Statement of formula rates and thresholds

These Determinations set out the amounts that the Commissioner considers are reasonable (reasonable amounts) for the substantiation exception in Subdivision 900-B of the Income Tax Assessment Act...
Current from: 31 May 2017
The PAYG withholding formulas have been updated to reflect the following changes: removal of the temporary budget repair levy increase in the Medicare levy low-income threshold annual...
Current from: 24 May 2017
Medicare levy surcharge (MLS) amounts and thresholds to be updated as per the tables in the ‘Resource Attachments’ file. Find out more: Income thresholds and rates for the Medicare...
Current from: 17 May 2017
Seniors and pensioners tax offset (SAPTO) lodgment thresholds 2016-17. There are no changes required for 2016-17 – section 3 of the Income Tax Rates Act 1986 and schedule 7 of the Income Tax...
Current from: 17 May 2017
The attached spreadsheet provides 2017-18 indexation of rebates as per section 159HA of the Income Tax Assessment Act 1936 and Subdivision 960-M of the Income Tax Assessment Act 1997.
Current from: 15 May 2017
The tax tables for back payments, commissions, bonuses and similar payments (NAT 3348) are available on ato.gov.au Use this table if you make a payment of salary or wages that includes a back...
Current from: 15 May 2017
The Higher Education Loan Program (HELP) and Student Financial Supplement Scheme (SFSS) thresholds for 2017-18 are available under 'Resource Attachments'.
Current from: 15 May 2017
The following links are to the Tax Determinations in relation to the Fringe benefits tax (FBT) rates from 1 April 2017. Please note, the car parking threshold should be available by mid May 2017.
Current from: 13 Apr 2017
On 1 January each year, the Department of Human Services (DHS) Protected Earnings Amount (PEA) is adjusted to allow for increases in the cost of living. The PEA is a set minimum amount that must be...
Current from: 23 Feb 2017
The Item A3 calculator allows users to calculate the correct amounts for the A3 labels on the individual tax return. This will ensure they receive the correct amount of government super co-...
Current from: 22 Feb 2017

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