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WARNING! THIS PAGE MAY NOT BE UP TO DATE
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As we no longer have the resources to keep it up to date, this website ceased to be a subscription website from March 2022
(last annual subscription accepted in December 2020)
You should not rely on it for the most up to date information. Having said that, we do update some of it from time to time.
You may still find some of it useful.
You may wish to use the atotaxrates.info website instead, which may be more up to date.
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Tax Free Income Thresholds
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* Please click on maximise [+], not the titles, to display the contents of any hidden containers *
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2021/2022
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Full year low income tax offset applied
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Taxable Income Threshold
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Medicare levy payable
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Resident minor (excl. ‘Excepted Income’ & ‘Excepted Persons’)
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$416
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Nil
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Resident adult - individual
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$23,365
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No
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Full year low income tax offset applied
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Rebate Income Threshold
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Medicare levy payable
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Resident adult - individual
Single, widowed or separated at any time during the year. Eligible for SAPTO.
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$35,231
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Nil
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Resident adult - couple
Married or de facto, living together for the full year. Both eligible for SAPTO.
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Nil
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Resident adult - couple
Married or de facto, living apart due to illness for the full year. Both eligible for SAPTO.
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Lower: $ 35,231 (each)
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Nil
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Part year tax free threshold
Example:
A resident becomes a non-resident on 15 August 2012.
The tax-free threshold is $18,200, being $13,464 + ($4,736 ÷ 12 x 2) = $14,253
Also: The low-income tax offset applies as if they had been an Australian Tax Resident for a full year.
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2020/2021
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Full year low income tax offset applied
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Taxable Income Threshold
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Medicare levy payable
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Resident minor (excl. ‘Excepted Income’ & ‘Excepted Persons’)
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$416
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Nil
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Resident adult - individual
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$23,226
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No
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Full year low income tax offset applied
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Rebate Income Threshold
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Medicare levy payable
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Resident adult - individual
Single, widowed or separated at any time during the year. Eligible for SAPTO.
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$33,898
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Nil
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Resident adult - couple
Married or de facto, living together for the full year. Both eligible for SAPTO.
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Nil
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Resident adult - couple
Married or de facto, living apart due to illness for the full year. Both eligible for SAPTO.
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Lower: $ 32,898 (each)
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Nil
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Part year tax free threshold
Example:
A resident becomes a non-resident on 15 August 2012.
The tax-free threshold is $18,200, being $13,464 + ($4,736 ÷ 12 x 2) = $14,253
Also: The low-income tax offset applies as if they had been an Australian Tax Resident for a full year.
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2018/2019 and 2019/2020
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Full year low income tax offset applied
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Taxable Income Threshold
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Medicare levy payable
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Resident minor (excl. ‘Excepted Income’ & ‘Excepted Persons’)
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$416
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Nil
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Resident adult - individual
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$21,884
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Nil
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Resident adult – individual (under age 60)
whose only income is a fully rebateable superannuation income stream
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Yes
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Full year low income tax offset applied
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Rebate Income Threshold
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Medicare levy payable
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Resident adult - individual
Single, widowed or separated at anytime during the year. Eligible for SAPTO.
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$33,088
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Nil
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Resident adult - couple
Married or de facto, living together for the full year. Both eligible for SAPTO.
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Lower: $29,783 (each)
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Nil
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Resident adult - couple
Married or de facto, living apart due to illness for the full year. Both eligible for SAPTO.
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Lower: $ 32,088 (each)
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Nil
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Part year tax free threshold
Example:
A resident becomes a non-resident on 15 August 2012.
The tax-free threshold is $18,200, being $13,464 + ($4,736 ÷ 12 x 2) = $14,253
Also: The low-income tax offset applies as if they had been an Australian Tax Resident for a full year.
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2017/2018, 2016/2017, 2015/2016, 2014/2015, 2013/2014, 2012/2013
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Full year low income tax offset applied
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Taxable Income Threshold
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Medicare levy payable
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Resident minor (excl. ‘Excepted Income’ & ‘Excepted Persons’)
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$416
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Nil
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Resident adult - individual
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$20,542
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Nil
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Resident adult – individual (under age 60) whose only income is a fully rebateable superannuation income stream
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$49,753
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Yes
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Full year low income tax offset applied
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Rebate Income Threshold
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Medicare levy payable
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Resident adult - individual
Single, widowed or separated at anytime during the year. Eligible for SAPTO.
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$32,279
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Nil
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Resident adult - couple
Married or de facto, living together for the full year. Both eligible for SAPTO.
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Lower: $28,974 (each)
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Nil
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Resident adult - couple
Married or de facto, living apart due to illness for the full year. Both eligible for SAPTO.
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Lower: $ 31,279 (each)
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Nil
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Part year tax free threshold
Example:
A resident becomes a non-resident on 15 August 2012.
The tax free threshold is $18,200: being $13,464 + ($4,736 ÷ 12 x 2) = $14,253.
Also: The low income tax offset applies as if they had been an Australian Tax Resident for a full year.
