Statement of formula rates and thresholds

Medicare levy surcharge (MLS) amounts and thresholds to be updated as per the tables in the ‘Resource Attachments’ file. Find out more:
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The attached spreadsheet provides 2021–22 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.
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Seniors and pensioners tax offset (SAPTO) lodgment thresholds 2020–21. The calculation for SAPTO no longer includes the Low income tax offset (LITO).
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The following links are to the Tax Determinations in relation to the Fringe benefits tax (FBT) rates from 1 April 2021.
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On 19 June 2020 , royal assent was received to suspend indexation forGST and PAYG instalments for the 2020–21 income year in response to COVID-19.
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The repayment rates and income thresholds for HELP and other study and training support loans for the 2020–21 financial year are now available.
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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 years from 2015–16
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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 1997 (ITAA 1997) in relation to claims made for:
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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-contribution.
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