000, 0.0000),
(671, 0.1600, 100.7308),
(721, 0.2850, 184.6707),
(865, 0.2940, 191.1611),
(1014, 0.4277, 306.8630),
(1099, 0.3027, 180.0385),
(1282, 0.3527, 235.0365),
(1374, 0.3500, 231.5750),
(2596, 0.3100, 176.5769),
(3653, 0.3800, 358.3077),
("inf", 0.4600, 650.6154),
],
"illness-separated": [
(606, 0.0000, 0.0000),
(648, 0.1600, 97.0769),
(721, 0.2850, 178.1635),
(865, 0.2940, 184.6538),
(962, 0.4277, 300.3558),
(1099, 0.3027, 180.0385),
(1282, 0.3527, 235.0365),
(1374, 0.3500, 231.5750),
(2596, 0.3100, 176.5769),
(3653, 0.3800, 358.3077),
("inf", 0.4600, 650.6154),
],
"couple": [
(554, 0.0000, 0.0000),
(596, 0.1600, 88.6538),
(721, 0.2850, 163.1587),
(842, 0.2940, 169.6490),
(865, 0.1690, 64.3365),
(1099, 0.3027, 180.0385),
(1282, 0.3527, 235.0365),
(1374, 0.3500, 231.5750),
(2596, 0.3100, 176.5769),
(3653, 0.3800, 358.3077),
("inf", 0.4600, 650.6154),
],
},
"medicare": {
"full": {
"WEST": 987,
"MLFT": 57198,
"WFTD": 52,
"ADDC": 4027,
"SOPM": 0.1000,
"SOPD": 0.0800,
"WLA": 790.1700,
"ML": 0.020,
},
"half-exemption": {
"WEST": 1374,
"MLFT": 57198,
"WFTD": 52,
"ADDC": 4027,
"SOPM": 0.0500,
"SOPD": 0.0400,
"WLA": 1099.9600,
"ML": 0.0100,
},
},
"no-tfn": {
"resident": 47,
"foreign": 45,
},
}
{
"single": [
(648, 0.0, 0.0),
(692, 0.1500, 97.2308),
(721, 0.2750, 183.8510),
(851, 0.2840, 190.3413),
(865, 0.3840, 275.4721),
(1036, 0.5277, 399.8279),
(1064, 0.4027, 270.3231),
(1282, 0.3227, 185.1923),
(2596, 0.3200, 181.7319),
(3653, 0.3900, 363.4627),
("inf", 0.4700, 655.7704),
],
"illness-separated": [
(623, 0.0000, 0.0000),
(668, 0.1500, 93.5769),
(721, 0.2750, 177.1514),
(851, 0.2840, 183.6418),
(865, 0.3840, 268.7726),
(982, 0.5277, 393.1284),
(1064, 0.4027, 270.3231),
(1282, 0.3227, 185.1923),
(2596, 0.3200, 181.7319),
(3653, 0.3900, 363.4627),
("inf", 0.4700, 655.7704),
],
"couple": [
(567, 0.0000, 0.0000),
(612, 0.1500, 85.1538),
(721, 0.2750, 161.7091),
(851, 0.2840, 168.1995),
(858, 0.3840, 253.3303),
(865, 0.2590, 145.9673),
(1064, 0.4027, 270.3231),
(1282, 0.3227, 185.1923),
(2596, 0.3200, 181.7319),
(3653, 0.3900, 363.4627),
("inf", 0.4700, 655.7704),
],
"full-exemption": {
"single": [
(648, 0.0000, 0.0000),
(692, 0.1500, 97.2308),
(721, 0.2750, 183.8510),
(865, 0.2840, 190.3413),
(1036, 0.4277, 314.6971),
(1282, 0.3027, 185.1923),
(2596, 0.3000, 181.7308),
(3653, 0.3700, 363.4615),
("inf", 0.4500, 655.7692),
],
"illness-separated": [
(623, 0.0000, 0.0000),
(668, 0.1500, 93.5769),
(721, 0.2750, 177.1514),
(865, 0.2840, 183.6418),
(982, 0.4277, 307.9976),
(1282, 0.3027, 185.1923),
(2596, 0.3000, 181.7308),
(3653, 0.3700, 363.4615),
("inf", 0.4500, 655.7692),
],
"couple": [
(567, 0.0000, 0.0000),
(612, 0.1500, 85.1538),
(721, 0.2750, 161.7091),
(858, 0.2840, 168.1995),
(865, 0.1590, 60.8365),
(1282, 0.3027, 185.1923),
(2596, 0.3000, 181.7308),
(3653, 0.3700, 363.4615),
("inf", 0.4500, 655.7692),
],
},
"half-exemption": {
"single": [
(648, 0.0000, 0.0000),
(692, 0.1500, 97.2308),
(721, 0.2750, 183.8510),
(865, 0.2840, 190.3413),
(1036, 0.4277, 314.6971),
(1185, 0.3027, 185.1923),
(1282, 0.3527, 244.4452),
(1481, 0.3500, 240.9837),
(2596, 0.3100, 181.7308),
(3653, 0.3800, 363.4615),
("inf", 0.4600, 655.7692),
],
"illness-separated": [
(623, 0.0000, 0.0000),
(668, 0.1500, 93.5769),
