NAT 1013-5.97
Income Tax Instalments
Special Schedule for Persons Seasonally Employed in the Horticultural Industry
Including Statement of Formulae
Effective for payments made on or after
1 July 1997
Who should use this schedule?
Use this schedule if you pay salaries and wages to seasonal workers who are involved in the harvest or cultivation process. The standard rate of deduction of 15 per cent applies to any person, other than an overseas visitor on a working holiday, who:
is employed in any process associated with the production and cultivation of a horticultural , crop and
performs the process on the grower's property and
does not work for the same grower for a continuous period exceeding 6 months and
correctly completes an Employment Declaration, quoting their tax file number.
In other cases the Income Tax Instalments Weekly Rates Incorporating Medicare Levy schedule should be used.
Employment Declarations
Employment Declarations already lodged will remain in force after
1 July 1997. when commencing work with a new employer
employees should lodge a new Employment Declaration.
Tax File Numbers
If an employee does not give you a valid Employment Declaration and Tax File Number, you must deduct tax at the top marginal rate, using column 3 of this schedule for residents, or column 5 for non-residents, unless the employee:
is under 16 years of age and does not earn enough to pay tax or
is receiving a pension from the Department of Social Security or a service pension from the Department of Veterans Affairs or
has told you that they have lodged a Tax File Number application or enquiry with the Australian Taxation Office (ATO).
If a Tax File Number application or enquiry form has been lodged, the employee has 28 days to give you their tax file number. At the end of this time, unless the ATO tells you not to, you must deduct tax at the top marginal rate-using column 3 or 5 of this schedule as appropriate.
Resident Employees
If a resident employee has given you a completed Employment Declaration and tax file number, tax instalments should be deducted using column 2 of this schedule. If the employee hasn't given you a tax file number, you must deduct tax instalments at the top marginal rate plus Medicare levy, using column 3 of this schedule.
Non-resident employees
For employees who are not residents of Australia overseas visitors on working holidays-tax should be deducted at a rate of 29 per cent
-using column 4-where a tax file number is provided, and at a rate of 47 per cent-using column 5-for those who have not provided a tax file number.
Pay period
The rates in this schedule apply irrespective of the pay period.
Variations in the rate of tax deducted
Resident employees who have given you a tax file number can request you to deduct more tax than is stated in this schedule, if the tax deducted from their wages is not sufficient to cover their tax liability. Conversely, if these employees think they are paying too much tax, they can request a reduction in the rate of tax deducted each pay by making an application to the ATO.
Rebates and Family Tax Assistance
When using this schedule, employees cannot claim Family Tax Assistance. dependant and or zone rebates through a reduction in tax instalments. If employees think they are paying too much tax, they can request a reduction in the rate of tax deducted each pay by making an application to the ATO.
Examples
Resident employee has provided a tax file number
The employee's earnings are $180.40. Find $1 80 in column I of the schedule and read off the corresponding tax instalment from column 2 of $27.00.
Non4esjdent employee has not provided a tax file number
The employee's earnings are $323.81. Find $323 in column 1 of the schedule and read off the corresponding tax instalment from column 5 of$151.80.
Formulae for calculating tax instalments
This section should he read in conjunction with the Statement of Formulae for Calculating Income Tax instalments Incorporating Medicare Levy.
The formulae comprise linear equations of the form y = ax - b, where y is the instalment expressed in dollars. and x is earnings for the pay period expressed in whole dollars plus an amount of 99 cents. The values of the coefficients a and b for each set of formulae are shown below:
ResidentNon-Resident
Employment Declaration lodgedEmployment Declaration lodged
A ba b
Tax file number 0.15 0.15 Tax file number 0.29 0.29
No tax file number 0.485 0.485 No tax file number 0.47 0.47
Rounding of instalments
Round tax instalments calculated using the above formulae to the nearest 5 cents, values terminating in exactly 2.5 cents or 7.5 cents being rounded to the next lower multiple of 5 cents. The rounding should he done directly - that is, a preliminary rounding to the nearest cent should not be made.
Enquiries
If you have any enquiries please contact the Australian Taxation
Office on 13 28 66. For more information about PAYF, see us on the
Internet. On- Home Page address is http:ll
How to calculate tax instalments
I Disregard any cents in the total amount of the employee's earnings.
