|
|
 |
|
|
|
Only subscribers can see all content on this website. Please view the "Free Sample of Topics" on our Home page.
| |
|
Adult Income Tax Rates - Non Residents
|
|
|
|
* Please click on maximise [+], not the titles, to display the contents of any hidden containers *
| |
|
Summary of Content on this Topic viewable by our subscribers
|
 |
|
- Working Holiday Makers - "Backpacker tax"
- Residency Issues
- Calculator
- Non Resident Tax Rates and Thresholds since 2014
- Non Resident Tax Rates and Thresholds from 1988 to 2014
- Links to expert information on Non Resident Taxation
|
| |
|
2013/2014 and 2012/2013
|
 |
|
Non-resident tax rates 2012/2013 and 2013/2014
|
Taxable income
|
Tax on this income
|
|
$0 – $80,000
|
32.5c for each $1
|
|
$80,001 – $180,000
|
$26,000 plus 37c for each $1 over $80,000
|
|
Over $180,000
|
$63,000 plus 45c for each $1 over $180,000
|
Non-residents are not required to pay the Medicare levy.
Capital Gains Tax
From 7.30 pm on 8 May 2012, people who are Non-resident for tax purposes will no longer qualify for the 50% CGT discount. Non-residents can elect to get a market valuation of affected assets at 8 May 2012 to protect unrealised gains up to that date.
|
| |
|
2011/2012 and 2010/2011
|
 |
|
Non-resident tax rates 2011/2012 and 2010/2011
|
Taxable income
|
Tax on this income
|
|
$0 – $37,000
|
29c for each $1
|
|
$37,001 – $80,000
|
$10,730 plus 30c for each $1 over $37,000
|
|
$80,001 – $180,000
|
$23,630 plus 37c for each $1 over $80,000
|
|
Over $180,000
|
$60,630 plus 45c for each $1 over $180,000
|
Non-residents are not required to pay the Medicare levy.
NB! Non-residents are not exempt from the Flood Levy in 2011/2012.
|
| |
|
2009/2010
|
 |
|
Non-resident tax rates 2009/2010
|
Taxable income |
Tax on this income |
|
$0 – $35,000 |
29c for each $1 |
|
$35,001 – $80,000 |
$10,150 plus 30c for each $1 over $35,000 |
|
$80,001 – $180,000 |
$23,650 plus 38c for each $1 over $80,000 |
|
Over $180,000 |
$61,650 plus 45c for each $1 over $180,000 |
Non-residents are not required to pay the Medicare levy.
|
| |
|
2008/2009
|
 |
|
Non-resident tax rates 2008/2009
|
Taxable income |
Tax on this income |
|
$0 – $34,000 |
29c for each $1 |
|
$34,001 – $80,000 |
$9,860 plus 30c for each $1 over $34,000 |
|
$80,001 – $180,000 |
$23,660 plus 40c for each $1 over $80,000 |
|
Over $180,000 |
$63,660 plus 45c for each $1 over $180,000 |
Non-residents are not required to pay the Medicare levy.
|
| |
|
2007/2008
|
 |
|
Non-resident tax rates 2007/2008
|
Taxable income |
Tax on this income |
|
$0 – $30,000 |
29c for each $1 |
|
$30,001 – $75,000 |
$8,700 plus 30c for each $1 over $30,000 |
|
$75,001 – $150,000 |
$22,200 plus 40c for each $1 over $75,000 |
|
Over $150,000 |
$52,200 plus 45c for each $1 over $150,000 |
Non-residents are not required to pay the Medicare levy.
|
| |
|
2006/2007
|
 |
|
Non-resident tax rates 2006/2007
|
Taxable income |
Tax on this income |
|
$0 – $25,000 |
29c for each $1 |
|
$25,001 – $75,000 |
$7,250 plus 30c for each $1 over $25,000 |
|
$75,001 – $150,000 |
$22,250 plus 40c for each $1 over $75,000 |
|
Over $150,000 |
$52,250 plus 45c for each $1 over $150,000 |
Non-residents are not required to pay the Medicare levy.
