Shane Roberts and Associates Pty Ltd

Business, Corporate & Taxation Specialists

Accountants & Tax Agents

Overview of Business Income Tax

What are the current tax rates for resident individuals, including sole traders?

The tax rates shown in the following table apply for income received by:

  • partners in partnerships
  • most beneficiaries of trusts,
  • sole traders, and
  • you as an employee of your trust or company.

Tax rates 2010/2011

The following table details the tax brackets of our progressive tax system for the financial year ending 30 June 2011.

Taxable income

Tax on this income

$0 – $6,000

Nil

$6,001 – $37,000

15c for each $1 over $6,000

$37,001 – $80,000

$4,650 plus 30c for each $1 over $37,000

$80,001 – $180,000

$17,550 plus 37c for each $1 over $80,000

$180,001 +

$54,550 plus 45c for each $1 over $180,000


Tax rates 2009/2010

The following table details the tax brackets of our progressive tax system for the financial year ending 30 June 2010.

Taxable income

Tax on this income

$0 – $6,000

Nil

$6,001 – $35,000

15c for each $1 over $6,000

$35,001 – $80,000

$4,350 plus 30c for each $1 over $35,000

$80,001 – $180,000

$17,850 plus 38c for each $1 over $80,000

$180,001 +

$55,850 plus 45c for each $1 over $180,000

The Medicare levy (1.5% of taxable income) may also be payable on top of the above rates.
 

Tax rates 2008/2009

The following table details the tax brackets of our progressive tax system for the financial year ending 30 June 2009.

Taxable income

Tax on this income

$0 – $6,000

Nil

$6,001 – $34,000

15c for each $1 over $6,000

$34,001 – $80,000

$4,200 plus 30c for each $1 over $34,000

$80,001 – $180,000

$18,000 plus 40c for each $1 over $80,000

$180,001 +

$58,000 plus 45c for each $1 over $180,000

The Medicare levy (1.5% of taxable income) may also be payable on top of the above rates.
 

Tax rates 2007/2008

The following table details the tax brackets of our progressive tax system for the financial year ending 30 June 2008.

Taxable income

Tax on this income

$0 – $6,000

Nil

$6,001 – $30,000

15c for each $1 over $6,000

$30,001 – $75,000

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

$75,001 – $150,000

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

$150,001 +

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

The Medicare levy (1.5% of taxable income) may also be payable on top of the above rates.
 

Tax rates 2006-07

The following table details the tax brackets of our progressive tax system for the financial year ending 30 June 2007.

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 plus 30c for each $1 over $25,000

$75,000 – $150,000

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

Over $150,000

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

The Medicare levy (1.5% of taxable income) may also be payable on top of the above rates.
 

Tax rates 2005-06

The following table details the tax brackets of our progressive tax system for the financial year ending 30 June 2006.

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 plus 30c for each $1 over $21,600

$63,001 – $95,000

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

Over $95,000

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


The Medicare levy (1.5% of taxable income) may also be payable on top of the above rates.

A SIMPLE FUTURE

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