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2011/2012
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Full year low income tax offset applied
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Taxable Income Threshold
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Medicare levy payable
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Resident minor (excl. ‘Excepted Income’ & ‘Excepted Persons’)
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$416
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Nil
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Resident adult - individual
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$16,000
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Nil
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Resident adult – individual
whose only income is a fully rebateable superannuation income stream
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$48,158
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Yes
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Full year low income tax offset applied
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Rebate Income Threshold
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Medicare levy payable
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Resident adult - individual
Single, widowed or separated at anytime during the year. Eligible for SATO.
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$30,685
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Nil
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Resident adult - couple
Married or de facto, living together for the full year. Both eligible for SATO.
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Lower: $26,680 (each)
Upper: $35,810 (1)
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Nil
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Resident adult - couple
Married or de facto, living apart due to illness for the full year. Both eligible for SATO.
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Lower: $ 29,600 (each)
Upper: $37,623 (1)
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Nil
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Resident adult - individual
(Single, widowed or separated at anytime during the year). In receipt of pension, allowance or payments listed at ATO Tax Pack Question 6. Not eligible for SATO.
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$29,670
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No
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Resident adult - couple
(Married or de facto - living together for the full year. In receipt of pension, allowance or payments listed at ATO Tax Pack Question 6. Not eligible for SATO.
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$28,636 (each)
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No
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Resident adult - couple
(Married or de facto, living apart due to illness for the full year. In receipt of pension, allowance or payments listed at ATO Tax Pack Question 6. Not eligible for SATO.
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$24,156 (each)
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No
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(1) Upper Threshold depends on Partner's Income and other factors
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2010/2011
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Full year low income tax offset applied
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Taxable Income Threshold
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Medicare levy payable
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Resident minor (exc. ‘Excepted Income’ & ‘Excepted Persons’)
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$3,334
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Nil
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Resident adult - individual
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$16,000
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Nil
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Resident adult – individual
whose only income is a fully rebateable superannuation income stream
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$48,158
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Yes
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Full year low income tax offset applied
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Rebate Income Threshold
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Medicare levy payable
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Resident adult - individual
Single, widowed or separated at anytime during the year. Eligible for SATO.
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$30,685
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Nil
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Resident adult - couple
Married or de facto, living together for the full year. Both eligible for SATO.
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$26,680 (each)
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Nil
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Resident adult - couple
Married or de facto, living apart due to illness for the full year. Both eligible for SATO.
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$ 29,600 (each)
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Nil
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Resident adult - individual
(Single, widowed or separated at anytime during the year). In receipt of pension, allowance or payments listed at ATO Tax Pack Question 6. Not eligible for SATO.
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$29,670
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No
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Resident adult - couple
(Married or de facto - living together for the full year. In receipt of pension, allowance or payments listed at ATO Tax Pack Question 6. Not eligible for SATO.
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$28,636 (each)
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No
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Resident adult - couple
(Married or de facto, living apart due to illness for the full year. In receipt of pension, allowance or payments listed at ATO Tax Pack Question 6. Not eligible for SATO.
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$24,156 (each)
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No
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2009/2010
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Full year low income tax offset applied
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Taxable Income Threshold
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Medicare levy payable
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Resident minor (exc. ‘Excepted Income’ & ‘Excepted Persons’)
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$3,000
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Nil
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Resident adult - individual
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$15,000
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Nil
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Resident adult – individual
whose only income is a fully rebateable superannuation income stream
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$45,789
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Yes
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Full year low income tax offset applied
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Rebate Income Threshold
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Medicare levy payable
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Resident adult - individual
Single, widowed or separated at anytime during the year. Eligible for SATO.
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$29,867
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Nil
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Resident adult - couple
Married or de facto, living together for the full year. Both eligible for SATO.
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$25,680 (each)
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Nil
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Resident adult - couple
Married or de facto, living apart due to illness for the full year. Both eligible for SATO.
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$ 28,600 (each)
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Nil
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Resident adult - individual
(Single, widowed or separated at anytime during the year). In receipt of pension, allowance or payments listed at ATO Tax Pack Question 6. Not eligible for SATO.
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$27,697
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No
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Resident adult - couple
(Married or de facto - living together for the full year. In receipt of pension, allowance or payments listed at ATO Tax Pack Question 6. Not eligible for SATO.
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$22,785 (each)
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No
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Resident adult - couple
(Married or de facto, living apart due to illness for the full year. In receipt of pension, allowance or payments listed at ATO Tax Pack Question 6. Not eligible for SATO.
