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Resident tax rates – 2011-12
Taxable income ($) Tax payable ($)
0 – 6,000           Nil
6,001 – 37,000         Nil + 15% of excess over 6,000
37,001 – 80,000      4,650 + 30% of excess over 37,000
80,001 – 180,000    17,550 + 37% of excess over 80,000
180,001 and over    54,550 + 45% of excess over 180,000


Non-resident tax rates – 2011-12
Taxable income ($) Tax payable ($)
0 – 37,000               29%
37,001 – 80,000          10,730 + 30% of excess over 37,000
80,001 – 180,000         23,630 + 37% of excess over 80,000
180,001 and over         60,630 + 45% of excess over 180,000


Flood Levy
A temporary flood levy will apply to both resident and non-resident individuals for the 2011-2012 income year only.
Taxable income ($) Flood Levy on this taxable income
0 – 50,000              Nil
50,001 – 100,000        Half a cent for each $1 over $50,000
100,00 and over         $250 plus 1 cent for each $1 over $100,000
Note: Exemptions apply to certain individuals in receipt of an Australian Government Disaster Recovery Payment for a flood event or individuals who were affected by an event that occurred during 2010-11 and that was declared as a natural disaster under the Natural Disaster Relief and Recovery Arrangements.



Medicare levy – 2010-11 thresholds
The general rate of the Medicare levy is 1.5% of taxable income, subject to exclusions and reduced levy as per
table below.
Taxpayer               No levy ($)
Individual:                18,839
Taxpayer with spouse and: (family income)
0 dependents               31,789
1 dependent                34,708
2 dependents               37,627
3 dependents               40,546
Each additional             2,919

Pensioner below
age pension age1           30,439
Senior Australian2         29,867
Senior Australian w/spouse and 0 dependents 43,500
Senior Australian w/spouse and 1 dependent 46,365
Each additional dependent 2,865
1 Entitled to pensioner tax offset.
2 Entitled to SATO. Eligible seniors will not pay Medicare levy until they begin to incur an income tax liability.



Medicare levy – 1% surcharge 2011-12
Status                         Surcharge threshold – adjusted taxable
                               income and reportable fringe benefits
Single (no children)             $80,000
Couple (no children)            $160,000
Single/couple (with children)   $160,000 (+$1,500 per child after 1st)
Surcharge is 1% of taxable income/reportable fringe benefits if taxpayer, spouse
and all dependents are not covered by private hospital insurance and thresholds
are exceeded. However, a taxpayer is exempt from the Medicare levy surcharge,
even if they are a member of a couple and their combined taxable income/
reportable fringe benefits are above the threshold, provided their own taxable
income/reportable fringe benefits do not exceed $18,839 for the 2010-11 year.

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