System Default Pay Rates which are considered to be Taxable

Sharlyce Reed

May 17, 2023

585

Worked

Pay Rate Description	Pay Rate Tax Treatment	Payment is Taxable per
Pay Rate Description	Pay Rate Tax Treatment	Regular	Seniors and Pensioners	Working Holiday Maker	No TFN
Alternative Duties (Workers Compensation)	Marginal Tax Rate	Schedule 1	Schedule 9	Schedule 1 or 15	Schedule 1
Breach of Meal Break	Marginal Tax Rate	Schedule 1	Schedule 9	Schedule 1 or 15	Schedule 1
Breach of Rest Break between Shifts	Marginal Tax Rate	Schedule 1	Schedule 9	Schedule 1 or 15	Schedule 1
Casual Loading (OTE)	Marginal Tax Rate	Schedule 1	Schedule 9	Schedule 1 or 15	Schedule 1
Casual Loading	Marginal Tax Rate	Schedule 1	Schedule 9	Schedule 1 or 15	Schedule 1
Directors' Fees	Marginal Tax Rate	Schedule 1	Schedule 9	Schedule 1 or 15	Schedule 1
Double Time	Marginal Tax Rate	Schedule 1	Schedule 9	Schedule 1 or 15	Schedule 1
Double Time and Half	Marginal Tax Rate	Schedule 1	Schedule 9	Schedule 1 or 15	Schedule 1
Double Time and Quarter	Marginal Tax Rate	Schedule 1	Schedule 9	Schedule 1 or 15	Schedule 1
Ordinary Time	Marginal Tax Rate	Schedule 1	Schedule 9	Schedule 1 or 15	Schedule 1
Public Holiday (Worked)	Marginal Tax Rate	Schedule 1	Schedule 9	Schedule 1 or 15	Schedule 1
Shift Penalty	Marginal Tax Rate	Schedule 1	Schedule 9	Schedule 1 or 15	Schedule 1
Sleepover or 24-hour care	Marginal Tax Rate	Schedule 1	Schedule 9	Schedule 1 or 15	Schedule 1
Time and Half	Marginal Tax Rate	Schedule 1	Schedule 9	Schedule 1 or 15	Schedule 1
Time and Quarter	Marginal Tax Rate	Schedule 1	Schedule 9	Schedule 1 or 15	Schedule 1
Training (Ordinary Time)	Marginal Tax Rate	Schedule 1	Schedule 9	Schedule 1 or 15	Schedule 1
Training (Overtime)	Marginal Tax Rate	Schedule 1	Schedule 9	Schedule 1 or 15	Schedule 1
Travel (Ordinary Time)	Marginal Tax Rate	Schedule 1	Schedule 9	Schedule 1 or 15	Schedule 1
Travel (Overtime)	Marginal Tax Rate	Schedule 1	Schedule 9	Schedule 1 or 15	Schedule 1
Triple Time	Marginal Tax Rate	Schedule 1	Schedule 9	Schedule 1 or 15	Schedule 1

Bonus and Commissions

Pay Rate Description	Pay Rate Tax Treatment	Payment is Taxable per
Pay Rate Description	Pay Rate Tax Treatment	Regular	Seniors and Pensioners	Working Holiday Maker	No TFN
Overtime Bonus	Schedule 5, Method B (ii)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Bonus	Schedule 5, Method B (ii)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Commission	Schedule 5, Method B (ii)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Return to Work	Schedule 5, Method B (ii)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1

