Archive · NAT 1004

Previous Years Tax Tables

Which ATO tax table applied in which financial year. Between October 2020 and July 2026 Schedule 1 changed only twice, so most prior-year searches have the same answer as the year either side of them.

2020-21 to 2026-273 Schedule 1 versionsATO notes quoted

Compiled by Marcus Kelleher, Editor, pay and tax content, from the ATO Software Developers publication notes for 2022 to 2026. Last verified 30 July 2026.

Disclaimer: This calculator provides general estimates, not personal tax or financial advice. Figures use published ATO rates for 2026-27 and may not match your exact situation, offsets or deductions. Do not act on these results alone. For official guidance, visit the ATO, or speak to a registered tax agent.

If you are looking for the 2021-22, 2022-23 or 2023-24 tax table, they are the same table. Schedule 1 was last updated on 13 October 2020 and stayed unchanged until 1 July 2024.
The version history

Every Schedule 1 Version Since October 2020

Newest first. A version stays in force until the tax rates or the income thresholds change, which is less often than the annual reissue of the tables suggests.

Applies to payments fromATO noteFinancial years coveredWhat triggered the change
1 July 2026published 17 June 20262026-27The first marginal rate cut from 16% to 15%, legislated in the March 2025 Budget.
1 July 2024announced 17 May 20242024-25, 2025-26The amended stage 3 tax cuts, made by the Treasury Laws Amendment (Cost of Living Tax Cuts) Act 2024.
13 October 2020announced 13 October 20202020-21 (from 13 October), 2021-22, 2022-23, 2023-24The backdated personal income tax cuts in the October 2020 Budget, which moved the thresholds mid-year.

Source: ATO Software Developers, PAYG withholding tax tables, versions 2022 to 2026.

Look up a year

Which Table Do I Need for My Year?

2026-27

Use the Schedule 1 version that applies to payments made from 1 July 2026. Current. This is the only version whose coefficients are reproduced on this site.

2024-25 to 2025-26

Use the Schedule 1 version that applies to payments made from 1 July 2024. Updated all 15 withholding schedules and 12 tax tables. This version was also brought into line with the Medicare levy thresholds current at the time, which the annual indexation alone would not have triggered.

2020-21 (from 13 October) to 2023-24

Use the Schedule 1 version that applies to payments made from 13 October 2020. This one set of coefficients covered nearly four financial years. The ATO confirmed in both May 2022 and May 2023 that it still applied unchanged.

The current 2026-27 coefficients, every scale from 1 to 6, are set out in full on the PAYG withholding Schedule 1 page, with row-by-row lookups on the weekly tax table, the fortnightly tax table and the monthly tax table.

A deliberate lag

Why an Old Table Can Still Be the Right Table

The tables are reissued every year, which makes it look as though the numbers inside them change every year. They do not. The ATO only rebuilds Schedule 1 when the tax rates or the income thresholds move, and it has said so plainly in three separate publication notes.

The clearest case is the Medicare levy. Its low-income thresholds are indexed annually, but the ATO does not reissue the withholding tables to keep up. Its stated reasoning is that the effect on withholding is minimal and that reissuing for indexation alone would not be economical for employers, digital service providers or the ATO, and that the up-to-date thresholds apply anyway when the individual lodges their return.

So a withholding table can carry Medicare thresholds that are a year or two out of date and still be the correct table to withhold from. The gap closes at assessment. This is also why the Medicare levy calculator on this site notes where a threshold has been carried forward.

The other schedule

Study Loan Tables Change on Their Own Timetable

Schedule 1 covers income tax and the Medicare levy. It does not cover study and training support loan repayments, which sit in Schedule 8 (NAT 3539) and are withheld on top of the scale amount. Schedule 8 is reissued almost every year, because the repayment income thresholds are indexed annually, so the two schedules drift out of step.

It has also changed mid-year. The Universities Accord (Cutting Student Debt by 20 Per Cent) Bill 2025 became law on 2 August 2025, and the updated Schedule 8 took effect on 24 September 2025, switching to linear equations of the form y = ax minus b. Payers applied it only to payments made on or after that date, with no requirement to recalculate earlier withholding. The result is that 2025-26 has one Schedule 1 and two Schedule 8 versions.