(721, 0.2750, 177.1514),
(865, 0.2840, 183.6418),
(982, 0.4277, 307.9976),
(1185, 0.3027, 185.1923),
(1282, 0.3527, 244.4452),
(1481, 0.3500, 240.9837),
(2596, 0.3100, 181.7308),
(3653, 0.3800, 363.4615),
("inf", 0.4600, 655.7692),
],
"couple": [
(567, 0.0000, 0.0000),
(612, 0.1500, 85.1538),
(721, 0.2750, 161.7091),
(858, 0.2840, 168.1995),
(865, 0.1590, 60.8365),
(1185, 0.3027, 185.1923),
(1282, 0.3527, 244.4452),
(1481, 0.3500, 240.9837),
(2596, 0.3100, 181.7308),
(3653, 0.3800, 363.4615),
("inf", 0.4600, 655.7692),
],
},
"medicare": {
"full": {
"WEST": 1064,
"MLFT": 61623,
"WFTD": 52,
"ADDC": 4338,
"SOPM": 0.1000,
"SOPD": 0.0800,
"WLA": 851.3100,
"ML": 0.020,
},
"half-exemption": {
"WEST": 1481,
"MLFT": 61623,
"WFTD": 52,
"ADDC": 4338,
"SOPM": 0.0500,
"SOPD": 0.0400,
"WLA": 1185.0600,
"ML": 0.0100,
},
},
"no-tfn": {
"resident": 47,
"foreign": 45,
},
}
Regular Withholding Rates
l10n_au_withholding_schedule_1
{
"no-tax-free": [
(88, 0.1900, 0.1900),
(371, 0.2348, 3.9639),
(515, 0.2190, -1.9003),
(932, 0.3477, 64.4297),
(1957, 0.3450, 61.9132),
(3111, 0.3900, 150.0093),
("inf", 0.4700, 398.9324),
],
"tax-free": [
(359, 0.0, 0.0),
(438, 0.1900, 68.3462),
(548, 0.2900, 112.1942),
(721, 0.2100, 68.3465),
(865, 0.2190, 74.8369),
(1282, 0.3477, 186.2119),
(2307, 0.3450, 182.7504),
(3461, 0.3900, 286.5965),
("inf", 0.4700, 563.5196),
],
"full-exemption": [
(359, 0.0, 0.0),
(721, 0.1900, 68.3462),
(865, 0.1990, 74.8365),
(1282, 0.3277, 186.2115),
(2307, 0.3250, 182.7500),
(3461, 0.3700, 286.5962),
("inf", 0.4500, 563.5192),
],
"half-exemption": [
(359, 0.0, 0.0),
(721, 0.1900, 68.3462),
(739, 0.1990, 74.8365),
(865, 0.2490, 111.8308),
(924, 0.3777, 223.2058),
(1282, 0.3377, 186.2119),
(2307, 0.3350, 182.7504),
(3461, 0.3800, 286.5965),
("inf", 0.4600, 563.5196),
],
"foreign": [
(2307, 0.3250, 0.3250),
(3461, 0.3700, 103.8462),
("inf", 0.4500, 380.7692),
],
"no-tfn": {
"resident": 47,
"foreign": 45,
},
"medicare": {
"tax-free": {
"WEST": 548,
"MLFT": 38474,
"WFTD": 52,
"ADDC": 3533,
"SOPM": 0.1000,
"SOPD": 0.0800,
"WLA": 438.4800,
"ML": 0.0200,
},
"half-exemption": {
"WEST": 924,
"MLFT": 38474,
"WFTD": 52,
"ADDC": 3533,
"SOPM": 0.0500,
"SOPD": 0.0400,
"WLA": 739.8800,
"ML": 0.010,
},
},
}
{
"no-tax-free": [
(150, 0.1600, 0.1600),
(371, 0.2117, 7.7550),
(515, 0.1890, -0.6702),
(932, 0.3227, 68.2367),
(2246, 0.3200, 65.7202),
(3303, 0.3900, 222.9510),
("inf", 0.4700, 487.2587),
],
"tax-free": [
(361, 0.0, 0.0),
(500, 0.1600, 57.8462),
(625, 0.26, 107.8462),
(721, 0.18, 57.8462),
(865, 0.189, 64.3365),
(1282, 0.3227, 180.0385),
(2596, 0.32, 176.5769),
(3653, 0.39, 358.3077),
("inf", 0.4700, 650.6154),
],
"half-exemption": [
(361, 0.0, 0.0),
(721, 0.1600, 57.8462),
(843, 0.1690, 64.3365),
(865, 0.2190, 106.4962),
(1053, 0.3527, 222.1981),
(1282, 0.3127, 180.0385),
(2596, 0.3100, 176.5769),
(3653, 0.3800, 358.3077),
("inf", 0.4600, 650.6154),
],
"full-exemption": [
(361, 0.0, 0.0),
(721, 0.1600, 57.8462),
(865, 0.1690, 64.3365),
(1282, 0.3027, 180.0385),
(2596, 0.3000, 176.5769),
(3653, 0.3700, 358.3077),
("inf", 0.4500, 650.6154),
],
"foreign": [
(2596, 0.3000, 0.3000),
(3653, 0.3700, 181.7308),
("inf", 0.4500, 474.0385),
],
"no-tfn": {
"resident": 47,
"foreign": 45,
},
"medicare": {
