A 45-year-old worker who has been employed for seven years is made redundant. The workers ETP is made up of:

• redundancy pay $48,200.00
• unused sick leave $3,250.80
• payment in lieu of notice $936.72
• unused annual leave $1,250.96
• unused long service leave $12,725.63
• gratuity $15,000.00

The worker has received $72,000 in other taxable payments during the income year.

1) Is the worker under the preservation age, at preservation age, or older than the preservation age?

2) What are the withholding rates for each component of the ETP?

Component	Component subject to PAYG withholding	Rate of withholding	Cap to apply

3) Calculate the withholding amount.