Leave

Pay Rate Description	Pay Rate Tax Treatment	Payment is Taxable per
Pay Rate Description	Pay Rate Tax Treatment	Regular	Seniors and Pensioners	Working Holiday Maker	No TFN
Annual Leave	Marginal Tax Rate	Schedule 1	Schedule 9	Schedule 1 or 15	Schedule 1
Leave Loading (OTE)	Marginal Tax Rate	Schedule 1	Schedule 9	Schedule 1 or 15	Schedule 1
Leave Loading	Marginal Tax Rate	Schedule 1	Schedule 9	Schedule 1 or 15	Schedule 1
Sick & Carer's Leave	Marginal Tax Rate	Schedule 1	Schedule 9	Schedule 1 or 15	Schedule 1
Long Service Leave	Marginal Tax Rate	Schedule 1	Schedule 9	Schedule 1 or 15	Schedule 1
Time Off In Lieu (Taken)	Marginal Tax Rate	Schedule 1	Schedule 9	Schedule 1 or 15	Schedule 1
Public Holiday (Taken)	Marginal Tax Rate	Schedule 1	Schedule 9	Schedule 1 or 15	Schedule 1
Government Paid Parental Leave (GPPL)	Marginal Tax Rate	Schedule 1	Schedule 9	Schedule 1 or 15	Schedule 1
Payer Paid Parental Leave (PPPL)	Marginal Tax Rate	Schedule 1	Schedule 9	Schedule 1 or 15	Schedule 1
Workers Compensation	Marginal Tax Rate	Schedule 1	Schedule 9	Schedule 1 or 15	Schedule 1
Jury Duty	Marginal Tax Rate	Schedule 1	Schedule 9	Schedule 1 or 15	Schedule 1
Annual Leave (Cashed Out)	Schedule 5, Method B (ii)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Leave Loading (Cashed Out, OTE)	Schedule 5, Method B (ii)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Leave Loading (Cashed Out)	Schedule 5, Method B (ii)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Sick & Carer's Leave (Cashed Out)	Schedule 5, Method B (ii)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Long Service Leave (Cashed Out)	Schedule 5, Method B (ii)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Time Off In Lieu (Cashed Out)	Schedule 5, Method B (ii)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1

Back Payments

Pay Rate Description	Pay Rate Tax Treatment	Payment is Taxable per
Pay Rate Description	Pay Rate Tax Treatment	Regular	Seniors and Pensioners	Working Holiday Maker	No TFN
Alternative Duties (Workers Compensation) (Incorrect Hours)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Alternative Duties (Workers Compensation) (Incorrect Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Annual Leave (Cashed Out) (Incorrect Hours)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Annual Leave (Cashed Out) (Incorrect Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Annual Leave (Incorrect Hours)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Annual Leave (Incorrect Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Bonus (Incorrect Hours or Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Breach of Meal Break (Incorrect Hours)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Breach of Meal Break (Incorrect Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Breach of Rest Break between Shifts (Incorrect Hours)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Breach of Rest Break between Shifts (Incorrect Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Casual Loading (OTE, Incorrect Hours or Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Casual Loading (Incorrect Hours or Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Commission (Incorrect Hours or Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Directors Fees (Incorrect Hours or Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Double Time and Half (Incorrect Hours or Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Double Time and Quarter (Incorrect Hours or Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Double Time (Incorrect Hours or Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Government Paid Parental Leave (GPPL) (Incorrect Hours or Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Jury Duty (Incorrect Hours)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Jury Duty (Incorrect Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Leave Loading (Cashed Out) (Incorrect Hours or Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Leave Loading (Cashed Out, OTE) (Incorrect Hours or Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Leave Loading (Incorrect Hours or Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Leave Loading (Incorrect Hours or Rate, OTE)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Long Service Leave (Cashed Out) (Incorrect Hours)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Long Service Leave (Cashed Out) (Incorrect Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Long Service Leave (Incorrect Hours)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Long Service Leave (Incorrect Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Ordinary Time (Incorrect Hours)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Ordinary Time (Incorrect Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Overtime Bonus (Incorrect Hours or Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Payer Paid Parental Leave (PPPL) (Incorrect Hours or Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Public Holiday (Taken) (Incorrect Hours)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Public Holiday (Taken) (Incorrect Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Public Holiday (Worked) (Incorrect Hours)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Public Holiday (Worked) (Incorrect Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Return to Work (Incorrect Hours or Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Shift Penalty (Incorrect Hours or Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Sick and Carer's Leave (Cashed Out) (Incorrect Hours)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Sick and Carer's Leave (Cashed Out) (Incorrect Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Sick and Carer's Leave (Incorrect Hours)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Sick and Carer's Leave (Incorrect Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Sleepover or 24-hour care (Incorrect Hours or Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Time and Half (Incorrect Hours or Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Time and Quarter (Incorrect Hours or Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Time Off In Lieu (Cashed Out) (Incorrect Hours)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Time Off In Lieu (Cashed Out) (Incorrect Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Time Off In Lieu (Incorrect Hours)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Time Off In Lieu (Incorrect Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Training (Ordinary Time) (Incorrect Hours)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Training (Ordinary Time) (Incorrect Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Training (Overtime) (Incorrect Hours or Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Travel (Ordinary Time) (Incorrect Hours)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Travel (Ordinary Time) (Incorrect Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Travel (Overtime) (Incorrect Hours or Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Triple Time (Incorrect Hours or Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1
Workers Compensation (Incorrect Hours or Rate)	Schedule 5, Method B (i) Schedule 5, Method B (ii) Schedule 5, Method B (ii) (Lump Sum E)	Schedule 5	Schedule 5	Schedule 1 or 15	Schedule 1