|
| |
|
1988 to 2006
|
 |
|
Non-resident tax rates 2005/2006
|
Taxable income |
Tax on this income |
|
$0 – $21,600 |
29c for each $1 |
|
$21,601 – $63,000 |
$6,264 plus 30c for each $1 over $21,600 |
|
$63,001 – $95,000 |
$18,684 plus 42c for each $1 over $63,000 |
|
Over $95,000 |
$32,124 plus 47c for each $1 over $95,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 2004/2005
|
Taxable income |
Tax on this income |
|
$0 – $21,600 |
29c for each $1 |
|
$21,601 – $58,000 |
$6,264 plus 30c for each $1 over $21,600 |
|
$58,001 – $70,000 |
$17,184 plus 42c for each $1 over $58,000 |
|
Over $70,000 |
$22,224 plus 47c for each $1 over $70,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 2003/2004
|
Taxable income |
Tax on this income |
|
$0 – $21,600 |
29c for each $1 |
|
$21,601 – $52,000 |
$6,264 plus 30c for each $1 over $21,600 |
|
$52,001 – $62,500 |
$15,384 plus 42c for each $1 over $52,000 |
|
Over $62,500 |
$19,794 plus 47c for each $1 over $62,500 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 2002/2003
|
Taxable income |
Tax on this income |
|
$0 – $20,000 |
29c for each $1 |
|
$20,001 – $50,000 |
$5,800 plus 30c for each $1 over $20,000 |
|
$50,001 – $60,000 |
$14,800 plus 42c for each $1 over $50,000 |
|
Over $60,000 |
$19,000 plus 47c for each $1 over $60,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 2001/2002
|
Taxable income |
Tax on this income |
|
$1 – $20,000 |
29c for each $1 |
|
$20,001 – $50,000 |
$5,800 plus 30c for each $1 over $20,000 |
|
$50,001 – $60,000 |
$14,800 plus 42c for each $1 over $50,000 |
|
Over $60,000 |
$19,000 plus 47c for each $1 over $60,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 2000/2001
|
Taxable income |
Tax on this income |
|
$1 – $20,000 |
29c for each $1 |
|
$20,001 – $50,000 |
$5,800 plus 30c for each $1 over $20,000 |
|
$50,001 – $60,000 |
$14,800 plus 42c for each $1 over $50,000 |
|
Over $60,000 |
$19,000 plus 47c for each $1 over $60,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 1999/2000
|
Taxable income |
Tax on this income |
|
$1 – $20,700 |
29c for each $1 |
|
$20,701 – $38,000 |
$6,003 plus 34c for each $1 over $20,700 |
|
$38,001 – $50,000 |
$11,885 plus 43c for each $1 over $38,000 |
|
Over $50,000 |
$17,045 plus 47c for each $1 over $50,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 1998/1999
|
Taxable income |
Tax on this income |
|
$1 – $20,700 |
29c for each $1 |
|
$20,701 – $38,000 |
$6,003 plus 34c for each $1 over $20,700 |
|
$38,001 – $50,000 |
$11,885 plus 43c for each $1 over $38,000 |
|
Over $50,000 |
$17,045 plus 47c for each $1 over $50,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 1997/1998
|
Taxable income |
Tax on this income |
|
$1 – $20,700 |
29c for each $1 |
|
$20,701 – $38,000 |
$6,003 plus 34c for each $1 over $20,700 |
|
$38,001 – $50,000 |
$11,885 plus 43c for each $1 over $38,000 |
|
Over $50,000 |
$17,045 plus 47c for each $1 over $50,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 1996/1997
|
Taxable income |
Tax on this income |
|
$1 – $20,700 |
29c for each $1 |
|
$20,701 – $38,000 |
$6,003 plus 34c for each $1 over $20,700 |
|
$38,001 – $50,000 |
$11,885 plus 43c for each $1 over $38,000 |
|
Over $50,000 |
$17,045 plus 47c for each $1 over $50,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 1995/1996
|
Taxable income |
Tax on this income |
|
$1 – $20,700 |
29c for each $1 |
|
$20,701 – $38,000 |
$6,003 plus 34c for each $1 over $20,700 |
|
$38,001 – $50,000 |
$11,885 plus 43c for each $1 over $38,000 |
