THE TAX INSTITUTE
Tax Rates Table
2016-17
Individual income tax rates – Residents
2015-16
2016-17
Taxable income
Marginal rate
Tax on this income
Taxable income
Marginal rate
Tax on this income
$0 – $18,200
Nil
Nil
$0 – $18,200
Nil
Nil
$18,201 – $37,000
19%
19c for each $1 over $18,200
$18,201 – $37,000
19%
19c for each $1 over $18,200
$37,001 – $80,000
32.5%
$3,572 plus 32.5c for each
$1 over $37,000
$37,001 – $87,000
32.5%
$3,572 plus 32.5c for each
$1 over $37,000
$80,001 – $180,000
37%
$17,547 plus 37c for each
$1 over $80,000
$87,001 – $180,000
37%
$17,547 plus 37c for each
$1 over $87,000
$180,001 and over
47%*
$54,547 plus 47c for each
$1 over $180,000
$180,001 and over
47%*
$54,547 plus 47c for each
$1 over $180,000
Tax on this income
Does not include the Medicare levy of 2% of taxable income, subject to low income thresholds.
Does not include the Medicare levy surcharge for persons without private health insurance.
*Includes the Budget Repair levy of 2% of taxable income over $180,000 from 1 July 2014 until 30 June 2017.
Individual income tax rates – Non-residents
2015-16
Taxable income
Marginal rate
$0 – $80,000
2016-17
Tax on this income
Taxable income
Marginal rate
32.5%
32.5c for each $1
$0 – $80,000
32.5%
32.5c for each $1
$80,001 – $180,000
37%
$26,000 plus 37c for each $1
over $80,000
$80,001 – $180,000
37%
$26,000 plus 37c for each
$1 over $80,000
$180,001 and over
47%*
$63,000 plus 47c for each $1
over $180,000
$180,001 and over
47%*
$63,000 plus 47c for each
$1 over $180,000
Non-residents are not required to pay the Medicare levy.
*Includes the Budget Repair levy of 2% of taxable income over $180,000 from 1 July 2014 until 30 June 2017.
Medicare levy
Individuals – 2015-16
Families – 2015-16^
Taxpayer
Taxable income
If eligible
for the
seniors and
pensioners
tax offset
(SAPTO)*
$0 – $33,738
Nil
$33,739 – $42,172
10% of excess
over $33,738
$42,173+
2% on total
taxable income
$0 – $21,335
Nil
$21,336 – $26,668
10% of excess
over $21,335
$26,669+
2% on total
taxable income
5
$52,531
$52,532 - $65,661
$65,662
6
$55,837*
$55,838* - $69,793#
$69,794#
All other
individual
taxpayers
Medicare levy
*Even if a taxpayer meets all the eligibility conditions for the
seniors and pensioners tax offset, they may not get it as the
amount of the tax offset is based on their individual taxable
income, not their combined taxable income if they had a spouse.
If they do not get it, they will not get a Medicare levy reduction.
Family with
following children
or students
No levy payable
if family income
does not exceed
Where family income within range, 10%
of the amount by which family income
exceeds amount in second column
Ordinary Medicare levy
payable where family
income equal to or exceeds
0
$36,001
$36,002 - $45,001
$45,002
1
$39,307
$39,308 - $48,133
$49,134
2
$42,613
$42,614 - $53,265
$53,266
3
$45,919
$45,920 - $57,397
$57,398
4
$49,225
$49,226 - $61,529
$61,530
^Not applicable to those eligible for seniors and pensioners tax offset
*Where there are more than six, add $3,306 for each extra child or student
#
Where there are more than six, add $4,132 for each extra child or student
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THE TAX INSTITUTE TAX RATES TABLE 2016-17
Medicare levy surcharge and private health insurance rebates
2015-16
2016-17
No surcharge
& maximum
rebate
Tier 1
Tier 2
Tier 3
Singles
$90,000 or
less
$90,001$105,000
$105,001$140,000
$140,000 or
more
Families*
$180,000 or
less
$180,001$210,000
$210,001$280,000
$280,001 or
more
No surcharge
& maximum
rebate
Tier 1
Tier 2
Tier 3
Singles
$90,000 or
less
$90,001$105,000
$105,001$140,000
$140,000 or
more
Families*
$180,000 or
less
$180,001$210,000
$210,001$280,000
$280,001 or
more
Rebate for premiums paid, 1 July 2015 – 31 March 2016
Rebate^
Aged under
65
27.820%
18.547%
9.273%
0%
Aged under
65
26.791%
17.861%
8.930%
0%
Aged 65-69
32.457%
23.184%
13.910%
0%
Aged 65-69
31.256%
22.326%
13.395%
0%
Aged 70 or
over
37.094%
27.820%
18.547%
0%
Aged 70 or
over
35.722%
26.791%
17.861%
0%
Rebate for premiums paid, 1 April 2016 – 30 June 2016
Medicare levy surcharge
Aged under
65
26.791%
17.861%
8.930%
0%
Aged 65-69
31.256%
22.326%
13.395%
0%
Aged 70 or
over
35.722%
26.791%
17.861%
0%
Rate
0.0%
1.0%
1.25%
1.5%
Medicare levy surcharge
Rate
0.0%
1.0%
1.25%
1.5%
^These rebate percentages will continue to be applied to the premiums paid until 31 March 2017. In March 2017, the Department of Health will announce the rebate percentages that will apply
to premiums paid from 1 April 2017 to 31 March 2018.