2Find the employee's total earnings in column I of the schedule and read off the corresponding amount of tax instalment -column 2 if resident employee has given you a tax file number - column 3 if resident employee has not given you a tax file number - column 4 if non-resident employee has given you a tax file number - column 5 if non-resident employee has not given you a tax file number.
NAT 1013-5.97
Computer programs
Computer programs written in accordance with this statement should be tested for accuracy against this schedule and used only where they produce the exact amounts shown in the schedule.
Enquiries
Enquiries regarding the application of the formulae should be directed to Withholding Taxes Operations Support on 1800632 274.
INSTALMENT SCHEDULE
INSTALMENT SCHEDULEWeekly / Instalment / Weekly / Instalment / Weekly / Instalment
Earnings / Resident / Non-Resident / Earnings / Resident / Non-Resident / Earnings / Resident / Non-Resident
With / No / With / No / With / No / With / No / With / No / With / No
tax file / tax file / tax file / tax file / tax file / tax file / tax file / tax file / tax file / tax file / tax file / tax file
number / number / number / number / number / number / number / number / number / number / number / number
1 / 2 / 3 / 4 / 5 / 1 / 2 / 3 / 4 / 5 / 1 / 2 / 3 / 4 / 5
$ / $ / $ / $ / $ / $ / $ / $ / $ / $ / $ / $ / $ / $
71 / 10.65 / 34.45 / 20.60 / 33.35 / 146 / 21.90 / 70.80 / 42.35 / 68.60
72 / 10.80 / 34.90 / 20.90 / 33.85 / 147 / 22.05 / 71.30 / 42.65 / 69.10
73 / 10.95 / 35.40 / 21.15 / 34.30 / 148 / 22.20 / 71.80 / 42.90 / 69.55
74 / 11.10 / 35.90 / 21.45 / 34.80 / 149 / 22.35 / 72.25 / 43.20 / 70.05
75 / 11.25 / 36.35 / 21.75 / 35.25 / 160 / 22.50 / 72.75 / 43.50 / 70.50
1 / 0.15 / 0.50 / 0.30 / 0.45 / 76 / 11.40 / 36.85 / 22.05 / 35.70 / 151 / 22.65 / 73.25 / 43.80 / 70.95
2 / 0.30 / 0.95 / 0.60 / 0.95 / 77 / 11.55 / 37.35 / 22.35 / 36.20 / 152 / 22.80 / 73.70 / 44.10 / 71.45
3 / 0.45 / 1.45 / 0.85 / 1.40 / 78 / 11.70 / 37.85 / 22.60 / 36.65 / 163 / 22.95 / 74.20 / 44.35 / 71.90
4 / 0.60 / 1.95 / 1.15 / 1.90 / 79 / 11.85 / 38.30 / 22.90 / 37.15 / 164 / 23.10 / 74.70 / 44.65 / 72.40
6 / 0.75 / 2.40 / 1.45 / 2.35 / 80 / 12.00 / 38.80 / 23.20 / 37.60 / 165 / 23.25 / 75.15 / 44.95 / 72.85
8 / 0.90 / 2.90 / 1.75 / 2.80 / 81 / 12.15 / 39.30 / 23.50 / 38.05 / 156 / 23.40 / 75.65 / 45.25 / 73.30