|
Over $50,000 |
$17,045 plus 47c for each $1 over $50,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 1994/1995
|
Taxable income |
Tax on this income |
|
$1 – $20,700 |
29c for each $1 |
|
$20,701 – $38,000 |
$6,003 plus 34c for each $1 over $20,700 |
|
$38,001 – $50,000 |
$11,885 plus 43c for each $1 over $38,000 |
|
Over $50,000 |
$17,045 plus 47c for each $1 over $50,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 1993/1994
|
Taxable income |
Tax on this income |
|
$1 – $20,700 |
29c for each $1 |
|
$20,701 – $36,000 |
$6,003 plus 35.5c for each $1 over $20,700 |
|
$36,001 – $38,000 |
$11,434.50 plus 38.5c for each $1 over $36,000 |
|
$38,001 – $50,000 |
$12,204.50 plus 44.125c for each $1 over $38,000 |
|
Over $50,000 |
$17,499.50 plus 47c for each $1 over $50,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 1992/1993
|
Taxable income |
Tax on this income |
|
$1 – $20,700 |
29c for each $1 |
|
$20,701 – $36,000 |
$6,003 plus 38c for each $1 over $20,700 |
|
$36,001 – $50,000 |
$11,817 plus 46c for each $1 over $36,000 |
|
Over $50,000 |
$18,257 plus 47c for each $1 over $50,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 1991/1992
|
Taxable income |
Tax on this income |
|
$1 – $20,700 |
29c for each $1 |
|
$20,701 – $36,000 |
$6,003 plus 38c for each $1 over $20,700 |
|
$36,001 – $50,000 |
$11,817 plus 46c for each $1 over $36,000 |
|
Over $50,000 |
$18,257 plus 47c for each $1 over $50,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 1990/1991
|
Taxable income |
Tax on this income |
|
$1 – $20,599 |
29c for each $1 |
|
$20,600 – $20,699 |
$5,974 plus 34c for each $1 over $20,600 |
|
$20,700 – $34,999 |
$6,008 plus 38.5c for each $1 over $20,700 |
|
$35,000 – $35,999 |
$11,513.50 plus 42.5c for each $1 over $35,000 |
|
$36,000 – $49,999 |
$11,938.50 plus 46.5c for each $1 over $36,000 |
|
Over $49,999 |
$18,448.50 plus 47c for each $1 over $50,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 1989/1990
|
Taxable income |
Tax on this income |
|
$1 – $20,599 |
29c for each $1 |
|
$20,600 – $34,999 |
$5,974 plus 39c for each $1 over $20,600 |
|
$35,000 – $49,999 |
$11,599 plus 47c for each $1 over $35,000 |
|
Over $49,999 |
$18,640 plus 48c for each $1 over $50,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 1988/1989
|
Taxable income |
Tax on this income |
|
$1 – $19,500 |
29c for each $1 |
|
$19,501 – $35,000 |
$5,655 plus 40c for each $1 over $19,500 |
|
Over $35,000 |
$11,855 plus 49c for each $1 over $35,000 |
Non-residents are not required to pay the Medicare levy.
Non-resident tax rates 1987/1988
|
Taxable income |
Tax on this income |
|
$1 – $19,500 |
29c for each $1 |
|
$19,501 – $35,000 |
$5,655 plus 40c for each $1 over $19,500 |
|
Over $35,000 |
$11,855 plus 49c for each $1 over $35,000 |
Non-residents are not required to pay the Medicare levy.
|
| |
|
Save Time! Find Key Financial Facts and Figures in Seconds
|
 |
|
You don't need to waste time searching multiple, unreliable or out-of-date sources on the world wide web
"Pick and click" intuitively from our menus and find what you are looking for with just one click
Together on one website - only $88.00 per annum - 60 day Money Back Guarantee
|
|
|
|
This page was last edited on 23 December 2019
TaxFP.com.au - An Online Quick Reference Library for Tax Agents and Financial Planners
There are over 2,500 third party links on this website that we don't control. If you find a broken link before we do, please let us know. Thanks
editor@taxfp.com.au
|
|
|