"tax-free": {
"WEST": 625,
"MLFT": 43846,
"WFTD": 52,
"ADDC": 4027,
"SOPM": 0.1000,
"SOPD": 0.0800,
"WLA": 500.0000,
"ML": 0.0200,
},
"half-exemption": {
"WEST": 1053,
"MLFT": 43846,
"WFTD": 52,
"ADDC": 4027,
"SOPM": 0.0500,
"SOPD": 0.0400,
"WLA": 843.1900,
"ML": 0.010,
},
},
}
{
"no-tax-free": [
(150, 0.1600, 0.1600),
(371, 0.2117, 7.7550),
(515, 0.1890, -0.6702),
(932, 0.3227, 68.2367),
(2246, 0.3200, 65.7202),
(3303, 0.3900, 222.9510),
("inf", 0.4700, 487.2587),
],
"tax-free": [
(361, 0.0, 0.0),
(500, 0.1600, 57.8462),
(625, 0.26, 107.8462),
(721, 0.18, 57.8462),
(865, 0.189, 64.3365),
(1282, 0.3227, 180.0385),
(2596, 0.32, 176.5769),
(3653, 0.39, 358.3077),
("inf", 0.4700, 650.6154),
],
"half-exemption": [
(361, 0.0, 0.0),
(721, 0.1600, 57.8462),
(843, 0.1690, 64.3365),
(865, 0.2190, 106.4962),
(1053, 0.3527, 222.1981),
(1282, 0.3127, 180.0385),
(2596, 0.3100, 176.5769),
(3653, 0.3800, 358.3077),
("inf", 0.4600, 650.6154),
],
"full-exemption": [
(361, 0.0, 0.0),
(721, 0.1600, 57.8462),
(865, 0.1690, 64.3365),
(1282, 0.3027, 180.0385),
(2596, 0.3000, 176.5769),
(3653, 0.3700, 358.3077),
("inf", 0.4500, 650.6154),
],
"foreign": [
(2596, 0.3000, 0.3000),
(3653, 0.3700, 181.7308),
("inf", 0.4500, 474.0385),
],
"no-tfn": {
"resident": 47,
"foreign": 45,
},
"medicare": {
"tax-free": {
"WEST": 625,
"MLFT": 43846,
"WFTD": 52,
"ADDC": 4027,
"SOPM": 0.1000,
"SOPD": 0.0800,
"WLA": 500.0000,
"ML": 0.0200,
},
"half-exemption": {
"WEST": 1053,
"MLFT": 43846,
"WFTD": 52,
"ADDC": 4027,
"SOPM": 0.0500,
"SOPD": 0.0400,
"WLA": 843.1900,
"ML": 0.010,
},
},
}
{
"no-tax-free": [
(188, 0.1500, 0.1500),
(371, 0.2084, 11.0185),
(515, 0.1790, 0.1066),
(932, 0.3227, 74.1674),
(2246, 0.3200, 71.6508),
(3303, 0.3900, 228.8816),
("inf", 0.4700, 493.1893),
],
"tax-free": [
(362, 0.0, 0.0),
(538, 0.1500, 54.3462),
(673, 0.2500, 108.2135),
(721, 0.1700, 54.3473),
(865, 0.1790, 60.8377),
(1282, 0.3227, 185.1935),
(2596, 0.3200, 181.7319),
(3653, 0.3900, 363.4627),
("inf", 0.4700, 655.7704),
],
"half-exemption": [
(362, 0.0, 0.0),
(721, 0.1500, 54.3462),
(865, 0.1590, 60.8365),
(908, 0.3027, 185.1923),
(1135, 0.3527, 230.6135),
(1282, 0.3127, 185.1923),
(2596, 0.3100, 181.7308),
(3653, 0.3800, 363.4615),
("inf", 0.4600, 655.7692),
],
"full-exemption": [
(362, 0.0, 0.0),
(721, 0.1500, 54.3462),
(865, 0.1590, 60.8365),
(1282, 0.3027, 185.1923),
(2596, 0.3000, 181.7308),
(3653, 0.3700, 363.4615),
("inf", 0.4500, 655.7692),
],
"foreign": [
(2596, 0.3000, 0.3000),
(3653, 0.3700, 181.7308),
("inf", 0.4500, 474.0385),
],
"no-tfn": {
"resident": 47,
"foreign": 45,
},
"medicare": {
"tax-free": {
"WEST": 673,
"MLFT": 47238,
"WFTD": 52,
"ADDC": 4338,
"SOPM": 0.1000,
"SOPD": 0.0800,
"WLA": 538.6700,
"ML": 0.0200,
},
"half-exemption": {
"WEST": 1135,
"MLFT": 47238,
"WFTD": 52,
"ADDC": 4338,
"SOPM": 0.0500,
"SOPD": 0.0400,
"WLA": 908.4200,
"ML": 0.0100,
},
},
}
Voluntary Withholding Rates
l10n_au_withholding_schedule_10
20
20
PALM Withholding Rates
l10n_au_withholding_schedule_palm
{
"registered": 15,
"unregistered": [
(2596, 0.3000, 0.3000),
(3653, 0.3700, 181.7308),
("inf", 0.4500, 474.0385),
],
}
{
"registered": 15,
"unregistered": [
(2596, 0.3000, 0.3000),
(3653, 0.3700, 181.7308),
("inf", 0.4500, 474.0385),