7 / 1.05 / 3.40 / 2.05 / 3.30 / 82 / 12.30 / 39.75 / 23.80 / 38.55 / 167 / 23.55 / 76.15 / 45.55 / 73.80
8 / 1.20 / 3.90 / 2.30 / 3.75 / 83 / 12.45 / 40.25 / 24.05 / 39.00 / 168 / 23.70 / 76.65 / 45.80 / 74.25
9 / 1.35 / 4.35 / 2.60 / 4.25 / 84 / 12.60 / 40.75 / 24.35 / 39.50 / 159 / 23.85 / 77.10 / 46.10 / 74.75
10 / 1.50 / 4.85 / 2.90 / 4.70 / 86 / 12.75 / 41.20 / 24.65 / 39.95 / 180 / 24.00 / 77.60 / 46.40 / 75.20
11 / 1.65 / 5.35 / 3.20 / 5.15 / 88 / 12.90 / 41.70 / 24.95 / 40.40 / 161 / 24.15 / 78.10 / 46.70 / 75.65
12 / 1.80 / 5.80 / 3.50 / 5.65 / 87 / 13.05 / 42.20 / 25.25 / 40.90 / 162 / 24.30 / 78.55 / 47.00 / 76.15
13 / 1.95 / 6.30 / 3.75 / 6.10 / 99 / 13.20 / 42.70 / 25.50 / 41.35 / 163 / 24.45 / 79.05 / 47.25 / 76.60
14 / 2.10 / 6.80 / 4.05 / 6.60 / 89 / 13.35 / 43.15 / 25.80 / 41.85 / 164 / 24.60 / 79.55 / 47.55 / 77.10
16 / 2.25 / 7.25 / 4.35 / 7.05 / 90 / 13.50 / 43.65 / 26.10 / 42.30 / 166 / 24.75 / -80.00 / 47.85 / 77.55
18 / 2.40 / 7.75 / 4.65 / 7.50 / 91 / 13.65 / 44.15 / 26.40 / 42.75 / 166 / 24.90 / 80.50 / 48.15 / 78.00
17 / 2.55 / 8.25 / 4.95 / 8.00 / 92 / 13.80 / 44.60 / 26.70 / 43.25 / 167 / 25.05 / 81.00 / 48.45 / 78.50
18 / 2.70 / 8.75 / 5.20 / 8.45 / 93 / 13.95 / 45.10 / 26.95 / 43.70 / 168 / 25.20 / 81.50 / 48.70 / 78.95
19 / 2.85 / 9.20 / 5.50 / 8.95 / 94 / 14.10 / 45.60 / 27.25 / 44.20 / 169 / 25.35 / 81.95 / 49.00 / 79.45
20 / 3.00 / 9.70 / 5.80 / 9.40 / 95 / 14.25 / 46.05 / 27.55 / 44.65 / 170 / 25.50 / 82.45 / 49.30 / 79.90
21 / 3.15 / 10.20 / 6.10 / 9.85 / 98 / 14.40 / 46.55 / 27.85 / 45.10 / 171 / 25.65 / 82.95 / 49.60 / 80.35
22 / 3.30 / 10.65 / 6.40 / 10.35 / 97 / 14.55 / 47.05 / 28.15 / 45.60 / 172 / 25.80 / 83.40 / 49.90 / 80.85
23 / 3.45 / 11.15 / 6.65 / 10.80 / 99 / 14.70 / 47.55 / 28.40 / 46.05 / 173 / 25.95 / 83.90 / 50.15 / 81.30
24 / 3.60 / 11.65 / 6.95 / 11.30 / 99 / 14.85 / 48.00 / 28.70 / 46.55 / 174 / 26.10 / 84.40 / 50.45 / 81.80
25 / 3.75 / 12.10 / 7.25 / 11.75 / 100 / 15.00 / 48.50 / 29.00 / 47.00 / 175 / 26.25 / 84.85 / 50.75 / 82.25
28 / 3.90 / 12.60 / 7.55 / 12.20 / 101 / 15.15 / 49.00 / 29.30 / 47.45 / 176 / 26.40 / 85.35 / 51.05 / 82.70
27 / 4.05 / 13.10 / 7.85 / 12.70 / 102 / 15.30 / 49.45 / 29.60 / 47.95 / 177 / 26.55 / 85.85 / 51.35 / 83.20
28 / 4.20 / 13.60 / 8.10 / 13.15 / 103 / 15.45 / 49.95 / 29.85 / 48.40 / 178 / 26.70 / 86.35 / 51.60 / 83.65