🎯 Schedule 5, Method B (i) is applicable when the payment is < 12 months overdue and relates to the Current Financial Year

🎯 Schedule 5, Method B (ii) is applicable when the payment is either < 12 months overdue and relates to a Prior Financial Year or ≥ 12 months overdue and < $1,200.00.

🎯 Schedule 5, Method B (ii), Lump Sum E is applicable when the payment is ≥ 12 months overdue and ≥ $1,200.00

Termination

Pay Rate Description	Pay Rate Tax Treatment	Payment is Taxable per
Pay Rate Description	Pay Rate Tax Treatment	Regular	Seniors and Pensioners	Working Holiday Maker	No TFN
Unused Annual Leave (after 17 August 1993)	Schedule 7, Marginal Tax Rate Schedule 7, Lump Sum A	Schedule 7	Schedule 7	Schedule 1 or 15	Schedule 1
Unused Leave Loading (after 17 August 1993)	Schedule 7, Marginal Tax Rate Schedule 7, Lump Sum A	Schedule 7	Schedule 7	Schedule 1 or 15	Schedule 1
Unused Long Service Leave (after 17 August 1993)	Schedule 7, Marginal Tax Rate Schedule 7, Lump Sum A	Schedule 7	Schedule 7	Schedule 1 or 15	Schedule 1
Unused Annual Leave (before 16 August 1993)	Schedule 7, Lump Sum A	Schedule 7	Schedule 7	Schedule 1 or 15	Schedule 1
Unused Leave Loading (before 16 August 1993)	Schedule 7, Lump Sum A	Schedule 7	Schedule 7	Schedule 1 or 15	Schedule 1
Unused Long Service Leave (16 August 1978 to 17 August 1993)	Schedule 7, Lump Sum A	Schedule 7	Schedule 7	Schedule 1 or 15	Schedule 1
Unused Long Service Leave (before 16 August 1978)	Schedule 7, Lump Sum B (Marginal Tax Rate on 5% of the Gross)	Schedule 7	Schedule 7	Schedule 1 or 15	Schedule 1
Unused Annual Leave (Genuine Redundancy, Invalidity or Early Retirement)	Schedule 7, Lump Sum A	Schedule 7	Schedule 7	Schedule 1 or 15	Schedule 1
Unused Leave Loading (Genuine Redundancy, Invalidity or Early Retirement)	Schedule 7, Lump Sum A	Schedule 7	Schedule 7	Schedule 1 or 15	Schedule 1
Unused Long Service Leave (Genuine Redundancy, Invalidity or Early Retirement)	Schedule 7, Lump Sum A	Schedule 7	Schedule 7	Schedule 1 or 15	Schedule 1
Payment in Lieu of Notice (Equal to or less than the Cap)	Schedule 11, 17.00% Schedule 11, 32.00%\	Schedule 11	Schedule 11	Schedule 1 or 15	Schedule 1
Payment in Lieu of Notice (More than the Cap)	Schedule 11	Schedule 11	Schedule 11	Schedule 1 or 15	Schedule 1
Life Benefit (Equal to or less than the Cap)	Schedule 11, 17.00% Schedule 11, 32.00%\	Schedule 11	Schedule 11	Schedule 1 or 15	Schedule 1
Life Benefit (More than the Cap)	Schedule 11, 47.00%	Schedule 11	Schedule 11	Schedule 1 or 15	Schedule 1
Unused Sick and Carer's Leave (Equal to or less than the Cap)	Schedule 11, 17.00% Schedule 11, 32.00%\	Schedule 11	Schedule 11	Schedule 1 or 15	Schedule 1
Unused Sick and Carer's Leave (More than the Cap)	Schedule 11, 47.00%	Schedule 11	Schedule 11	Schedule 1 or 15	Schedule 1
Unused Time Off In Lieu (Equal to or less than the Cap)	Schedule 11, 17.00% Schedule 11, 32.00%\	Schedule 11	Schedule 11	Schedule 1 or 15	Schedule 1
Unused Time Off In Lieu (More than the Cap)	Schedule 11, 47.00%	Schedule 11	Schedule 11	Schedule 1 or 15	Schedule 1
Lump Sum Payment (Genuine Redundancy or Early Retirement)	Schedule 7, 0.00%	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Employment before 1 July 1983 (Tax Free Component)	Schedule 11, 0.00%	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Lump Sum Payment (Invalidity, Tax Free Component)	Schedule 11, 0.00%	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Death Benefit (Tax Free)	Schedule 11, 0.00%	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Death Benefit (Equal to or less than the Cap)	Schedule 11	Schedule 11	Schedule 11	Schedule 1 or 15	Schedule 1
Death Benefit (More than the Cap)	Schedule 11	Schedule 11	Schedule 11	Schedule 1 or 15	Schedule 1