],
}
Withholding rates for when no tfn declaration has been provided
l10n_au_withholding_no_tfn
{
"resident": 47,
"foreign": 45,
}
{
"resident": 47,
"foreign": 45,
}
{
"resident": 47,
"foreign": 45,
}
{
"resident": 47,
"foreign": 45,
}
Foreign Resident Withholding Rates
l10n_au_withholding_foreign_resident
{
"foreign": [
(2307, 0.3250, 0.3250),
(3461, 0.3700, 103.8462),
("inf", 0.4500, 380.7692),
],
}
{
"foreign": [
(2596, 0.3000, 0.3000),
(3653, 0.3700, 181.7308),
("inf", 0.4500, 474.0385),
],
}
{
"foreign": [
(2596, 0.3000, 0.3000),
(3653, 0.3700, 181.7308),
("inf", 0.4500, 474.0385),
],
}
{
"foreign": [
(2596, 0.3000, 0.3000),
(3653, 0.3700, 181.7308),
("inf", 0.4500, 474.0385),
],
}
Backpay Withholding Rates
l10n_au_withholding_backpay
47
47
47
Unused Leaves: < $300 Rule Threshold
rule_parameter_leaves_low_threshold_schedule_7
300
300
300
Unused Leaves: < $300 Rule Percentage
rule_parameter_leaves_low_withhold_schedule_7
32
32
32
Horticulturalist and Shearers Withholding Rates
l10n_au_withholding_schedule_2
{
"resident": {
"tfn": 13,
"no-tfn": 47,
},
"foreign": {
"tfn": 32.5,
"no-tfn": 45,
},
}
{
"resident": {
"tfn": 13,
"no-tfn": 47,
},
"foreign": {
"tfn": 30,
"no-tfn": 45,
},
}
{
"resident": {
"tfn": 13,
"no-tfn": 47,
},
"foreign": {
"tfn": 30,
"no-tfn": 45,
},
}
Actor Withholding Rates
l10n_au_withholding_schedule_3
{
"promotional": {
"underage": {
"weekly": 250,
"fornightly": 700,
"monthly": 1517,
},
"tfn": 20,
"no-tfn": 47,
},
"tax-free": [
(449, 0, 0),
(548, 0.1520, 68.3462),
(685, 0.2320, 112.1942),
(901, 0.1680, 68.3465),
(1081, 0.1752, 74.8369),
(1602, 0.2782, 186.2119),
(2884, 0.2760, 182.7504),
(4326, 0.3120, 286.5965),
("inf", 0.3760, 563.5196),
],
"no-tax-free": [
(110, 0.1520, 0.1520),
(463, 0.1878, 3.9639),
(644, 0.1752, -1.9003),
(1165, 0.2782, 64.4297),
(2447, 0.2760, 61.9132),
(3889, 0.3120, 150.0093),
("inf", 0.3760, 398.9324),
],
"no-tfn": {
"resident": 47,
"foreign": 45,
},
"foreigner": [
(0, 2307, 0, 32.5),
(2307, 3461, 749, 37),
(3461, "inf", 1176, 45)
],
}
{
"promotional": {
"underage": {
"weekly": 250,
"fornightly": 700,
"monthly": 1517,
},
"tfn": 20,
"no-tfn": 47,
},
"tax-free": [
(451, 0, 0),
(625, 0.1280, 57.8462),
(781, 0.2080, 107.8462),
(901, 0.1440, 57.8462),
(1081, 0.1512, 64.3365),
(1602, 0.2582, 180.0385),
(3245, 0.2560, 176.5769),
(4567, 0.3120, 358.3077),
("inf", 0.3760, 650.6154),
],
"no-tax-free": [
(187, 0.1280, 0.1280),
(463, 0.1694, 7.7550),
(644, 0.1512, -0.6702),
(1165, 0.2582, 68.2367),
(2807, 0.2560, 65.7202),
(4129, 0.3120, 222.9510),
("inf", 0.3760, 487.2587),
],
"no-tfn": {
"resident": 47,
"foreign": 45,
},
"foreigner": [
(0, 2307, 0, 32.5),
(2307, 3461, 749, 37),
(3461, "inf", 1176, 45)
],
}
{
"promotional": {
"underage": {
"weekly": 250,
"fornightly": 700,
"monthly": 1517,
},
"tfn": 20,
"no-tfn": 47,
},
"tax-free": [
(451, 0, 0),
(625, 0.1280, 57.8462),
(781, 0.2080, 107.8462),
(901, 0.1440, 57.8462),
(1081, 0.1512, 64.3365),
(1602, 0.2582, 180.0385),
(3245, 0.2560, 176.5769),
(4567, 0.3120, 358.3077),
("inf", 0.3760, 650.6154),
],
"no-tax-free": [
(187, 0.1280, 0.1280),
(463, 0.1694, 7.7550),
(644, 0.1512, -0.6702),
(1165, 0.2582, 68.2367),
(2807, 0.2560, 65.7202),
(4129, 0.3120, 222.9510),
("inf", 0.3760, 487.2587),
],