29 / 4.35 / 14.05 / 8.40 / 13.65 / 104 / 15.60 / 50.45 / 30.15 / 48.90 / 179 / 26.85 / 86.80 / 51.90 / 84.15
30 / 4.50 / 14.55 / 8.70 / 14.10 / 106 / 15.75 / 50.90 / 30.45 / 49.35 / 180 / 27.00 / 87.30 / 52.20 / 84.60
31 / 4.65 / 15.05 / 9.00 / 14.55 / 106 / 15.90 / 51.40 / 30.75 / 49.80 / 181 / 27.15 / 87.80 / 52.50 / 85.05
32 / 4.80 / 15.50 / 9.30 / 15.05 / 107 / 16.05 / 51.90 / 31.05 / 50.30 / 182 / 27.30 / 88.25 / 52.80 / 85.55
33 / 4.95 / 16.00 / 9.55 / 15.50 / 108 / 16.20 / 52.40 / 31.30 / 50.75 / 183 / 27.45 / 88.75 / 53.05 / 86.00
34 / 5.10 / 16.50 / 9.85 / 16.00 / 109 / 16.35 / 52.85 / 31.60 / 51.25 / 184 / 27.60 / 89.25 / 53.35 / 88.50
35 / 5.25 / 16.95 / 10.15 / 16.45 / 110 / 16.50 / 53.35 / 31.90 / 51.70 / 185 / 27.75 / 89.70 / 53.65 / 86.95
38 / 5.40 / 17.45 / 10.45 / 16.90 / 111 / 16.65 / 53.85 / 32.20 / 52.15 / 186 / 27.90 / 90.20 / 53.95 / 87.40
37 / 5.55 / 17.95 / 10.75 / 17.40 / 112 / 16.80 / 54.30 / 32.50 / 52.65 / 187 / 28.05 / 90.70 / 54.25 / 87.90
38 / 5.70 / 18.45 / 11.00 / 17.85 / 113 / 16.95 / 54.80 / 32.75 / 53.10 / 188 / 28.20 / 91.20 / 54.50 / 88.35
39 / 5.85 / 18.90 / 11.30 / 18.35 / 114 / 17.10 / 55.30 / 33.05 / 53.60 / 189 / 28.35 / 91.65 / 54.80 / 88.85
40 / 6.00 / 19.40 / 11.60 / 18.80 / 116 / 17.25 / 55.75 / 33.35 / 54.05 / 190 / 28.50 / 92.15 / 55.10 / 89.30
41 / 6.15 / 19.90 / 11.90 / 19.25 / 116 / 17.40 / 56.25 / 33.65 / 54.50 / 191 / 28.65 / 92.65 / 55.40 / 89.75
42 / 6.30 / 20.35 / 12.20 / 19.75 / 117 / 17.55 / 56.75 / 33.95 / 55.00 / 192 / 28.80 / 93.10 / 55.70 / 90.25
43 / 6.45 / 20.85 / 12.45 / 20.20 / 118 / 17.70 / 57.25 / 34.20 / 55.45 / 193 / 28.95 / 93.60 / 55.95 / 90.70
44 / 6.60 / 21.35 / 12.75 / 20.70 / 119 / 17.85 / 57.70 / 34.50 / 55.95 / 194 / 29.10 / 94.10 / 56.25 / 91.20
46 / 6.75 / 21.80 / 13.05 / 21.15 / 120 / 18.00 / 58.20 / 34.80 / 56.40 / 195 / 29.25 / 94.55 / 56.55 / 91.65
48 / 6.90 / 22.30 / 13.35 / 21.60 / 121 / 18.15 / 58.70 / 35.10 / 56.85 / 196 / 29.40 / 95.05 / 56.85 / 92.10
47 / 7.05 / 22.80 / 13.65 / 22.10 / 122 / 18.30 / 59.15 / 35.40 / 57.35 / 197 / 29.55 / 95.55 / 57.15 / 92.80
48 / 7.20 / 23.30 / 13.90 / 22.55 / 123 / 18.45 / 59.65 / 35.65 / 57.80 / 198 / 29.70 / 96.05 / 57.40 / 93.05
49 / 7.35 / 23.75 / 14.20 / 23.05 / 124 / 18.60 / 60.15 / 35.95 / 58.30 / 199 / 29.85 / 96.50 / 57.70 / 93.55