If a payslip shows more tax than a Schedule 1 table predicts, a study loan component is the most common reason. The HECS-HELP repayment calculator models that component separately.

Going to the source

Where to Get the ATO Originals

This page does not reproduce prior-year withholding amounts. Only the 2026-27 coefficients have been transcribed from the ATO original and checked against the published withholding sample data, and putting up figures we cannot verify against the source would be worse than putting up none.

Pre-October-2020 versions, which covers 2019-20 and the first part of 2020-21, are outside this archive. They sit before the earliest version documented in the ATO publication notes that are still online.

Questions

Previous Years Tax Tables FAQ

The same one that applied in 2022-23 and 2023-24. Schedule 1 (NAT 1004) was last updated on 13 October 2020, and the ATO confirmed on 9 May 2022 that those updates would continue to apply to payments made from 1 July 2022, then confirmed the same again on 17 May 2023 for payments from 1 July 2023. If you are reconciling a 2021-22 payslip, the table you need is the 13 October 2020 version of NAT 1005.
Not a new one. The ATO reissues tax tables each year, but for 2022-23 and 2023-24 the withholding amounts inside them did not change, because neither the tax rates nor the income thresholds changed. The Federal Budget on 29 March 2022 made no changes for 2022-23, and the Budget on 9 May 2023 made none for 2023-24 because the stage 3 cuts did not start until 2024-25. A 2022 fortnightly table and a 2023 fortnightly table contain the same figures.
Twice between October 2020 and July 2026. First on 1 July 2024, when the amended stage 3 tax cuts took effect and the ATO updated all 15 withholding schedules and 12 tax tables. Then on 1 July 2026, when the first marginal rate fell from 16% to 15%. The years in between, 2024-25 and 2025-26, share the 1 July 2024 version.
Because the ATO deliberately does not reissue Schedule 1 for Medicare levy indexation on its own. Its published position is that it only factors in Medicare levy changes when the tables are being changed anyway for tax rates or income thresholds, on the grounds that the effect on withholding is minimal and reissuing would not be economical for employers, software developers or the ATO. The current thresholds are applied when the individual lodges their return, so the lag corrects itself at assessment.
No, and this is the most common reason a payslip does not reconcile. Study and training support loan repayments sit in Schedule 8 (NAT 3539), not Schedule 1, and Schedule 8 is reissued almost every year because the repayment income thresholds are indexed annually. It also changed mid-year once: the Universities Accord (Cutting Student Debt by 20 Per Cent) Bill 2025 became law on 2 August 2025, and an updated Schedule 8 took effect on 24 September 2025, so the 2025-26 year has one Schedule 1 but two Schedule 8 versions.
No. This archive starts at the 13 October 2020 version of Schedule 1, because that is the earliest version still documented in the ATO publication notes that remain online. For 2019-20 and the first part of 2020-21 you need the ATO original. Prior-year PAYG withholding tax tables are held in the DSP hub within Online services for digital service providers, which requires a login.
Because we have not transcribed and verified the earlier coefficient sets from the ATO original, and publishing withholding figures we cannot check against the source would be worse than publishing none. The 2026-27 coefficients on this site were transcribed from Schedule 1 directly and validated against the ATO withholding sample data at every row. Earlier years will be added the same way or not at all.
Sources

Sources for This Page

  • ATO Software Developers, 2022 PAYG withholding tax tables, published 9 May 2022.
  • ATO Software Developers, 2023 PAYG withholding tax tables, published 17 May 2023.
  • ATO Software Developers, 2024 PAYG withholding tax tables, published 17 May 2024.
  • ATO Software Developers, 2025 PAYG withholding tax tables, published 15 May 2025 and updated 11 August 2025.
  • ATO Software Developers, 2026 PAYG withholding tax tables, published 21 May 2026.
  • Treasury Laws Amendment (Cost of Living Tax Cuts) Act 2024.
  • Universities Accord (Cutting Student Debt by 20 Per Cent) Bill 2025, law from 2 August 2025.

All sources accessed 30 July 2026.