"no-tfn": {
"resident": 47,
"foreign": 45,
},
"foreigner": [
(0, 2307, 0, 32.5),
(2307, 3461, 749, 37),
(3461, "inf", 1176, 45)
],
}
{
"promotional": {
"underage": {
"weekly": 350,
"fornightly": 700,
"monthly": 1517,
},
"tfn": 20,
"no-tfn": 47,
},
"tax-free": [
(452, 0, 0),
(673, 0.1200, 54.3462),
(841, 0.2000, 108.2135),
(901, 0.1360, 54.3473),
(1081, 0.1432, 60.8377),
(1602, 0.2582, 185.1935),
(3245, 0.2560, 181.7319),
(4567, 0.3120, 363.4627),
("inf", 0.3760, 655.7704),
],
"no-tax-free": [
(235, 0.1200, 0.1200),
(463, 0.1667, 11.0185),
(644, 0.1432, 0.1066),
(1165, 0.2582, 74.1674),
(2807, 0.2560, 71.6508),
(4129, 0.3120, 228.8816),
("inf", 0.3760, 493.1893),
],
"no-tfn": {
"resident": 47,
"foreign": 45,
},
"foreigner": [
(0, 2595, 0, 30),
(2595, 3652, 779, 37),
(3652, "inf", 1170, 45)
],
}
Super Contribution
l10n_au_withholding_super
11
11.5
12
{"rate":12, "cap":270830}
Return to work withholding
l10n_au_withholding_rtw
{
"tfn": 34.5,
"resident": 47,
"foreign": 45,
}
{
"tfn": 32,
"resident": 47,
"foreign": 45,
}
{
"tfn": 32,
"resident": 47,
"foreign": 45,
}
HELP/STSL Withholding
l10n_au_stsl
{
"no-tax-free": [
(0, 640.99, 0.0),
(641.00, 793.99, 1.0),
(794.00, 862.99, 2.0),
(863.00, 935.99, 2.5),
(936.00, 1012.99, 3.0),
(1013.00, 1094.99, 3.5),
(1095.00, 1180.99, 4.0),
(1181.00, 1272.99, 4.5),
(1273.00, 1370.99, 5.0),
(1371.00, 1473.99, 5.5),
(1474.00, 1582.99, 6.0),
(1583.00, 1698.99, 6.5),
(1699.00, 1821.99, 7.0),
(1822.00, 1952.99, 7.5),
(1953.00, 2090.99, 8.0),
(2091.00, 2236.99, 8.5),
(2237.00, 2392.99, 9.0),
(2393.00, 2556.99, 9.5),
(2557.00, 'inf', 10.0),
],
"tax-free": [
(0, 990.99, 0.0),
(991.00, 1143.99, 1.0),
(1144.00, 1212.99, 2.0),
(1213.00, 1285.99, 2.5),
(1286.00, 1362.99, 3.0),
(1363.00, 1444.99, 3.5),
(1445.00, 1530.99, 4.0),
(1531.00, 1622.99, 4.5),
(1623.00, 1720.99, 5.0),
(1721.00, 1823.99, 5.5),
(1824.00, 1932.99, 6.0),
(1933.00, 2048.99, 6.5),
(2049.00, 2171.99, 7.0),
(2172.00, 2302.99, 7.5),
(2303.00, 2440.99, 8.0),
(2441.00, 2586.99, 8.5),
(2587.00, 2742.99, 9.0),
(2743.00, 2906.99, 9.5),
(2907.00, 'inf', 10.0),
]
}
{
"no-tax-free": [
(0, 695.99, 0.0),
(696.00, 857.99, 1.0),
(858.00, 930.99, 2.0),
(931.00, 1007.99, 2.5),
(1008.00, 1088.99, 3.0),
(1089.00, 1174.99, 3.5),
(1175.00, 1266.99, 4.0),
(1267.00, 1363.99, 4.5),
(1364.00, 1466.99, 5.0),
(1467.00, 1575.99, 5.5),
(1576.00, 1691.99, 6.0),
(1692.00, 1813.99, 6.5),
(1814.00, 1943.99, 7.0),
(1944.00, 2081.99, 7.5),
(2082.00, 2227.99, 8.0),
(2228.00, 2381.99, 8.5),
(2382.00, 2545.99, 9.0),
(2546.00, 2719.99, 9.5),
(2720.00, 'inf', 10.0),
],
"tax-free": [
(0, 1045.99, 0.0),
(1046.00, 1207.99, 1.0),
(1208.00, 1280.99, 2.0),
(1281.00, 1357.99, 2.5),
(1358.00, 1438.99, 3.0),
(1439.00, 1524.99, 3.5),
(1525.00, 1616.99, 4.0),
(1617.00, 1713.99, 4.5),
(1714.00, 1816.99, 5.0),
(1817.00, 1925.99, 5.5),
(1926.00, 2041.99, 6.0),
(2042.00, 2163.99, 6.5),
(2164.00, 2293.99, 7.0),
(2294.00, 2431.99, 7.5),
(2432.00, 2577.99, 8.0),
(2578.00, 2731.99, 8.5),
(2732.00, 2895.99, 9.0),
(2896.00, 3069.99, 9.5),
(3070.00, 'inf', 10.0),
]
}
{
"no-tax-free": [
(0, 728.99, 0.0),
(729.00, 895.99, 1.0),
(896.00, 970.99, 2.0),
(971.00, 1050.99, 2.5),
(1051.00, 1134.99, 3.0),
(1135.00, 1223.99, 3.5),
(1224.00, 1317.99, 4.0),
