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Australia Individual - Taxes on personal income

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A resident individual is subject to Australian income tax on a worldwide basis, i.e. income from both Australian and foreign sources (except for certain foreign income and gains of temporary residents; see Capital gains under the Income determination section for more information).

A non-resident individual is liable to Australian income tax only on income (other than interest, royalties, and dividends, which are generally subject to WHT) derived from sources in Australia, and certain statutory income that is taxable on a basis other than source (e.g. certain capital gains).

Australia has no surtaxes, alternative, or other income taxes on personal income.

Personal income tax (PIT) rates

The following PIT rates currently apply to resident and non-resident individuals for the year ending 30 June 2018. The Temporary Budget Repair Levy of 2%, which had applied to individuals with taxable income in excess of AUD 180,000, automatically ceased to apply from 1 July 2017.

Residents

Taxable income (AUD) Tax on column 1 (AUD) Income tax on excess (%)
Over Not over
0 18,200 - 0
18,200 37,000 - 19
37,000 87,000 3,572 32.5
87,000 180,000 19,822 37
180,000   54,232 45

Note: A Medicare levy of an additional 2% of taxable income applies to most residents. An additional Medicare levy surcharge of between 1% and 1.5% applies to certain higher income taxpayers not covered by health insurance for private patient hospital cover. Special rates apply to unearned income of children below the age of 18 years at year end where that income is more than AUD 416.

Non-residents

Taxable income (AUD) Tax on column 1 (AUD) Income Tax on excess (%)
Over Not over
0 87,000 - 32.5
87,000 180,000 28,275 37
180,000   62,685 45

Note: Non-residents are not required to pay the Medicare levy in Australia.

The above does not take into account any tax offsets that may apply.

Working holiday makers

From 1 January 2017, special income tax rates apply to a working holiday maker who is typically an individual holding a temporary working holiday visa or a work and holiday visa in Australia.  The first AUD 37,000 of a working holiday makers' income (broadly, the assessable income derived from sources in Australia, less related deductions) is taxed at 15%, with the balance taxed at ordinary rates.

Local income taxes

There are no local taxes on personal income in Australia.

Last Reviewed - 08 December 2017

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