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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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Adult Income Tax Rates - Non Residents
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* Please click on maximise [+], not the titles, to display the contents of any hidden containers *
If you are a non-resident for Australian tax purposes for the full year the following rates apply.
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Residency Issues
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Links to expert information on Adult Income Tax Rates - Non Residents
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Calculators
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2020/2021 to 2023/2024
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Non-resident tax rates 2020/2021 and 2021/2022
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Taxable income
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417 & 462 Visas
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Tax on this income
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$0 – $45,000
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15%
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32.5%
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$45,001 – $120,000
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$6,750 plus 32.5% over $45,000
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32.5%
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$120,001 – $180,000
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$31,125 plus 37% over $120,000
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$39,000 plus 37% over $120,000
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Over $180,000
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$53,325 plus 45% over $180,000
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$61,200 plus 45% over $180,000
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Non-residents are not required to pay the Medicare levy.
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.
Capital Gains Tax
From 7.30 pm on 8 May 2012, people who are Non-resident for tax purposes will no longer qualify for the 50% CGT discount. Non-residents can elect to get a market valuation of affected assets at 8 May 2012 to protect unrealised gains up to that date.
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2018/2019 and 2019/2020
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Non-resident tax rates 2018/2019 and 2019/2020
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Taxable income
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417 & 462 Visas
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Tax on this income
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$0 – $37,000
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15%
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32.5%
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$37,001 – $90,000
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$5,550 plus 32.5% over $37,000
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32.5%
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$90,001 – $180,000
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$22,775 plus 37% over $90,000
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$29,250 plus 37% over $90,000
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Over $180,000
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$56,075 plus 45% over $180,000
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$62,550 plus 45% over $180,000
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Non-residents are not required to pay the Medicare levy.
Capital Gains Tax
From 7.30 pm on 8 May 2012, people who are Non-resident for tax purposes will no longer qualify for the 50% CGT discount on Taxable Australian property. Non-residents can elect to get a market valuation of affected assets at 8 May 2012 to protect unrealised gains up to that date.
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2017/2018
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Non-resident tax rates 2017/2018
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Taxable income
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417 & 462 Visas
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Tax on this income
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$0 – $37,000
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15%
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32.5%
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$37,001 – $87,000
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$5,550 plus 32.5% over $37,000
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32.5%
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$87,001 – $180,000
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$21,800 plus 37% over $87,000
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$28,275 plus 37% over $87,000
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Over $180,000
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$56,210 plus 45% over $180,000
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$62,685 plus 45% over $180,000
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Non-residents are not required to pay the Medicare levy.
Capital Gains Tax
From 7.30 pm on 8 May 2012, people who are Non-resident for tax purposes will no longer qualify for the 50% CGT discount. Non-residents can elect to get a market valuation of affected assets at 8 May 2012 to protect unrealised gains up to that date.
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2016/2017
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Non-resident tax rates 2016/2017
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Taxable income
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Tax on this income
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$0 – $87,000
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32.5c for each $1
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$87,001 – $180,000
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$28,275 plus 37c for each $1 over $87,000
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Over $180,000
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$62,685 plus 47c for each $1 over $180,000
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Non-residents are not required to pay the Medicare levy.
Different rates applied for Non Residents on sub-clause 417 & 462 Visas from 1 January 2017 – Refer to the links above.
Capital Gains Tax
From 7.30 pm on 8 May 2012, people who are Non-resident for tax purposes will no longer qualify for the 50% CGT discount. Non-residents can elect to get a market valuation of affected assets at 8 May 2012 to protect unrealised gains up to that date.
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2015/2016 and 2014/2015
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Non-resident tax rates 2015/2016 and 2014/2015
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Taxable income
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Tax on this income
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$0 – $80,000
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32.5c for each $1
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$80,001 – $180,000
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$26,000 plus 37c for each $1 over $80,000
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Over $180,000
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$63,000 plus 47c for each $1 over $180,000
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Non-residents are not required to pay the Medicare levy.
Capital Gains Tax
From 7.30 pm on 8 May 2012, people who are Non-resident for tax purposes will no longer qualify for the 50% CGT discount. Non-residents can elect to get a market valuation of affected assets at 8 May 2012 to protect unrealised gains up to that date.
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2013/2014 and 2012/2013
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Non-resident tax rates 2012/2013 and 2013/2014
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Taxable income
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Tax on this income
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$0 – $80,000
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32.5c for each $1
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$80,001 – $180,000
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$26,000 plus 37c for each $1 over $80,000
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Over $180,000
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$63,000 plus 45c for each $1 over $180,000
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Non-residents are not required to pay the Medicare levy.
Capital Gains Tax
From 7.30 pm on 8 May 2012, people who are Non-resident for tax purposes will no longer qualify for the 50% CGT discount. Non-residents can elect to get a market valuation of affected assets at 8 May 2012 to protect unrealised gains up to that date.