(1318.00, 1417.99, 4.5),
(1418.00, 1523.99, 5.0),
(1524.00, 1636.99, 5.5),
(1637.00, 1755.99, 6.0),
(1756.00, 1882.99, 6.5),
(1883.00, 2015.99, 7.0),
(2016.00, 2157.99, 7.5),
(2158.00, 2308.99, 8.0),
(2309.00, 2468.99, 8.5),
(2469.00, 2637.99, 9.0),
(2638.00, 2816.99, 9.5),
(2817.00, 'inf', 10.0),
],
"tax-free": [
(0, 1078.99, 0.0),
(1079.00, 1245.99, 1.0),
(1246.00, 1320.99, 2.0),
(1321.00, 1400.99, 2.5),
(1401.00, 1484.99, 3.0),
(1485.00, 1573.99, 3.5),
(1574.00, 1667.99, 4.0),
(1668.00, 1767.99, 4.5),
(1768.00, 1873.99, 5.0),
(1874.00, 1986.99, 5.5),
(1987.00, 2105.99, 6.0),
(2106.00, 2232.99, 6.5),
(2233.00, 2365.99, 7.0),
(2366.00, 2507.99, 7.5),
(2508.00, 2658.99, 8.0),
(2659.00, 2818.99, 8.5),
(2819.00, 2987.99, 9.0),
(2988.00, 3166.99, 9.5),
(3167.00, 'inf', 10.0),
]
}
{
"no-tax-free": [
(938, 0.0000, 0.0000),
(2053, 0.1500, 140.7692),
(2597, 0.1700, 181.8462),
("inf", 0.1000, 0.0000),
],
"tax-free": [
(1288, 0.0000, 0.0000),
(2403, 0.1500, 193.2692),
(3447, 0.1700, 241.3462),
("inf", 0.1000, 0.0000),
]
}
{
"no-tax-free": [
(987, 0.0000, 0.0000),
(2144, 0.1500, 148.0615),
(2727, 0.1700, 190.9527),
("inf", 0.1000, 0.0000),
],
"tax-free": [
(1337, 0.0000, 0.0000),
(2494, 0.1500, 200.5615),
(3577, 0.1700, 250.4527),
("inf", 0.1000, 0.0000),
]
}
Working holiday makers tax rates
l10n_au_withholding_schedule_15
{
"registered": [
(0, 45000, 6750, 15),
(45000, 120000, 24375, 32.5),
(120000, 180000, 22200, 37),
(180000, "inf", None, 45),
],
"no-tfn": 45,
"unregistered": [
(2307, 0.3250, 0.3250),
(3461, 0.3700, 103.8462),
("inf", 0.4500, 380.7692),
],
}
{
"registered": [
(0, 45000, 6750, 15),
(45000, 135000, 27000, 30),
(135000, 190000, 20350, 37),
(190000, "inf", None, 45),
],
"no-tfn": 45,
"unregistered": [
(2596, 0.3000, 0.3000),
(3653, 0.3700, 181.7308),
("inf", 0.4500, 474.0385),
],
}
{
"registered": [
(0, 45000, 6750, 15),
(45000, 135000, 27000, 30),
(135000, 190000, 20350, 37),
(190000, "inf", None, 45),
],
"no-tfn": 45,
"unregistered": [
(2596, 0.3000, 0.3000),
(3653, 0.3700, 181.7308),
("inf", 0.4500, 474.0385),
],
}
{
"registered": [
(0, 45000, 6750, 15),
(45000, 135000, 27000, 30),
(135000, 190000, 20350, 37),
(190000, "inf", None, 45),
],
"no-tfn": 45,
"unregistered": [
(2596, 0.3000, 0.3000),
(3653, 0.3700, 181.7308),
("inf", 0.4500, 474.0385),
],
}
ETP: Employment Termination Cap
l10n_au_etp_cap_schedule_11
235000
245000
260000
270000
ETP: Whole-of-Income Cap
l10n_au_whoic_cap_schedule_11
180000
180000
180000
ETP: Tax-Free Base Limit
l10n_au_tax_free_base_schedule_11
11985
12524
13100
13598
ETP: Tax-Free Yearly Component
l10n_au_tax_free_yearly_schedule_11
5994
6264
6552
6801
ETP: Preservation Age
l10n_au_preservation_age_schedule_11
{
"before": 55,
"years": {
"1960": 56,
"1961": 57,
"1962": 58,
"1963": 59,
},
"after": 60,
}
{
"before": 55,
"years": {
"1960": 56,
"1961": 57,
"1962": 58,
"1963": 59,
},
"after": 60,
}
{
"before": 55,
"years": {
"1960": 56,
"1961": 57,
"1962": 58,
"1963": 59,
},
"after": 60,
}
ETP: Withholding Rates for Life Benefits
l10n_au_etp_withholding_life_benefits_schedule_11
{
"excluded": {
"under": 32.0,
"over": 17.0,
},
"non_excluded": {
"under": 32.0,
"over": 17.0,
},
"no_tfn": 47.0,
"over_cap": 47.0,
}
{
"excluded": {
"under": 32.0,
"over": 17.0,