Death Benefit Sick and Carer's Leave (Tax Free)	Schedule 11	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Death Benefit Sick and Carer's Leave (Equal to or less than the Cap)	Schedule 11	Schedule 11	Schedule 11	Schedule 1 or 15	Schedule 1
Death Benefit Sick and Carer's Leave (More than the Cap)	Schedule 11	Schedule 11	Schedule 11	Schedule 1 or 15	Schedule 1
Death Benefit Time Off In Lieu (Tax Free)	Schedule 11	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Death Benefit Time Off In Lieu (Equal to or less than the Cap)	Schedule 11	Schedule 11	Schedule 11	Schedule 1 or 15	Schedule 1
Death Benefit Time Off In Lieu (More than the Cap)	Schedule 11	Schedule 11	Schedule 11	Schedule 1 or 15	Schedule 1
Employment before 1 July 1983 (Death Benefit)	Schedule 11	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Annual Leave (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Bonus (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Breach of Meal Break (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Breach of Rest Break between Shifts (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Casual Loading (OTE, Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Casual Loading (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Commission (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Directors' Fees (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Double Time and Half (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Double Time and Quarter (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Double Time (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Government Paid Parental Leave (GPPL) (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Leave Loading (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Leave Loading (OTE) (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Long Service Leave (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Ordinary Time (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Overtime Bonus (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Payer Paid Parental Leave (PPPL) (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Public Holiday (Taken) (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Public Holiday (Worked) (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Return to Work (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Shift Penalty (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Sick & Carer's Leave (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Sleepover or 24-hour care (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Time and Half (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Time and Quarter (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Time Off In Lieu (Taken) (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Training (Ordinary Time) (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Training (Overtime) (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Travel (Ordinary Time) (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Travel (Overtime) (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Triple Time (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unpaid Workers Compensation (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unused Annual Leave (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unused Leave Loading (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1
Unused Long Service Leave (Death Benefit)	Schedule 7	Non-Taxable	Non-Taxable	Schedule 1 or 15	Schedule 1

🎯 Schedule 7, Marginal Tax Rate is applicable when the payment is ≥ $300.00 Gross.

🎯 Schedule 7, Lump Sum A is applicable when the payment is < $300.00 Gross.

🎯 Schedule 11, 17% is applicable when the Payee is ≥ Preservation age.

🎯 Schedule 11, 32% is applicable when the Payee is < Preservation age.