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$26,670 (each)
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No
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2008/2009
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Full year low income tax offset applied |
Taxable Income Threshold |
Medicare levy payable |
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Resident minor (exc. ‘Excepted Income’ & ‘Excepted Persons’) |
$2,667 |
Nil |
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Resident adult - individual |
$14,000 |
Nil |
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Resident adult – individual
whose only income is a fully rebateable superannuation income stream
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$44,211 |
Yes |
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Resident adult - individual
Single, widowed or separated at anytime during the year. Eligible for SATO. |
$28,867 |
Nil |
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Resident adult - couple
Married or de facto, living together for the full year. Both eligible for SATO. |
$24,680 (each) |
Nil |
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Resident adult - couple
Married or de facto, living apart due to illness for the full year. Both eligible for SATO. |
$ 27,600 (each) |
Nil |
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Resident adult - individual
(Single, widowed or separated at anytime during the year). In receipt of pension, allowance or payments listed at ATO Tax Pack Question 6. Not eligible for SATO. |
$25,299 |
No |
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Resident adult - couple
(Married or de facto - living together for the full year. In receipt of pension, allowance or payments listed at ATO Tax Pack Question 6. Not eligible for SATO. |
$21,693 (each) |
No |
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Resident adult - couple
(Married or de facto, living apart due to illness for the full year. In receipt of pension, allowance or payments listed at ATO Tax Pack Question 6. Not eligible for SATO. |
$24,273 (each) |
No |
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2007/2008
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Full year low income tax offset applied |
Taxable Income Threshold |
Medicare levy payable |
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Resident minor (exc. ‘Excepted Income’ & ‘Excepted Persons’) |
$1,667 |
Nil |
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Resident adult - individual |
$11,000 |
Nil |
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Resident adult – individual
whose only income is a fully rebateable superannuation income stream |
$38,684 |
Yes |
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Resident adult - individual
Single, widowed or separated at anytime during the year. Eligible for SATO. |
$25,867 |
Nil |
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Resident adult - couple
Married or de facto, living together for the full year. Both eligible for SATO. |
$21,680 (each) |
Nil |
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Resident adult - couple
Married or de facto, living apart due to illness for the full year. Both eligible for SATO. |
$ 24,600 (each) |
Nil |
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Resident adult - individual
(Single, widowed or separated at anytime during the year). In receipt of pension, allowance or payments listed at ATO Tax Pack Question 6. Not eligible for SATO. |
$22,921 |
No |
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Resident adult - couple
(Married or de facto - living together for the full year. In receipt of pension, allowance or payments listed at ATO Tax Pack Question 6. Not eligible for SATO. |
$19,461 (each) |
No |
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Resident adult - couple
(Married or de facto, living apart due to illness for the full year. In receipt of pension, allowance or payments listed at ATO Tax Pack Question 6. Not eligible for SATO. |
$21,941 (each) |
No |
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2006/2007
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Full year low income tax offset applied |
Taxable Income Threshold |
Medicare levy payable |
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Resident minor (exc. ‘Excepted Income’ & ‘Excepted Persons’) |
$1,333 |
Nil |
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Resident adult - individual |
$10,000 |
Nil |
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Resident adult – individual
whose only income is a fully rebateable superannuation income stream |
$32,895 |
Yes |
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Resident adult - individual
Single, widowed or separated at anytime during the year. Eligible for SATO. |
$24,867 |
Nil |
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Resident adult - couple
Married or de facto, living together for the full year. Both eligible for SATO. |
$20,680 (each) |
Nil |
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Resident adult - couple
Married or de facto, living apart due to illness for the full year. Both eligible for SATO. |
$23,600 (each) |
Nil |
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Resident adult - individual
(Single, widowed or separated at anytime during the year). In receipt of pension, allowance or payments listed at ATO Tax Pack Question 6. Not eligible for SATO. |
$21,637 |
No |
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Resident adult - couple
(Married or de facto - living together for the full year. In receipt of pension, allowance or payments listed at ATO Tax Pack Question 6. Not eligible for SATO. |
$18,330 (each) |
No |
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Resident adult - couple
(Married or de facto, living apart due to illness for the full year. In receipt of pension, allowance or payments listed at ATO Tax Pack Question 6. Not eligible for SATO. |
$20,710 (each) |
No |
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2005/2006
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Full year low income tax offset applied |
Taxable Income Threshold |
Medicare levy payable |
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Resident minor (exc. ‘Excepted Income’ & ‘Excepted Persons’) |
$772 |
Nil |
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Resident adult - individual |
$7,567 |
Nil |
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Resident adult – individual
whose only income is a fully rebateable superannuation income stream |
$27,600 |
Yes |
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Resident adult - individual
Single, widowed or separated at anytime during the year. Eligible for SATO. |
$21,968 |
Nil |
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Resident adult - couple
Married or de facto, living together for the full year. Both eligible for SATO. |
$18,247 (each) |
Nil |
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Resident adult - couple
Married or de facto, living apart due to illness for the full year. Both eligible for SATO. |
$21,167 (each) |
Nil |
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Resident adult - individual
(Single, widowed or separated at anytime during the year). In receipt of pension, allowance or payments listed at ATO Tax Pack Question 6. Not eligible for SATO. |
$19,583 |
No |
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Resident adult - couple
(Married or de facto - living together for the full year. In receipt of pension, allowance or payments listed at ATO Tax Pack Question 6. Not eligible for SATO. |
$16,376 (each) |
No |
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Resident adult - couple
(Married or de facto, living apart due to illness for the full year. In receipt of pension, allowance or payments listed at ATO Tax Pack Question 6. Not eligible for SATO. |
$18,663 (each) |
No |
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Links to expert information on Tax Free Income Thresholds
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This page was last edited on 6 April 2022
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Fdbco.au - An Online Quick Reference Library for Tax Agents and Financial Planners
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