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2011/2012 and 2010/2011
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Non-resident tax rates 2011/2012 and 2010/2011
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Taxable income
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Tax on this income
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$0 – $37,000
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29c for each $1
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$37,001 – $80,000
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$10,730 plus 30c for each $1 over $37,000
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$80,001 – $180,000
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$23,630 plus 37c for each $1 over $80,000
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Over $180,000
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$60,630 plus 45c for each $1 over $180,000
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Non-residents are not required to pay the Medicare levy.
NB! Non-residents are not exempt from the Flood Levy in 2011/2012.
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2009/2010
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Non-resident tax rates 2009/2010
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Taxable income |
Tax on this income |
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$0 – $35,000 |
29c for each $1 |
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$35,001 – $80,000 |
$10,150 plus 30c for each $1 over $35,000 |
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$80,001 – $180,000 |
$23,650 plus 38c for each $1 over $80,000 |
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Over $180,000 |
$61,650 plus 45c for each $1 over $180,000 |
Non-residents are not required to pay the Medicare levy.
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2008/2009
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Non-resident tax rates 2008/2009
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Taxable income |
Tax on this income |
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$0 – $34,000 |
29c for each $1 |
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$34,001 – $80,000 |
$9,860 plus 30c for each $1 over $34,000 |
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$80,001 – $180,000 |
$23,660 plus 40c for each $1 over $80,000 |
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Over $180,000 |
$63,660 plus 45c for each $1 over $180,000 |
Non-residents are not required to pay the Medicare levy.
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2007/2008
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Non-resident tax rates 2007/2008
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Taxable income |
Tax on this income |
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$0 – $30,000 |
29c for each $1 |
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$30,001 – $75,000 |
$8,700 plus 30c for each $1 over $30,000 |
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$75,001 – $150,000 |
$22,200 plus 40c for each $1 over $75,000 |
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Over $150,000 |
$52,200 plus 45c for each $1 over $150,000 |
Non-residents are not required to pay the Medicare levy.
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2006/2007
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Non-resident tax rates 2006/2007
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Taxable income |
Tax on this income |
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$0 – $25,000 |
29c for each $1 |
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$25,001 – $75,000 |
$7,250 plus 30c for each $1 over $25,000 |
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$75,001 – $150,000 |
$22,250 plus 40c for each $1 over $75,000 |
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Over $150,000 |
$52,250 plus 45c for each $1 over $150,000 |
Non-residents are not required to pay the Medicare levy.
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1988 to 2006
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Non-resident tax rates 2005/2006
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Taxable income |
Tax on this income |
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$0 – $21,600 |
29c for each $1 |
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$21,601 – $63,000 |
$6,264 plus 30c for each $1 over $21,600 |
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$63,001 – $95,000 |
$18,684 plus 42c for each $1 over $63,000 |
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Over $95,000 |
$32,124 plus 47c for each $1 over $95,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 2004/2005
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Taxable income |
Tax on this income |
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$0 – $21,600 |
29c for each $1 |
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$21,601 – $58,000 |
$6,264 plus 30c for each $1 over $21,600 |
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$58,001 – $70,000 |
$17,184 plus 42c for each $1 over $58,000 |
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Over $70,000 |
$22,224 plus 47c for each $1 over $70,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 2003/2004
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Taxable income |
Tax on this income |
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$0 – $21,600 |
29c for each $1 |
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$21,601 – $52,000 |
$6,264 plus 30c for each $1 over $21,600 |
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$52,001 – $62,500 |
$15,384 plus 42c for each $1 over $52,000 |
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Over $62,500 |
$19,794 plus 47c for each $1 over $62,500 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 2002/2003
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Taxable income |
Tax on this income |
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$0 – $20,000 |
29c for each $1 |
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$20,001 – $50,000 |
$5,800 plus 30c for each $1 over $20,000 |
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$50,001 – $60,000 |
$14,800 plus 42c for each $1 over $50,000 |
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Over $60,000 |
$19,000 plus 47c for each $1 over $60,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 2001/2002
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Taxable income |
Tax on this income |
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$1 – $20,000 |
29c for each $1 |
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$20,001 – $50,000 |
$5,800 plus 30c for each $1 over $20,000 |
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$50,001 – $60,000 |
$14,800 plus 42c for each $1 over $50,000 |
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Over $60,000 |
$19,000 plus 47c for each $1 over $60,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 2000/2001
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Taxable income |
Tax on this income |
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$1 – $20,000 |
29c for each $1 |
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$20,001 – $50,000 |
$5,800 plus 30c for each $1 over $20,000 |
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$50,001 – $60,000 |
$14,800 plus 42c for each $1 over $50,000 |
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Over $60,000 |
$19,000 plus 47c for each $1 over $60,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 1999/2000
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Taxable income |
Tax on this income |