*The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child.
The Medicare levy surcharge is a percentage of taxable income and reportable fringe benefits, and is in addition to the Medicare levy. It is paid by taxpayers who do not have the relevant private
patient hospital cover for any period of the year.
Income for surcharge purposes is the sum of taxable income (including the net amount on which family trust distribution tax has been paid); exempt foreign employment income; reportable
fringe benefits; total net investment losses; and, reportable super contributions; less, if aged 55-59 years old, any taxed element of a super lump sum, other than a death benefit, that does not
exceed the low rate cap.
From 1 July 2015, the income thresholds used to calculate Medicare levy surcharge (MLS) and Private health insurance (PHI) rebate will not be adjusted for three years. The thresholds will
remain at the 2014-15 levels for 2015-16, 2016-17 and 2017-18. This change was announced in the 2014-15 federal Budget and passed into law on 26 November 2014.
Low income taxpayer’s offset
Seniors and Pensioners Tax Offset (SAPTO)
2015-16
2016-17
Taxable income
Rebate
$0 – $37,000
$37,001 – $66,666
2015-16
$445
$445 less 1.5 cents for every $1 of the amount (if any)
by which the taxpayer’s taxable income of the year of
income exceeds $37,000.
$67,667 and over
Nil
From 1 July 2011, minors (children under 18 years of age) will no longer receive the low
income tax offset to reduce tax payable on their unearned income (for example, distributions
from discretionary trusts, dividends, interest, rent, royalties and other income from property).
Maximum
offset per
taxpayer
Shade-out
Cut-out
threshold
threshold
(rebate income) (rebate income)
Single
$2,230
$32,279
$50,119
Each member of a
couple
$1,602
$28,974
$41,790
Each member of an
illness-separated couple
$2,040
$31,279
$47,599
Maximum offset reduced by 12.5 cents for each dollar of rebate income in excess of
shade-out threshold.
Rates for other taxpayers
2015-16
2016-17
Entity
Rate
Entity
Rate
Company
30%
Company
30%
Small business^
28.5%
Small business^
28.5%
Corporate unit trust and public trading trust
30%
Corporate unit trust and public trading trust
30%
Complying superannuation fund (other than non-arm’s length income)
15%+
Complying superannuation fund (other than non-arm’s length income)
15%+
Complying superannuation fund (non-arm’s length income)
47%*
Complying superannuation fund (non-arm’s length income)
47%*
Non-complying superannuation fund
47%*
Non-complying superannuation fund
47%*
Trustee (under s 99A) (excluding Medicare levy)
47%*
Trustee (under s 99A) (excluding Medicare levy)
47%*
^The small business tax rate applies to companies with an aggregated annual turnover of less than $2 million. Companies with an aggregated annual turnover of $2 million or above will
continue to be subject to the current 30 per cent tax rate on all their taxable income. The current maximum franking credit rate for a distribution will remain unchanged at 30 per cent for all
companies, maintaining the existing arrangements for investors.
+Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Act 2013 and Superannuation (Sustaining the Superannuation Contribution
Concession) Imposition Act 2013 together impose a 15% tax on individuals with combined income and concessionally taxed contributions exceeding $300,000 in an income year. The tax is
15% on those contributions exceeding the $300,000 threshold.
*From 1 July 2014, rates aligned with the top marginal rate are increased by the 2% Budget Repair levy.
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THE TAX INSTITUTE TAX RATES TABLE 2016-17
Other rates
FBT
Division 7A – benchmark interest rate
Year of income ended 30 June 2016
5.45%
Reference TD 2015/15
Year of income ended 30 June 2017
5.40%
Reference TD 2016/11
If the interest rate on a loan made by a private company to one or more of its shareholders
(or their associates) for each year after the year in which the loan was made is equal to or
greater than the benchmark interest rate for each year, and other conditions are satisfied,
Div 7A ITAA 1936 will not treat the loan as a dividend in the income year in which the loan
is made.
Cents per kilometre method: 2015-16
Rates per business kilometre
FBT rate and gross up rates
The FBT rate for the year commencing 1 April 2014 is 47%.
The FBT rate for the year commencing 1 April 2015 is 49%.
The FBT rate for the year commencing 1 April 2016 is 49%.
The FBT rate for the year commencing 1 April 2017 is 47%.
For the year ending 31 March 2016
The gross up rate for Type 1 benefits (employer entitled to ITC) is 2.1463
The gross up rate for Type 2 benefits (other) is 1.9608
For the year ending 31 March 2017
The gross up rate for Type 1 benefits (employer entitled to ITC) is 2.1463
The gross up rate for Type 2 benefits (other) is 1.9608
For the year ending 31 March 2018 onwards
The gross up rate for Type 1 benefits (employer entitled to ITC) is 2.0802
The gross up rate for Type 2 benefits (other) is 1.8868
Statutory fraction
Year
Cents per kilometre
2015-16
66 cents
2016-17
66 cents
The statutory fraction for the operating cost method of valuing car fringe benefits in
respect of a car made available or for which there was a pre-existing commitment
before 7.30pm (AEST) 10 May 2011:
Annualised number
of kilometres
Statutory
fraction
<15,000
0.26
15,000 – 24,999
0.2
25,000 – 40 000
0.11
>40,000
0.07
A taxpayer can use this method to claim up to a maximum of 5,000 business kilometres per
car even if the taxpayer has travelled more than 5,000 business kilometres.
Car limit
Year of income ended 30 June 2016
$57,466
Reference TD 2015/16
Year of income ended 30 June 2017
$57,581
Reference TD 2016/8
For cars made available after 7.30pm (AEST)
10 May 2011, the rates for the:
n 2012-13 FBT year are: 0.20 (up to but not
exceeding 25,000kms), 0.17 (25,00140,000kms) and 0.13 (over 40,000kms)
n 2013-14 FBT year are: 0.20 (up to but
not exceeding 40,000kms), 0.17 (over
40,000kms)
n 2014-15 FBT year are: 0.20
n 2015-16 FBT year are: 0.20
Key FBT data
The car limit is used to work out decline in value deductions of certain cars under the income
tax law. Note that the luxury car threshold for 2016-17 is $64,132 – see Luxury Car Tax
Determination LCTD 2016/1. The fuel-efficient car limit for the 2016-17 financial year is $75,526.
