Updates to tax tables and withholding schedules, including Schedule 1 – Statement of formulas for calculating amounts to be withheld (NAT 1004) and Schedule 8 – Statement of formulas for calculating study and training support loans components (NAT 3539), will be published from mid-June at ato.gov.au/tax tables.
The below output files for NATs 1004, 1004ML, 3539, 4466 and 75331 apply from 1 July 2026 are provided under ‘Resource Attachments’. Please note a minor change in presentation for this year - information relating to NATs 1013 and 1023 can be found on the ‘Other schedules to be updated’ tab in the output file for NAT 1004.
Other important information
All 15 withholding schedules and 12 tax tables are being updated and will apply from 1 July 2026.
Updates include the personal income tax rate cuts announced in the 2025-26 Budget and enacted by the Treasury Laws Amendment (More Cost of Living Relief) Act 2025, and indexation of study and training support loan repayment thresholds.
Some of the schedules and tax tables have had no material changes but are updated for other reasons including formatting and having up-to-date examples, cap or payment limit amounts.
Whenever using Schedule 11 - Tax table for employment termination payments (NAT 70980), Schedule 12 - Tax table for superannuation lump sums (NAT 70981) or Schedule 13 - Tax table for superannuation income streams (NAT 70982), ensure you’re using the current cap or payment limit amount for the income year. Refer to Key super rates and thresholds for the latest:
- Life benefit termination payments ETP cap (Table 17)
- Death benefit termination payments ETP cap (Table 18)
- Genuine redundancy and early retirement scheme payment limits (Table 20)
- Untaxed plan cap amount (Table 10)
- General transfer balance cap (Table 26)
- Defined benefit income cap (Table 27)
No previous versions available.