Statement of formula rates and thresholds

The Higher Eductation Loan Program (HELP) and Student Financial Supplement Scheme (SFSS) thresholds for 2016-17 are available under 'Resource Attachments'.
Current from: 24 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
Eligibility for the private health insurance (PHI) rebate is income tested against the PHI income thresholds, which are normally adjusted annually. The annual adjustment will be paused for three...
Current from: 26 Sep 2016
SATO and SAPTO lodgment thresholds 2015/16. The daily rate has been calculated using 366 days given that 2015-16 is a leap year.
Current from: 18 Jul 2016
Amounts and thresholds to be updated as per the following tables.
Current from: 17 May 2016
Each year we adjust pay as you go (PAYG) instalment amounts using a legislative formula that takes into account the expected growth in the economy. This is known as the gross domestic product (GDP)...
Current from: 20 Apr 2016
The following links are to the Tax Determinations in relation to the Fringe Benefit Tax rates from 1 April 2016. Please note, the car parking threshold should be available nid May 2016.  
Current from: 5 Apr 2016
Note: There are 2 work sheets for 2015-16.  This is due to the pending legislation to repeal the spouse offset.  It is anticipated that this will pass before 30 June.  Should...
Current from: 26 May 2015
This Determination sets 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 1997...
Current from: 14 Jul 2014
The new Tax table for back payments, commissions, bonuses and similar payments (NAT 3348) has been finalised. The tax table will be registered through the legislative instrument process in the...
Current from: 30 Sep 2013