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Individual income tax rates for prior years

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Tax rates – resident

Use the tables below if you were an Australian resident for tax purposes for the full year and you are entitled to the full tax-free threshold.

These rates do not include the Medicare levy.

Tax rates 2007-08

Taxable income

Tax on this income

$1–$6,000

Nil

$6,001–$30,000

15c for each $1 over $6,000

$30,001–$75,000

$3,600 + 30c for each $1 over $30,000

$75,001–$150,000

$17,100 + 40c for each $1 over $75,000

$150,001 and over

$47,100 + 45c for each $1 over $150,000

2006–07

Taxable income

Tax on this income

$0–$6,000

Nil

$6,001–$25,000

15c for each $1 over $6,000

$25,001–$75,000

$2,850 + 30c for each $1 over $25,000

$75,001–$150,000

$17,850 + 40c for each $1 over $75,000

$150,001 and over

$47,850 + 45c for each $1 over $150,000

2005–06

Taxable income

Tax on this income

$0–$6,000

Nil

$6,001–$21,600

15c for each $1 over $6,000

$21,601–$63,000

$2,340 + 30c for each $1 over $21,600

$63,001–$95,000

$14,760 + 42c for each $1 over $63,000

Over $95,000

$28,200 + 47c for each $1 over $95,000

2004–05

Taxable income

Tax on this income

$0–$6,000

Nil

$6,001–$21,600

17 cents for each $1 over $6,000

$21,601–$58,000

$2,652 + 30 cents for each $1 over $21,600

$58,001–$70,000

$13,572 + 42 cents for each $1 over $58,000

$70,000 and over

$18,612 + 47 cents for each $1 over $70,000

2003–04

Taxable income

Tax on this income

$1–$6,000

Nil

$6,001–$21,600

17 cents for each $1 over $6,000

$21,601–$52,000

$2,652 + 30 cents for each $1 over $21,600

$52,001–$62,500

$11,772 + 42 cents for each $1 over $52,000

$62,501 and over

$16,182 + 47 cents for each $1 over $62,500

2002–03

Taxable income

Tax on this income

$1–$6,000

Nil

$6,001–$20,000

17 cents for each $1 over $6,000

$20,001–$50,000

$2,380 + 30 cents for each $1 over $20,000

$50,001–$60,000

$11,380 + 42 cents for each $1 over $50,000

$60,001 and over

$15,580 + 47 cents for each $1 over $60,000

2001–02

Taxable income

Tax on this income

$1–$6,000

Nil

$6,001–$20,000

17 cents for each $1 over $6,000

$20,001–$50,000

$2,380 + 30 cents for each $1 over $20,000

$50,001–$60,000

$11,380 + 42 cents for each $1 over $50,000

$60,001 and over

$15,580 + 47 cents for each $1 over $60,000

2000–01

Taxable income

Tax on this income

$1–$6,000

Nil

$6,001–$20,000

17 cents for each $1 over $6,000

$20,001–$50,000

$2,380 + 30 cents for each $1 over $20,000

$50,001–$60,000

$11,380 + 42 cents for each $1 over $50,000

$60,001 and over

$15,580 + 47 cents for each $1 over $60,000

1999–2000

Taxable income

Tax on this income

$1–$5,400

Nil

$5,401–$20,700

20 cents for each $1 over $5,400

$20,701–$38,000

$3,060 + 34 cents for each $1 over $20,700

$38,001–$50,000

$8,942 + 43 cents for each $1 over $38,000

$50,001 and over

$14,102 + 47 cents for each $1 over $50,000

1998–99

Taxable income

Tax on this income

$1–$5,400

Nil

$5,401–$20,700

20 cents for each $1 over $5,400

$20,701–$38,000

$3,060 + 34 cents for each $1 over $20,700

$38,001–$50,000

$8,942 + 43 cents for each $1 over $38,000

$50,001 and over

$14,102 + 47 cents for each $1 over $50,000

1997–98

Taxable income

Tax on this income

$1–$5,400

Nil

$5,401–$20,700

20 cents for each $1 over $5,400

$20,701–$38,000

$3,060 + 34 cents for each $1 over $20,700

$38,001–$50,000

$8,942 + 43 cents for each $1 over $38,000

$50,001 and over

$14,102 + 47 cents for each $1 over $50,000

1996–97

Taxable income

Tax on this income

$1–$5,400

Nil

$5,401–$20,700

20 cents for each $1 over $5,400

$20,701–$38,000

$3,060 + 34 cents for each $1 over $20,700

$38,001–$50,000

$8,942 + 43 cents for each $1 over $38,000

$50,001 and over

$14,102 + 47 cents for each $1 over $50,000

1995–96

Taxable income

Tax on this income

$1–$5,400

Nil

$5,401–$20,700

20 cents for each $1 over $5,400

$20,701–$38,000

$3,060 + 34 cents for each $1 over $20,700

$38,001–$50,000

$8,942 + 43 cents for each $1 over $38,000

$50,001 and over

$14,102 + 47 cents for each $1 over $50,000

1994–95

Taxable income

Tax on this income

$1–$5,400

Nil

$5,401–$20,700

