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2021Tax Rates for Resident & Non-Resident Individuals
Resident Individual
The following rates apply to individuals who are residents of Australia for tax purposes for the entire income year.
Taxable Income1 $ |
Tax Payable1,3 |
0 – 18,200 | Nil |
18,201 – 45,000 | 19% of excess over $18,200 |
45,001 – 120,000 | $5,092 + 32.5% of excess over $45,000 |
120,001 – 180,000 | $29,467 + 37% of excess over $120,000 |
180,001+ | $51,667 + 45% of excess over $180,000 |
- The above rates do not include the Medicare levy of 2%.
The tax-free threshold may effectively be higher for taxpayers eligible for the Low-Income Tax Offset, the Seniors and Pensioners Tax Offset and/or certain other tax offsets
2021 Non-resident Individual
The following rates apply to individuals who are not residents of Australia for tax purposes for the entire income year:
Taxable Income $ |
Tax Payable1 |
0 – 120,000 | 32.5% of the entire amount |
120,001 – 180,000 | $39000 + 37% of excess over $1200,000 |
180,001+ | $61,200 + 45%2 of excess over $180,000 |
- Medicare Levy is not payable by non-residents.