Tax Tables 2022-23
The ATO said it plainly on 9 May 2022: the 13 October 2020 updates to Schedule 1 continued to apply to payments made from 1 July 2022. So the 2022-23 weekly, fortnightly and monthly tax tables carry the same withholding amounts as the two years before them. pay-calculator.au explains which document you need, and why searching for a 2022 fortnightly tax table and a 2023 one turns up the same figures.
Compiled by the pay-calculator.au editorial desk from the ATO Software Developers publication notes, quoted in full on the previous years tax tables archive. Last verified 4 August 2026.
Which ATO Tax Table Applied in 2022-23?
The 13 October 2020 version of Schedule 1, and the ATO confirmed it in writing.
On 9 May 2022 the ATO published its 2022 PAYG withholding tax tables note, stating that the updates made on 13 October 2020 would continue to apply to payments made from 1 July 2022. That is the whole answer for 2022-23. No new coefficients, no new thresholds, no rebuild. The weekly, fortnightly and monthly tables were reissued under a fresh year label, as they are every year, but the figures inside them were the ones already in use.
| Document | ATO product number | Who uses it |
|---|---|---|
| Statement of formulas (Schedule 1) | NAT 1004 | The formulas every pay-cycle table is generated from |
| Weekly tax table | NAT 1005 | Employees paid every week |
| Fortnightly tax table | NAT 1006 | The most searched 2022 table, and the most common pay cycle |
| Monthly tax table | NAT 1007 | Employees paid once a month |
| Study and training support loans (Schedule 8) | NAT 3539 | Withheld on top of the Schedule 1 amount, on its own timetable |
Source: ATO Software Developers, 2022 PAYG withholding tax tables, published 9 May 2022.
2022-23 Sat in the Middle of a Four-Year Run
One Schedule 1 version covered four financial years. This is the third of them.
| Financial year | Schedule 1 version | Status |
|---|---|---|
| 2020-21 (from 13 October) | 13 October 2020 | The version was issued mid-year and backdated rates applied for the full year |
| 2021-22 | 13 October 2020 | Inherited unchanged |
| 2022-23 | 13 October 2020 | Confirmed by the ATO on 9 May 2022 to continue from 1 July 2022 |
| 2023-24 | 13 October 2020 | Confirmed again by the ATO on 17 May 2023 to continue from 1 July 2023 |
| 2024-25 | 1 July 2024 | Rebuilt for the amended Stage 3 tax cuts |
The run held because the underlying scale held. 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 withholding table only gets rebuilt when the rates or the thresholds move, so four years of stability in the scale produced four years of stability in the tables. The year before this one has its own page: tax tables 2021-22.
What Were the 2022-23 Tax Rates?
| Taxable income (2022-23) | Tax on this income |
|---|---|
| $0 to $18,200 | Nil, the tax-free threshold |
| $18,201 to $45,000 | 19c for each $1 over $18,200 |
| $45,001 to $120,000 | 32.5c for each $1 over $45,000, plus the amount accumulated below |
| $120,001 to $180,000 | 37c for each $1 over $120,000, plus the amount accumulated below |
| $180,001 and over | 45c for each $1 over $180,000, plus the amount accumulated below |
Resident rates, excluding the 2% Medicare levy and all offsets. Source: ATO, Tax rates: Australian residents. The full series, and what replaced this scale in 2024-25 and again in 2026-27, is on the tax bracket history page.
These are the rates that produce your assessed tax, not the amounts withheld from each pay. The two are related but never identical, because withholding annualises a single pay period and your assessment looks at the whole year. That gap is the subject of the PAYG withholding guide.
Who Still Needs the 2022-23 Tax Table?
Checking an old payslip
Gross in, withheld out
- Confirming the PAYG line matched the gross for a 2022-23 period
- Isolating the study loan component, which used a different schedule
- Comparing several payslips against an income statement
Amending a 2022-23 return
Two different numbers
- An amendment changes assessed tax, not the amount withheld
- The withheld total is what the employer reported to the ATO
- The ATO publishes the amendment time limits that apply
Payroll and bookkeeping records
Proving which version was used
- Showing that the 13 October 2020 version was current at the time
- Documenting why no reissue applied for that year
- Separating Schedule 1 from Schedule 8 in the working papers
What Did Change While Schedule 1 Stood Still
Study loans changed. Schedule 8 (NAT 3539) carries the study and training support loan component, it is reissued almost every year because the repayment income thresholds are indexed annually, and it is withheld on top of the Schedule 1 amount. If a 2022-23 payslip shows more tax than a Schedule 1 lookup predicts, the study loan line is the first thing to check. The current-year version of that calculation is in the HECS-HELP repayment calculator.
The Medicare levy low-income thresholds also moved, and Schedule 1 did not follow them. The ATO’s published position is that it factors Medicare levy changes into the tables only when they are being changed anyway for rates or thresholds, because the effect on withholding is minimal and reissuing for indexation alone would not be economical for employers, digital service providers or the ATO. The current thresholds are applied when the individual lodges, so the lag closes at assessment rather than on payday. The current-year version is on the Medicare levy calculator.
Where to Get the 2022-23 ATO Original
This page does not reproduce the 2022-23 withholding amounts, and that is a policy rather than an oversight. pay-calculator.au transcribed the 2026-27 coefficients from the ATO original and validated them against the published withholding sample data at every row. No earlier coefficient set has been through that process, and publishing unverified withholding figures on a tax site is a real cost to whoever relies on them.
- Prior-year PAYG withholding tax tables sit in the DSP hub inside Online services for digital service providers, which requires a login. The ATO directs people there for anything before the current set.
- The current statement of formulas, for reference: Schedule 1, statement of formulas
- The current tables overview: ato.gov.au tax tables overview
The full 2026-27 coefficient set is 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.
2022-23 Tax Table FAQ
Sources for This Page
- ATO Software Developers, 2022 PAYG withholding tax tables, published 9 May 2022: the 13 October 2020 updates continue to apply to payments from 1 July 2022.
- ATO Software Developers, 2023 PAYG withholding tax tables, published 17 May 2023: the same position confirmed again for payments from 1 July 2023.
- ATO Software Developers, 2024 PAYG withholding tax tables, published 17 May 2024: the rebuild for the amended Stage 3 cuts that ended the run.
- ATO, Tax rates: Australian residents (tax-rates-australian-residents): the 2022-23 resident rates and thresholds.
- ATO, PAYG withholding Schedule 1 (NAT 1004) and the derived weekly (NAT 1005), fortnightly (NAT 1006) and monthly (NAT 1007) tax tables.
- ATO, PAYG withholding Schedule 8, study and training support loans (NAT 3539).
- pay-calculator.au, previous years tax tables: the Schedule 1 version history with each publication note.
All sources accessed 4 August 2026. This page publishes no prior-year withholding amounts.