(Please note: Australian Taxation)

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

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

• 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

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

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