{"country":"australia","countryName":"Australia","year":"2026-27","yearLabel":"2026–27","isCurrent":true,"region":null,"currency":"AUD","effectiveFrom":"2026-07-01","effectiveTo":"2027-06-30","status":"verified","underReview":[],"dataVerified":true,"sections":[{"id":"resident-rates","title":"Resident income tax rates","group":"income-tax","kind":"bands","rows":[{"from":0,"to":18200,"rate":0},{"from":18200,"to":45000,"rate":0.15},{"from":45000,"to":135000,"rate":0.3},{"from":135000,"to":190000,"rate":0.37},{"from":190000,"to":null,"rate":0.45}],"source":{"title":"Income Tax Rates Act 1986 (compilation of 1 July 2026), s 3 (tax-free threshold) and Schedule 7 Part I clause 1, table for the 2026-27 year of income","url":"https://www.legislation.gov.au/C2004A03348/latest/text","retrievedAt":"2026-10-16"},"verified":true,"basis":"Taxable income, per year","note":"Includes the tax-free threshold of $18,200. The Medicare levy is charged on top."},{"id":"foreign-resident-rates","title":"Foreign resident income tax rates","group":"income-tax","kind":"bands","rows":[{"from":0,"to":135000,"rate":0.3},{"from":135000,"to":190000,"rate":0.37},{"from":190000,"to":null,"rate":0.45}],"source":{"title":"Income Tax Rates Act 1986 (compilation of 1 July 2026), Schedule 7 Part II clause 1 (non-resident taxpayers, 2024-25 year of income or later)","url":"https://www.legislation.gov.au/C2004A03348/latest/text","retrievedAt":"2026-10-16"},"verified":true,"basis":"Taxable income, per year"},{"id":"working-holiday-maker-rates","title":"Working holiday maker income tax rates","group":"income-tax","kind":"bands","rows":[{"from":0,"to":45000,"rate":0.15},{"from":45000,"to":135000,"rate":0.3},{"from":135000,"to":190000,"rate":0.37},{"from":190000,"to":null,"rate":0.45}],"source":{"title":"Income Tax Rates Act 1986 (compilation of 1 July 2026), Schedule 7 Part III (working holiday makers, 2024-25 year of income or later)","url":"https://www.legislation.gov.au/C2004A03348/latest/text","retrievedAt":"2026-10-16"},"verified":true,"basis":"Taxable income, per year"},{"id":"lito","title":"Low income tax offset","group":"income-tax","kind":"values","rows":[{"label":"Maximum offset","value":700,"unit":"money"},{"label":"Offset starts to reduce above","value":37500,"unit":"money"},{"label":"First reduction rate","value":0.05,"unit":"rate"},{"label":"Second reduction starts above","value":45000,"unit":"money"},{"label":"Second reduction rate","value":0.015,"unit":"rate"},{"label":"No offset above","value":66667,"unit":"money"}],"source":{"title":"Income Tax Assessment Act 1997 (compilation of 27 August 2026), sections 61-110 and 61-115 (Low Income tax offset)","url":"https://www.legislation.gov.au/C2004A05138/latest/text","retrievedAt":"2026-10-16"},"verified":true},{"id":"medicare-levy","title":"Medicare levy","group":"income-tax","kind":"values","rows":[{"label":"Medicare levy rate","value":0.02,"unit":"rate"},{"label":"Low-income threshold: singles","value":28011,"unit":"money"},{"label":"Full levy from: singles","value":35013,"unit":"money"},{"label":"Shade-in rate between the two","value":0.1,"unit":"rate"},{"label":"Low-income threshold: seniors and pensioners","value":44268,"unit":"money"},{"label":"Low-income threshold: families","value":47238,"unit":"money"},{"label":"Family threshold increase per dependent child","value":4338,"unit":"money"}],"source":{"title":"Medicare Levy Act 1986 (compilation of 1 July 2026), sections 3 (threshold amount, phase-in limit), 6 (rate), 7 (small incomes) and 8 (spouse or dependants)","url":"https://www.legislation.gov.au/C2004A03351/latest/text","retrievedAt":"2026-10-16"},"verified":true},{"id":"medicare-levy-surcharge","title":"Medicare levy surcharge (no private hospital cover)","group":"income-tax","kind":"values","rows":[{"label":"Tier 1 starts above: singles","value":105000,"unit":"money"},{"label":"Tier 2 starts above: singles","value":123000,"unit":"money"},{"label":"Tier 3 starts above: singles","value":164000,"unit":"money"},{"label":"Tier 1 rate","value":0.01,"unit":"rate"},{"label":"Tier 2 rate","value":0.0125,"unit":"rate"},{"label":"Tier 3 rate","value":0.015,"unit":"rate"}],"source":{"title":"Private Health Insurance Act 2007 (compilation of 19 September 2026), sections 22-30 to 22-45 (tiers, thresholds, indexation); 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less)","tax_year":"2026-27","effective_from":"2026-07-01","effective_to":"2027-06-30","source_title":"KPMG for WorkCover Tasmania Board / WorkSafe Tasmania - Suggested Industry Premium Rates for 2026/27 (4 May 2026)","source_url":"https://worksafe.tas.gov.au/__data/assets/pdf_file/0006/808566/TAS-WC-Suggested-Premium-Rates-2026-27-FINAL.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Tasmania","from":null,"to":null,"rate":0.0218,"value":null,"unit":"rate"},{"section_id":"workers-comp","section":"Workers' compensation: average premium rates","group":"employer","basis":"Share of wages, 2026-27","note":"Recommended average rate (a benchmark; insurers may charge more or less)","tax_year":"2026-27","effective_from":"2026-07-01","effective_to":"2027-06-30","source_title":"ACT Government - ACT Workers' Compensation Suggested Reasonable Premium Rates 2026/27 (extract from Finity Consulting 'ACT Workers' Compensation Review of Scheme Performance to 30 June 2025', prepared for the 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