2019 Pay as you go (PAYG) withholding tax tables



Original Published Date: 

02/05/2019 - 10:00am


  • Current

Tax Category: 

  • Payroll

Resource Type: 

  • Statement of formula / rates and thresholds


The Federal Budget did not result in any changes to tax rates or income thresholds for 2019-20 income year. Changes announced to the low and middle income tax offset were only in respect of the amount of that offset, and that is claimable when individuals lodge their income tax return.

The HELP/SSL/TSL tax tables will be renamed ‘Study and training support loans tax tables’. They will incorporate HELP, VSL, SFSS, SSL, ABSTUDY SSL and TSL. There will no longer be separate SFSS tax tables. These changes arise from the passing of the Sustainability and VSL Separation Bills in 2018. You will need to refer to the applicable ‘Study and training support loans tax table’ wherever any existing tax tables refer to HELP/SSL/TSL or SFSS tax tables.

Therefore, only Schedule 8 – Statement of formulas for calculating study and training support loans components (NAT 3539) and study and training support loans weekly, fortnightly and monthly tax tables will be updated for the 2019–20 year. The NAT 3539 output file that will apply from 1 July 2019 is provided below under ‘Resource Attachments’.

For further information on these changes refer to the 2019-20 information at HELP and other study and training support thresholds and repayment rates.

Current versions for all other schedules and tax tables, including NAT 1004 and NAT 4466, will continue to apply from 1 July 2019. They are published at Tax tables on ato.gov.au.

Resource Attachments

File Size Upload date Add to Cart
NAT 3539 Output file (XLSX) 50.64 KB 2 May 2019 Add