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Statement 5: Revenue (Continued)

Appendix A: Personal income tax rates

Table A1: Personal income tax rates^(a)
	From 1 July 2011		From 1 July 2012		From 1 July 2013		From 1 July 2014
	Taxable income	Per cent	Taxable income	Per cent	Taxable income	Per cent	Taxable income	Per cent
Residents	$0—$6,000	Nil	$0—$18,200	Nil	$0—$18,200	Nil	$0—$18,200	Nil
	$6,001—$37,000	15	$18,201—$37,000	19	$18,201—$37,000	19	$18,201—$37,000	19
	$37,001—$80,000	30	$37,001—$80,000	32.5	$37,001—$80,000	32.5	$37,001—$80,000	32.5
	$80,001—$180,000	37	$80,001—$180,000	37	$80,001—$180,000	37	$80,001—$180,000	37
	> $180,000	45	> $180,000	45	> $180,000	45	> $180,000	45
Non-residents	$0—$37,000	29
	$37,001—$80,000	30	$0—$80,000	32.5	$0—$80,000	32.5	$0—$80,000	32.5
	$80,001—$180,000	37	$80,001—$180,000	37	$80,001—$180,000	37	$80,001—$180,000	37
	> $180,000	45	> $180,000	45	> $180,000	45	> $180,000	45
Medicare levy	$0—$19,404	Nil	$0—$20,542	Nil	$0—$20,542	Nil	$0—$20,542	Nil
(for singles)	$19,405-$22,828	10% of >	$20,543-$24,167	10% of >	$20,543-$24,167	10% of >	$20,543-$25,677	10% of >
		$19,404		$20,542		$20,542		$20,542
	> $22,828	1.5	> $24,167	1.5	> $24,167	1.5	> $25,677	2.0
		Amount		Amount		Amount		Amount
Low Income	$0-$30,000	$1,500	$0-$37,000	$445	$0-$37,000	$445	$0-$37,000	$445
Tax Offset	$30,001-$67,500	less 4%	$37,001-$66,666	less 1.5%	$37,001-$66,666	less 1.5%	$37,001-$66,666	less 1.5%
		of >		of >		of >		of >
		$30,000		$37,000		$37,000		$37,000
	> $67,500	Nil	> $66,666	Nil	> $66,666	Nil	> $66,666	Nil

(a) This table includes legislated and announced changes to tax rates and thresholds, excluding temporary changes such as the Temporary Flood and Cyclone Reconstruction Levy in 2011‑12.

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