2011_澳大利亚税率指南.pdf

CPA Australia
Tax and Social Security Guide: 2010 – 2011
This guide is an initiative of the CPA Australia Retirement Savings Centre of Excellence. Information is current – based on legislation as at 1 July 2010 and
updated for social security as at 20 March 2011.
Tax Rates Tax Offsets
Resident personal tax rates 1/7/10 – 30/6/11 Low e tax offset (LITO)
Taxable e $ Marginal rate* Tax payable $ Max. rebate $* Shade-out threshold $ Cut-out threshold $
Up to 6,000 Nil Nil Low e earner 1,500 30,000 67,500
6,001 – 37,000 15% 15c for each $1 over 6,000 * Reduced by 4c for each $1 of taxable e over $30,000. Tax free threshold effectively
$16,000.
37,001 – 80,000 30% 4,650 plus 30c for each $1 over 37,000
80,001 – 180,000 37% 17,550 plus 37c for each $1 over 80,000 Senior Australian Tax Offset (SATO)
Excess over 180,000 45% 54,550 plus 45c for each $1 over 180,000 Low e aged person Max. Rebate Shade-out Cut-out
level $* threshold $ threshold $
Tax rate for Minors – unearned e Single 2,230 30,685 48,525
e Marginal rate Couple (each) 1,602 26,680 39,496
$0 - $416 Nil Couple (separated due to illness – each) 2,040 29,600 45,920
$417 - $1,307 66% * Rebate reduces by for each $1 of taxable e above the shade-out threshold
Excess over $1,307 45% on all e Spouse offset
• Earned e taxed at (adult) marginal rates
• If eligible for LITO, can earn appro