},
"non_excluded": {
"under": 32.0,
"over": 17.0,
},
"no_tfn": 47.0,
"over_cap": 47.0,
}
{
"excluded": {
"under": 32.0,
"over": 17.0,
},
"non_excluded": {
"under": 32.0,
"over": 17.0,
},
"no_tfn": 47.0,
"over_cap": 47.0,
}
ETP: Withholding Rates for Death Benefits
l10n_au_etp_withholding_death_benefits_schedule_11
{
"dependants": {
"up_to_cap": 0.0,
"over_cap": 47.0,
},
"non_dependants": {
"up_to_cap": 32.0,
"over_cap": 47.0,
},
"trustee_of_estate": 0.0,
}
{
"dependants": {
"up_to_cap": 0.0,
"over_cap": 47.0, # Tax + Medicare Levy
},
"non_dependants": {
"up_to_cap": 32.0,
"over_cap": 47.0, # Tax + Medicare Levy
},
"trustee_of_estate": 0.0,
}
{
"dependants": {
"up_to_cap": 0.0,
"over_cap": 47.0, # Tax + Medicare Levy
},
"non_dependants": {
"up_to_cap": 32.0,
"over_cap": 47.0, # Tax + Medicare Levy
},
"trustee_of_estate": 0.0,
}
Unused Leaves: Flat Rate
l10n_au_leave_withholding_schedule_7
32
32
32
32
Weekly Protected Earnings Amount ( for child support )
l10n_au_pea
456.53
514.50
534.23
544.88
Cents per Kilometer Allowance for Business Purposes
l10n_au_allowance_cpk
{
"limit": 5000,
"claimable": 0.88,
}
Laundry Allowance for Approved Uniforms
l10n_au_allowance_laundry
{
"claimable": 150,
}
Overtime Meal Allowance
l10n_au_allowance_overtime_meal
{
"claimable": 37.65,
}
Variable Allowance Salary Limits
l10n_au_variable_allowance_salary_limits
{
"Level1": 148250,
"Level2": 263850,
"Level3": 263851,
}
Reasonable amounts for domestic travel expenses - Daily Totals
l10n_au_allowance_daily_totals
{
"Level1": {
"city_au_01": 323,
"city_au_17": 346,
"city_au_24": 343,
"city_au_39": 385,
"city_au_59": 341,
"city_au_76": 338,
"city_au_92": 345,
"city_au_108": 388,
# High-cost centres table_4 + l10n_au_variable_allowance_high_cost_centres
"other": 293.5
},
"Level2": {
"city_au_01": 412.35,
"city_au_17": 458.35,
"city_au_24": 447.35,
"city_au_39": 494.35,
"city_au_59": 436.35,
"city_au_76": 432.35,
"city_au_92": 446.35,
"city_au_108": 498.35,
# High-cost centres table_4 + l10n_au_variable_allowance_high_cost_centres
"other": 293.5
},
"Level3": {
"city_au_01": 431.2,
"city_au_17": 477.2,
"city_au_24": 466.2,
"city_au_39": 513.2,
"city_au_59": 455.2,
"city_au_76": 485.2,
"city_au_92": 485.2,
"city_au_108": 517.2,
# All other cities (207 or table_4 if > 207) + l10n_au_variable_allowance_high_cost_centres
}
}
Reasonable amounts for domestic travel expenses - high-cost country centres accommodation expenses
l10n_au_variable_allowance_high_cost_centres
{
"city_au_02": 193,
"city_au_65": 207,
"city_au_03": 207,
"city_au_66": 193,
"city_au_04": 206,
"city_au_67": 288,
"city_au_05": 159,
"city_au_68": 228,
"city_au_06": 166,
"city_au_69": 180,
"city_au_07": 207,
"city_au_70": 222,
"city_au_08": 176,
"city_au_71": 174,
"city_au_09": 187,
"city_au_72": 183,
"city_au_10": 207,
"city_au_73": 166,
"city_au_11": 207,
"city_au_74": 187,
"city_au_12": 168,
"city_au_75": 207,
"city_au_13": 170,
"city_au_77": 170,
"city_au_14": 164,
"city_au_78": 164,
"city_au_15": 184,
"city_au_79": 185,
"city_au_16": 180,
"city_au_80": 206,
"city_au_18": 162,
"city_au_81": 160,
"city_au_19": 255,
"city_au_82": 163,
"city_au_20": 178,
"city_au_83": 207,
"city_au_21": 184,
"city_au_84": 207,
"city_au_22": 178,
"city_au_85": 195,