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$1 – $20,700 |
29c for each $1 |
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$20,701 – $38,000 |
$6,003 plus 34c for each $1 over $20,700 |
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$38,001 – $50,000 |
$11,885 plus 43c for each $1 over $38,000 |
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Over $50,000 |
$17,045 plus 47c for each $1 over $50,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 1998/1999
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Taxable income |
Tax on this income |
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$1 – $20,700 |
29c for each $1 |
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$20,701 – $38,000 |
$6,003 plus 34c for each $1 over $20,700 |
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$38,001 – $50,000 |
$11,885 plus 43c for each $1 over $38,000 |
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Over $50,000 |
$17,045 plus 47c for each $1 over $50,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 1997/1998
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Taxable income |
Tax on this income |
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$1 – $20,700 |
29c for each $1 |
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$20,701 – $38,000 |
$6,003 plus 34c for each $1 over $20,700 |
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$38,001 – $50,000 |
$11,885 plus 43c for each $1 over $38,000 |
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Over $50,000 |
$17,045 plus 47c for each $1 over $50,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 1996/1997
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Taxable income |
Tax on this income |
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$1 – $20,700 |
29c for each $1 |
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$20,701 – $38,000 |
$6,003 plus 34c for each $1 over $20,700 |
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$38,001 – $50,000 |
$11,885 plus 43c for each $1 over $38,000 |
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Over $50,000 |
$17,045 plus 47c for each $1 over $50,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 1995/1996
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Taxable income |
Tax on this income |
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$1 – $20,700 |
29c for each $1 |
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$20,701 – $38,000 |
$6,003 plus 34c for each $1 over $20,700 |
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$38,001 – $50,000 |
$11,885 plus 43c for each $1 over $38,000 |
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Over $50,000 |
$17,045 plus 47c for each $1 over $50,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 1994/1995
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Taxable income |
Tax on this income |
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$1 – $20,700 |
29c for each $1 |
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$20,701 – $38,000 |
$6,003 plus 34c for each $1 over $20,700 |
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$38,001 – $50,000 |
$11,885 plus 43c for each $1 over $38,000 |
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Over $50,000 |
$17,045 plus 47c for each $1 over $50,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 1993/1994
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Taxable income |
Tax on this income |
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$1 – $20,700 |
29c for each $1 |
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$20,701 – $36,000 |
$6,003 plus 35.5c for each $1 over $20,700 |
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$36,001 – $38,000 |
$11,434.50 plus 38.5c for each $1 over $36,000 |
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$38,001 – $50,000 |
$12,204.50 plus 44.125c for each $1 over $38,000 |
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Over $50,000 |
$17,499.50 plus 47c for each $1 over $50,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 1992/1993
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Taxable income |
Tax on this income |
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$1 – $20,700 |
29c for each $1 |
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$20,701 – $36,000 |
$6,003 plus 38c for each $1 over $20,700 |
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$36,001 – $50,000 |
$11,817 plus 46c for each $1 over $36,000 |
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Over $50,000 |
$18,257 plus 47c for each $1 over $50,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 1991/1992
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Taxable income |
Tax on this income |
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$1 – $20,700 |
29c for each $1 |
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$20,701 – $36,000 |
$6,003 plus 38c for each $1 over $20,700 |
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$36,001 – $50,000 |
$11,817 plus 46c for each $1 over $36,000 |
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Over $50,000 |
$18,257 plus 47c for each $1 over $50,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 1990/1991
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Taxable income |
Tax on this income |
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$1 – $20,599 |
29c for each $1 |
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$20,600 – $20,699 |
$5,974 plus 34c for each $1 over $20,600 |
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$20,700 – $34,999 |
$6,008 plus 38.5c for each $1 over $20,700 |
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$35,000 – $35,999 |
$11,513.50 plus 42.5c for each $1 over $35,000 |
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$36,000 – $49,999 |
$11,938.50 plus 46.5c for each $1 over $36,000 |
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Over $49,999 |
$18,448.50 plus 47c for each $1 over $50,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 1989/1990
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Taxable income |
Tax on this income |
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$1 – $20,599 |
29c for each $1 |
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$20,600 – $34,999 |
$5,974 plus 39c for each $1 over $20,600 |
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$35,000 – $49,999 |
$11,599 plus 47c for each $1 over $35,000 |
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Over $49,999 |
$18,640 plus 48c for each $1 over $50,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 1988/1989
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Taxable income |
Tax on this income |
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$1 – $19,500 |
29c for each $1 |
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$19,501 – $35,000 |
$5,655 plus 40c for each $1 over $19,500 |
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Over $35,000 |
$11,855 plus 49c for each $1 over $35,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 1987/1988
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Taxable income |
Tax on this income |
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$1 – $19,500 |
29c for each $1 |
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$19,501 – $35,000 |
$5,655 plus 40c for each $1 over $19,500 |
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Over $35,000 |
$11,855 plus 49c for each $1 over $35,000 |
Non-residents are not required to pay the Medicare levy.
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This page was last edited on 13 January 2024
Fdbco.au - An Online Quick Reference Library for Tax Agents and Financial Planners
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