Year
commencing
1 April 2015
$8.37
(TD 2015/11)
$8.37
(TD 2015/11)
$241 per week
$362 per week
$483 per week
$302 per week
$423 per week
$484 per week
$545 per week
$544 per week
$605 per week
$604 per week
A food component
based on the
figures in (a), plus
$121 for each
additional
adult and $61 for
each additional
child (TD 2015/7)
$242 per week
$363 per week
$484 per week
$303 per week
$424 per week
$485 per week
$546 per week
$545 per week
$606 per week
$605 per week
A food component
based on the
figures in (a), plus
$121 for each
additional
adult and $61 for
each additional
child (TD 2016/4)
51 cents
61 cents
15 cents
(TD 2015/6)
52 cents
62 cents
16 cents
(TD 2016/3)
Non-remote area housing indexation
factors:
New South Wales
Victoria
Queensland
South Australia
Western Australia
Tasmania
Northern Territory
Australian Capital Territory
1.032
1.020
1.022
1.020
1.028
1.011
1.043
0.989
(TD 2015/4)
1.025
1.022
1.013
1.016
1.988
1.010
1.997
0.978
(TD 2016/1)
Benchmark interest rate
5.65% (TD 2015/8)
5.65% (TD 2016/5)
Minor benefits
$300 value
$300 value
In-house benefits
First $1,000 taxable First $1,000 taxable
value per employee value per employee
per year is exempt per year is exempt
Record-keeping exemption
threshold
$8,164
(TD 2015/5)
Car parking threshold
CPI Index Numbers
September qtr December qtr
Living away from home allowances:
Reasonable food components
(a) G
eneral reasonable food
components within Australia:
1 adult (ie. persons aged 12 or older)
2 adults
3 adults
1 adult & 1 child
2 adults & 1 child
2 adults & 2 children
2 adults & 3 children
3 adults & 1 child
3 adults & 2 children
4 adults
(b) Larger family groupings:
Year
March qtr
June qtr
1985
37.9
38.8
39.7
40.5
1986
41.4
42.1
43.2
44.4
1987
45.3
46.0
46.8
47.6
1988
48.4
49.3
50.2
51.2
1989
51.7
53.0
54.2
55.2
1990
56.2
57.1
57.5
59.0
1991
58.9
59.0
59.3
59.9
1992
59.9
59.7
59.8
60.1
1993
60.6
60.8
61.1
61.2
1994
61.5
61.9
62.3
62.8
1995
63.8
64.7
65.5
66.0
1996
66.2
66.7
66.9
67.0
1997
67.1
66.9
66.6
66.8
1998
67.0
67.4
67.5
67.8
1999
67.8
68.1
68.7
69.1
2000
69.7
70.2
72.9
73.1
2001
73.9
74.5
74.7
75.4
2002
76.1
76.6
77.1
77.6
2003
78.6
78.6
79.1
79.5
2004
80.2
80.6
80.9
81.5
2005
82.1
82.6
83.4
83.8
2006
84.5
85.9
86.7
86.6
2007
86.6
87.7
88.3
89.1
2008
90.3
91.6
92.7
92.4
2009
92.5
92.9
93.8
94.3
2010
95.2
95.8
96.5
96.9
2011
98.3
99.2
99.8
99.8
2012
99.9
100.4
101.8
102.0
2013
102.4
102.8
104.0
104.8
2014
105.4
105.9
106.4
106.6
2015
106.8
107.5
108.0
108.4
2016
108.2
108.6
*Cost base indexation is frozen as at 30 September 1999. Note that the Australian Bureau
of Statistics changed the index reference base in September 2012. As a result, all CPI rates
have been reset and the previous rates no longer apply.
Year
commencing
1 April 2016
Rates to be applied on a cents-perkilometre basis when calculating the
taxable value of a fringe benefit arising
from the private use of a motor vehicle
other than a car:
Engine capacity
0 – 2500cc
Over 2500cc
Motorcycles
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$8,286
(TD 2016/2)
THE TAX INSTITUTE TAX RATES TABLE 2016-17
Superannuation and ETPs
Key superannuation data
Superannuation lump sum tax table
2015-16
2016-17
Concessional Contributions Cap for individuals
aged 59 years or over on 30 June 2013
$35,000
$35,000
Concessional Contributions Cap for individuals not
aged 59 years or over on 30 June 2013, but aged
49 years or over on 30 June 2014
$35,000
$35,000
Concessional Contributions Cap for other
individuals
$30,000
$30,000
Non-Concessional Contributions Cap
$180,000
$180,000
$1,395,000
$1,415,000
$195,000
$195,000
$1,395,000
$1,415,000
ETP Life Benefit Cap Amount
$195,000
$195,000
ETP Life Benefit Whole of Income Cap Amount
$180,000
$180,000
CGT Cap Amount
Low Rate Cap Amount/ETP Cap Amount
Untaxed Plan Cap Amount
ETP Death Benefit Cap Amount
$195,000
$195,000
Based Tax-Free Area of a Bona-Fide Redundancy
$9,780
$9,936
For Each Completed Year of Service
$4,891
$4,969
9.5%
9.5%
Maximum Contribution Base (per quarter)
$50,810
$51,620
Co-Contribution Lower Income Threshold
$35,454
$36,021
Co-Contribution Upper Income Threshold
$50,454
$51,021
Superannuation guarantee percentage
For payments made after 1 July 2016.