"city_au_23": 175,
"city_au_86": 271,
"city_au_25": 174,
"city_au_87": 264,
"city_au_26": 162,
"city_au_88": 256,
"city_au_27": 156,
"city_au_89": 220,
"city_au_28": 168,
"city_au_90": 168,
"city_au_29": 207,
"city_au_91": 215,
"city_au_30": 218,
"city_au_93": 207,
"city_au_31": 207,
"city_au_94": 266,
"city_au_32": 331,
"city_au_95": 170,
"city_au_33": 207,
"city_au_96": 190,
"city_au_34": 207,
"city_au_97": 207,
"city_au_35": 207,
"city_au_98": 163,
"city_au_36": 207,
"city_au_99": 207,
"city_au_37": 201,
"city_au_100": 207,
"city_au_38": 199,
"city_au_101": 207,
"city_au_40": 192,
"city_au_102": 174,
"city_au_41": 162,
"city_au_103": 182,
"city_au_42": 170,
"city_au_104": 207,
"city_au_43": 207,
"city_au_105": 164,
"city_au_44": 179,
"city_au_106": 167,
"city_au_45": 180,
"city_au_107": 181,
"city_au_46": 235,
"city_au_109": 207,
"city_au_47": 175,
"city_au_110": 207,
"city_au_48": 190,
"city_au_111": 207,
"city_au_49": 171,
"city_au_112": 323,
"city_au_50": 225,
"city_au_113": 161,
"city_au_52": 165,
"city_au_114": 174,
"city_au_51": 161,
"city_au_115": 207,
"city_au_53": 172,
"city_au_116": 177,
"city_au_54": 160,
"city_au_117": 186,
"city_au_55": 180,
"city_au_118": 175,
"city_au_56": 204,
"city_au_119": 238,
"city_au_57": 170,
"city_au_120": 167,
"city_au_58": 175,
"city_au_121": 272,
"city_au_60": 345,
"city_au_122": 207,
"city_au_61": 166,
"city_au_123": 182,
"city_au_62": 207,
"city_au_124": 188,
"city_au_63": 207,
"city_au_125": 570,
"city_au_64": 216
}
Variable Allowance Coefficients
l10n_au_variable_allowance_coef
{
"Level1": 165,
"Level2": 201.35,
"Level3": 220.20,
}
Country Groups
l10n_au_country_groups
{
"AL": 2,
"GE": 3,
"MK": 2,
"DZ": 3,
"DE": 5,
"NO": 6,
"AG": 6,
"GI": 4,
"OM": 6,
"AR": 3,
"GR": 4,
"PK": 2,
"AM": 3,
"GT": 4,
"PA": 4,
"AT": 5,
"GY": 4,
"PG": 4,
"AZ": 3,
"HK": 6,
"PY": 2,
"BS": 6,
"HU": 3,
"PE": 3,
"BH": 6,
"IS": 6,
"PH": 4,
"BD": 4,
"IN": 3,
"PL": 3,
"BB": 6,
"ID": 3,
"PT": 4,
"BY": 2,
"IR": 1,
"PR": 6,
"BE": 5,
"IQ": 4,
"QA": 6,
"BM": 6,
"IE": 6,
"RO": 3,
"BO": 3,
"IL": 6,
"RU": 4,
"BA": 2,
"IT": 5,
"RW": 2,
"BR": 3,
"JM": 4,
"LC": 5,
"BN": 3,
"JP": 5,
"VC": 3,
"BG": 3,
"JO": 6,
"WS": 4,
"BF": 3,
"KZ": 3,
"SA": 5,
"KH": 3,
"KE": 4,
"SN": 4,
"CM": 4,
"KR": 5,
"RS": 3,
"CA": 5,
"XK": 2,
"SL": 3,
"CL": 3,
"KW": 5,
"SG": 6,
"CN": 5,
"KG": 2,
"SK": 4,
"CO": 3,
"LA": 2,
"SI": 3,
"CK": 4,
"LV": 4,
"SB": 4,
"CR": 4,
"LB": 3,
"ZA": 2,
"CI": 5,
"LT": 4,
"ES": 4,
"HR": 3,
"LU": 5,
"LK": 4,
"CY": 4,
"MO": 5,
"SE": 5,
"CZ": 4,
"MY": 3,
"CH": 6,
"DK": 6,
"ML": 3,
"TW": 5,
"DO": 4,
"MT": 4,
"TZ": 2,
"TL": 3,
"MU": 4,
"TH": 4,
"EC": 4,
"MX": 4,
"TO": 3,
"EG": 2,
"MC": 6,
"TT": 6,
"SV": 4,
"MA": 3,
"TN": 2,
"ER": 3,
"MZ": 3,
"TR": 3,
"EE": 4,
"MM": 2,
"UG": 3,
"ET": 2,
"NA": 2,
"UA": 2,
"FJ": 3,
"NP": 2,
"AE": 6,
"FI": 6,
"NL": 5,
"GB": 5,
"FR": 5,
"NC": 5,
"US": 6,
"PF": 6,
"NZ": 4,
"UY": 3,
"GA": 5,
"NI": 3,
"VU": 4,
"GM": 2,
"NG": 4,
"VN": 3,
}
Totals for Country Groups Salary Tiers
l10n_au_allowance_country_groups_salary_tiers
{
"Level1": {
"1": 100,
"2": 140,
"3": 185,
"4": 230,
"5": 275,
"6": 325
},
"Level2": {
"1": 120,
"2": 165,
"3": 215,
"4": 260,
"5": 340,
"6": 410
},
"Level3": {
"1": 150,
"2": 220,
"3": 275,
"4": 340,
"5": 425,
"6": 475
}
}