60 / 7.50 / 24.25 / 14.50 / 23.50 / 126 / 18.75 / 60.60 / 36.25 / 58.75 / 200 / 30.00 / 97.00 / 58.00 / 94.00
61 / 7.65 / 24.75 / 14.80 / 23.95 / 126 / 18.90 / 61.10 / 36.55 / 59.20 / 201 / 30.15 / 97.50 / 58.30 / 94.45
52 / 7.80 / 25.20 / 15.10 / 24.45 / 127 / 19.05 / 61.60 / 36.85 / 59.70 / 202 / 30.30 / 97.95 / 58.60 / 94.95
53 / 7.95 / 25.70 / 15.35 / 24.90 / 128 / 19.20 / 62.10 / 37.10 / 60.15 / 203 / 30.45 / 98.45 / 58.85 / 95.40
64 / 8.10 / 26.20 / 15.65 / 25.40 / 129 / 19.35 / 62.55 / 37.40 / 60.65 / 204 / 30.60 / 98.95 / 59.15 / 95.90
56 / 8.25 / 26.65 / 15.95 / 25.85 / 130 / 19.50 / 63.05 / 37.70 / 61.10 / 205 / 30.75 / 99.40 / 59.45 / 96.35
58 / 8.40 / 27.15 / 16.25 / 26.30 / 131 / 19.65 / 63.55 / 38.00 / 61.55 / 206 / 30.90 / 99.90 / 59.75 / 96.80
67 / 8.55 / 27.65 / 16.55 / 26.80 / 132 / 19.80 / 64.00 / 38.30 / 62.05 / 207 / 31.05 / 100.40 / 60.05 / 97.30
58 / 8.70 / 28.15 / 16.80 / 27.25 / 133 / 19.95 / 64.50 / 38.55 / 62.50 / 208 / 31.20 / 100.90 / 60.30 / 97.75
69 / 8.85 / 28.60 / 17.10 / 27.75 / 134 / 20.10 / 65.00 / 38.85 / 63.00 / 209 / 31.35 / 101.35 / 60.60 / 98.25
80 / 9.00 / 29.10 / 17.40 / 28.20 / 135 / 20.25 / 65.45 / 39.15 / 63.45 / 210 / 31.50 / 101.85 / 60.90 / 98.70
81 / 9.15 / 29.60 / 17.70 / 28.65 / 136 / 20.40 / 65.95 / 39.45 / 63.90 / 211 / 31.65 / 102.35 / 61.20 / 99.15
62 / 9.30 / 30.05 / 18.00 / 29.15 / 137 / 20.55 / 66.45 / 39.75 / 64.40 / 212 / 31.80 / 102.80 / 61.50 / 99.65
83 / 9.45 / 30.55 / 18.25 / 29.60 / 138 / 20.70 / 66.95 / 40.00 / 64.85 / 213 / 31.95 / 103.30 / 61.75 / 100.10
84 / 9.60 / 31.05 / 18.55 / 30.10 / 139 / 20.85 / 67.40 / 40.30 / 65.35 / 214 / 32.10 / 103.80 / 62.05 / 100.60
85 / 9.75 / 31.50 / 18.85 / 30.55 / 140 / 21.00 / 67.90 / 40.60 / 65.80 / 216 / 32.25 / 104.25 / 62.35 / 101.05
86 / 9.90 / 32.00 / 19.15 / 31.00 / 141 / 21.15 / 68.40 / 40.90 / 66.25 / 216 / 32.40 / 104.75 / 62.65 / 101.50
87 / 10.05 / 32.50 / 19.45 / 31.50 / 142 / 21.30 / 68.85 / 41.20 / 66.75 / 217 / 32.55 / 105.25 / 62.95 / 102.00
89 / 10.20 / 33.00 / 19.70 / 31.95 / 143 / 21.45 / 69.35 / 41.45 / 67.20 / 218 / 32.70 / 105.75 / 63.20 / 102.45
89 / 10.35 / 33.45 / 20.00 / 32.45 / 144 / 21.60 / 69.85 / 41.75 / 67.70 / 219 / 32.85 / 106.20 / 63.50 / 102.95
70 / 10.50 / 33.95 / 20.30 / 32.90 / 145 / 21.75 / 70.30 / 42.05 / 68.15 / 220 / 33.00 / 106.70 / 63.80 / 103.40