Income component
derived in the income
year
Age at the
date payment
is received
Under
preservation
age
Member Benefit –
taxable component –
taxed element
At or above
preservation
age and under
60
Aged 60 and
above
Under
preservation
age
Member Benefit –
taxable component –
untaxed element
At or above
preservation
age and under
60
Preservation age
Date of birth
Preservation age
Before 1 July 1960
55
1 July 1960 – 30 June 1961
56
1 July 1961 – 30 June 1962
57
1 July 1962 – 30 June 1963
58
1 July 1963 – 30 June 1964
59
From 1 July 1964
60
Minimum annual payments for superannuation
income streams
Age
For years
1 July 2008 to
30 June 2011*
For years
1 July 2011 to
30 June 2013*
Minimum % withdrawal
(in all other cases)
2%
3%
4%
2.50%
3.75%
5%
75-79
3%
4.50%
6%
80-84
3.50%
5.25%
7%
85-89
4.50%
6.75%
9%
90-94
5.50%
8.25%
11%
7%
10.50%
14%
Under 65
65-74
95 or more
*The reduction in the minimum payment amounts applies to account-based annuities and
pensions, allocated annuities and pensions, and market-linked annuities and pensions.
Income stream tax table – Element taxed in the fund
Age of recipient
Aged 60 and
above
Not assessable, not exempt income
At or above preservation
age and under 60
Taxed at marginal tax rates*
Tax offset of 15% is available
Under preservation age
Taxed at marginal tax rates, with no tax offset*
Tax offset of 15% is available if a disability super
benefit
*The tax-free component is not included. This component is not assessable and not exempt
income in all cases.
Note from 1 July 2014:
n Medicare levy (2%) will apply if amounts are assessable.
nB
udget Repair levy of 2% will apply to individuals with taxable income exceeding $180,000
This will cease to apply from 1 July 2017.
Maximum
rate of tax
(excluding
Medicare
levy)
Whole amount
20%
Amount up to the low
rate cap amount
Nil
Amount above the
low rate cap amount
15%
Nil - payment is
non-assessable
non-exempt income
N/A
Amount up to untaxed
plan cap amount
30%
Amount above
untaxed plan cap
amount
45%
Amount up to the low
rate cap amount
15%
Amount above the
low rate cap amount
and up to the untaxed
plan cap amount
30%
Amount above the
untaxed plan cap
amount
45%
Amount up to the
untaxed plan cap
amount
15%
Amount above the
untaxed plan cap
amount
45%
Death Benefit lump sum
benefit paid to nondependants – taxable
component – taxed
element
Any
Whole amount
15%
Death Benefit lump sum
benefit paid to nondependants – taxable
component – untaxed
element
Any
Whole amount
30%
Death Benefit lump
sum benefit paid to
dependants – taxable
component – taxed and
untaxed elements
Any
None
Nil
Rollover superannuation
benefits – taxable
component – taxed
element
Any
Nil - payment is not
assessable income
and is not exempt
income
N/A
Amount up to the
untaxed plan cap
amount is not
assessable income
and is not exempt
income
N/A
Amount above the
untaxed plan cap
amount
45%
Rollover superannuation
benefits – taxable
component – untaxed
element
Any
Income stream
Age 60 and over
Amount subject
to tax
Superannuation lump
sum benefits less than
$200
Any
None
Nil
Super lump sum benefit
(terminally ill recipient)
Any
None
Nil
Note: From 1 July 2014 the Budget Repair levy of 2% applies to individuals earning taxable
income over $180,000. This will cease to apply from 1 July 2017.
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THE TAX INSTITUTE TAX RATES TABLE 2016-17
Superannuation and ETPs (cont)
ETP tax table
For payments made after 1 July 2016.
Income component derived in the income year
Life benefit ETP – taxable component
Payment is because of:
n early retirement scheme
n genuine redundancyinvalidity
n compensation for personal injury, unfair dismissal,
harassment or discrimination.
