Some people with two or more jobs or other tax income may be caught in an unintentional tax trap as the problem occurs even if the taxpayer and employers do the right thing – as determined by ATO Tax PAYG scales. The first job attracts the tax-free threshold while second and subsequent jobs are taxed in line with the progressive tax tables supplied by the ATO. It causes taxpayers to be, in effect, under-taxed on their ordinary earnings, which can result in a tax bill at the end of the financial year.