Statement of formula rates and thresholds

Seniors and pensioners tax offset (SAPTO) lodgment thresholds 2018-19. There are no changes required for 2018-19 – section 3 of the Income Tax Rates Act 1986 and schedule 7 of the Income Tax...
Current from: 26 Aug 2019
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: 14 Jun 2019
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: 14 Jun 2019
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: 14 Jun 2019
Each year we increase GST and pay as you go (PAYG) instalment amounts using a formula  known as the gross domestic product (GDP) adjustment. This is based on data published by the Australian...
Current from: 14 Jun 2019
The repayment rates and income thresholds for HELP and other study and training support loans for the 2019-20 financial year are available under ‘Resource Attachments’. Changes arising...
Current from: 31 May 2019
The attached spreadsheet provides 2019-20 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. There are no...
Current from: 17 May 2019
The following links are to the Tax Determinations in relation to the Fringe benefits tax (FBT) rates from 1 April 2019.  
Current from: 3 May 2019

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