Andy. Both the tax rates and the payment of salaries/wages are governed by the date of the payment, not the period that they relate to. For example, a pay period that ends on Friday 29/6/18 which is only processed/paid on Monday 2/7/2018, will have the 2018/19 tax rates applied and the gross salaries component will appear on 2018/19 Annual Payment Summaries.
John L G
So what you're telling me is that 2019 tax rates will apply to this, including the period in June? And therefore I should have my tax table update done before that pay run, but it doesn't matter which particular date?
I'm not an accountant, btw...
The date on the pay 'cheque' is the date determining which year the pay falls into. A pay dated 02/07/2018 will not appear on the PAYG Certificate until 2018/2019 year (even if the pay covers 28/06/2018 to 03/07/2018) - in other words the employee declares the income in the year of receipt.