The government has introduced a temporary flood and cyclone reconstruction levy (Flood levy) applying to the 2011-12 tax year only. Individual payees, both residents and non-residents who have a taxable income over $50,000, will have to pay the flood levy.

Some payees may be exempt from paying the flood levy.

The flood levy will be included in the new Withholding tax tables that will be published on the ATO's website from late June.

If a payee is entitled to claim the exemption they will need to complete the Flood levy exemption declaration (NAT 73797). Tax tables for payees who are exempt from paying the Flood levy will also be available from late June.

If you need paper copies of tax tables or the Flood levy exemption declaration (NAT 73797), you can obtain them from 1 July:

• from most newsagents

• from ATO shopfronts

• by phoning the ATO self-help publication hotline on 1300 720 092.

For more information about the Flood levy, refer to www.ato.gov.au/floodlevy

To access the PAYG withholding tax tables, refer to www.ato.gov.au/taxtables