Life benefit ETP – taxable component
Payment is:
n a ‘golden handshake’
n non-genuine redundancy payment
n severance paya gratuity
n in lieu of notice
n for unused sick leave
n for unused rostered days off.
Age at the end of the
income year that the
payment is received
Component subject to tax
Maximum rate
of tax (including
Medicare levy)
Under preservation age
Up to the ETP cap amount#
32%
Preservation age or over
Up to the ETP cap amount#
17%
All ages
Amount above the ETP cap amount#
49%*
Under preservation age
Up to the lesser of: ETP cap and whole-of-income cap^
32%
Preservation age or over
Up to the lesser of: ETP cap and whole-of-income cap^
17%
All ages
Above the lesser of: ETP cap and whole-of-income cap^
49%*
Up to the ETP cap amount
32%
Amount above the ETP cap amount
49%*
Death benefit ETP paid to non-dependants – taxable
component
All ages
Death benefit ETP paid to dependants – taxable component
All ages
Death benefit ETP paid to a trustee of a deceased estate
Up to the ETP cap amount
Nil
Amount above the ETP cap amount
49%*
Nil
#The ETP cap amount for the 2015-16 income year is $195,000. The amount is indexed annually.
^The whole-of-income cap amount for the 2015-16 income year and future years is $180,000. This amount is not indexed.
*Note: From 1 July 2014 the Budget Repair levy of 2% applies to individuals earning taxable income over $180,000.
This will cease to apply from 1 July 2017.
TAX YEAR 2016-2017
2016
2017
July
Sun
August
Mon
Tue
Wed
Thu
Fri
Sat
1
2
Sun
January
February
Mon
Tue
Wed
Thu
Fri
Sat
Sun
Mon
Tue
Wed
Thu
Fri
Sat
1
2
3
4
5
6
1
2
3
4
5
6
7
Sun
Mon
Tue
Wed
Thu
Fri
Sat
1
2
3
4
3
4
5
6
7
8
9
7
8
9
10
11
12
13
8
9
10
11
12
13
14
5
6
7
8
9
10
11
10
11
12
13
14
15
16
14
15
16
17
18
19
20
15
16
17
18
19
20
21
12
13
14
15
16
17
18
17
18
19
20
21
22
23
21
22
23
24
25
26
27
22
23
24
25
26
27
28
19
20
21
22
23
24
25
24
25
26
27
28
29
30
28
29
30
31
29
30
31
26
27
28
Mon
Tue
Wed
Thu
Fri
Sat
September
Sun
April
March
31
Mon
Sun
October
Tue
Wed
Thu
Fri
Sat
1
2
3
Sun
Mon
Tue
Wed
Thu
Fri
Mon
Tue
Sat
Wed
Thu
Fri
Sat
1
2
3
4
Sun
1
1
5
6
7
8
9
10
11
2
3
4
5
6
7
8
4
5
6
7
8
9
10
2
3
4
5
6
7
8
12
13
14
15
16
17
18
9
10
11
12
13
14
15
11
12
13
14
15
16
17
9
10
11
12
13
14
15
19
20
21
22
23
24
25
16
17
18
19
20
21
22
18
19
20
21
22
23
24
16
17
18
19
20
21
22
26
27
28
29
30
31
23
24
25
26
27
28
29
25
26
27
28
29
30
23
24
25
26
27
28
29
30
31
Mon
Tue
Wed
Thu
Fri
Sat
1
2
3
November
Sun
Mon
May
Sun
December
Tue
Wed
Thu
Fri
Sat
1
2
3
4
5
Sun
Mon
30
Tue
Wed
June
Mon
Tue
Wed
Thu
Fri
Sat
1
2
3
4
5
6
Sun
Thu
Fri
Sat
1
2
3
7
8
9
10
11
12
13
4
5
6
7
8
9
10
6
7
8
9
10
11
12
4
5
6
7
8
9
10
14
15
16
17
18
19
20
11
12
13
14
15
16
17
13
14
15
16
17
18
19
11
12
13
14
15
16
17
21
22
23
24
25
26
27
18
19
20
21
22
23
24
20
21
22
23
24
25
26
18
19
20
21
22
23
24
28
29
30
31
25
26
27
28
29
30
27
28
29
30
25
26
27
28
29
30
31
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