Taxpayer details
$
Assessable income less allowable deductions, for the selected year.
Foreign residents have no tax-free threshold, are not entitled to LITO, LMITO or SAPTO, and do not pay the Medicare levy or the Medicare levy surcharge.
$
Used for the family Medicare levy threshold and, where relevant, the SAPTO income test and transfer.
Lifts the family Medicare levy threshold. A sole parent also uses the family threshold.
Eligibility requires an Australian Government pension or allowance, or age-pension age and qualification for it.
Determines whether the Medicare levy surcharge applies. Full-year cover assumed either way — part-year proration isn’t modelled.
Rebate income adjustments (optional)
$
$
Reportable employer super contributions, deductible personal super contributions, total net investment loss and adjusted fringe benefits. Added to taxable income for the SAPTO income test only.
$
DSP, carer payment, invalidity or partner service pension. Counts only when working out the spouse’s unused SAPTO available for transfer.
Calculation
Resident tax rates
Rates exclude the Medicare levy and the Medicare levy surcharge. The highlighted row is the bracket the taxable income falls in.
Offsets
Medicare levy thresholds
No levy at or below the lower threshold. Between the thresholds the levy phases in at 10c per dollar. The upper threshold is 1.25 × the lower threshold.