20 cents for each $1 over $5,400

$20,701–$38,000

$3,060 + 34 cents for each $1 over $20,700

$38,001–$50,000

$8,942 + 43 cents for each $1 over $38,000

$50,001 and over

$14,102 + 47 cents for each $1 over $50,000

1993–94

Taxable income

Tax on this income

$1–$5,400

Nil

$5,401–$20,700

20 cents for each $1 over $5,400

$20,701–$36,000

$3,060 + 35.5 cents for each $1 over $20,700

$36,001–$38,000

$8,491.50 + 38.5 cents for each $1 over $36,000

$38,001–$50,000

$9,261.50 + 44.125 cents for each $1 over $38,000

$50,001 and over

$14,556.50 + 47 cents for each $1 over $50,000

1992–93

Taxable income

Tax on this income

$1–$5,400

Nil

$5,401–$20,700

20 cents for each $1 over $5,400

$20,701–$36,000

$3,060 + 38 cents for each $1 over $20,700

$36,001–$50,000

$8,874 + 46 cents for each $1 over $36,000

$50,001 and over

$15,314 + 47 cents for each $1 over $50,000

1991–92

Taxable income

Tax on this income

$1–$5,400

Nil

$5,401–$20,700

20 cents for each $1 over $5,400

$20,701–$36,000

$3,060 + 38 cents for each $1 over $20,700

$36,001–$50,000

$8,874 + 46 cents for each $1 over $36,000

$50,001 and over

$15,314 + 47 cents for each $1 over $50,000

1990–91

Taxable income

Tax on this income

$1–$5,249

Nil

$5,250–$17,649

20.5 cents for each $1 over $5,250

$17,650–$20,599

$2,542 + 24.5 cents for each $1 over $17,650

$20,600–$20,699

$3,264.75 + 29.5 cents for each $1 over $20,600

$20,700–$34,999

$3,294.25 + 38.5 cents for each $1 over $20,700

$35,000–$35,999

$8,799.75 +42.5 cents for each $1 over $35,000

$36,000–$49,999

$9,224.75 + 46.5 cents for each $1 over $36,000

$50,000 and over

$15,734.75 + 47 cents for each $1 over $50,000

1989–90

Taxable income

Tax on this income

$1–$5,099

Nil

$5,100–$17,649

21 cents for each $1 over $5,100

$17,650–$20,599

$2,635.50 + 29 cents for each $1 over $17,650

$20,600–$34,999

$3,491 + 39 cents for each $1 over $20,600

$35,000–$49,999

$9,107 + 47 cents for each $1 over $35,000

$50,000 and over

$16,157 + 48 cents for each $1 over $50,000

1988–89

Taxable income

Tax on this income

$1–$5,100

Nil

$5,101–$12,600

24 cents for each $1 over $5,100

$12,601–$19,500

$1,800 + 29 cents for each $1 over $12,600

$19,501–$35,000

$3,801 + 40 cents for each $1 over $19,500

$35,001 and over

$10,001 + 49 cents for each $1 over $35,000

1987–88

Taxable income

Tax on this income

$1–$5,100

Nil

$5,101–$12,600

24 cents for each $1 over $5,100

$12,601–$19,500

$1,800 + 29 cents for each $1 over $12,600

$19,501–$35,000

$3,801 + 40 cents for each $1 over $19,500

$35,001 and over

$10,001 + 49 cents for each $1 over $35,000

1986–87

Taxable income

Tax on this income

$0–$4,889

Nil

$4,890–$12,499

24.42 cents for each $1 over $4,890

$12,500–$12,599

$1,858.36 + 26.50 cents for each $1 over $12,500

$12,600–$19,499

$1,884.86 + 29.42 cents for each $1 over $12,600

$19,500–$27,999

$3,914.84 + 44.25 cents for each $1 over $19,500

$28,000–$34,999

$7,676.09 + 46.83 cents for each $1 over $28,000

$35,000 and over

$10,954.19 + 57.08 cents for each $1 over $35,000

1985–86

Taxable income

Tax on this income

$0–$4,594

Nil

$4,595–$12,499

25 cents for each $1 over $4,595

$12,500–$19,499

$1,976.26 + 30 cents for each $1 over $12,500

$19,500–$27,999

$4,076.25 + 46 cents for each $1 over $19,500

$28,000–$34,999

$7,986.25 + 48 cents for each $1 over $28,000

$35,000 and over

$11,346.25 + 60 cents for each $1 over $35,000

1984–85

Taxable income

Tax on this income

$1–$4,594

Nil

$4,595–$12,499

26.67 cents for each $1 over $4,595

$12,500–$19,499

$2,108.26 + 30 cents for each $1 over $12,500

$19,500–$27,999

$4,208.26 + 46 cents for each $1 over $19,500

$28,000–$34,999

$8,118.26 + 47.33 cents for each $1 over $28,000

$35,000–$35,787

$11,431.36 + 55.33 cents for each $1 over $35,000

$35,788 and over

$11,867.36 + 60 cents for each $1 over $35,788

1983–84

Taxable income

Tax on this income

$1–$4,594

Nil

$4,595–$19,499

30 cents for each $1 over $4,595

$19,500–$35,787

$4,471.50 + 46 cents for each $1 over $19,500

$35,788 and over

$11,963.98 + 60 cents for each $1 over $35,788

Last Modified: Tuesday, 30 June 2009

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