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A Quick Reference For Australian Tax Rates And Related Information

A Quick Reference For Australian Tax Rates And Related Information

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Medicare Levy Historical Rates

The medicare levy was introduced in 1983-84 at an annual rate of 1%. The levy for that part tax year was 0.416% of taxable income, subject to a phase-in calculation on lower incomes, and a ceiling amount of $291.20.

The levy applies on the whole of taxable income (or adjusted income for the purposes of the Medicare Levy Surcharge), subject to low income exemptions and a phase-in.

There are certain exemptions, most notably for taxpayers not entitled to Medicare benefits or who are otherwise covered for medical expenses (e.g. ADF members).

See also: Historical income tax rates

The current Medicare Levy is 2%. A proposed rate increase to 2.5% from 2019-20 in order to fund NDIS was abandoned.

The Medicare Levy Surcharge was first introduced with effect from the 1997-98 financial year. It applies on higher incomes where insufficient hospital insurance cover is maintained. It is calculated as a percentage of adjusted income, if above the income threshold.

Tax YearLevy %Surcharge %
2020-212%4 income tiers: 0%, 1%, 1.25%, 1.5%
2019-202%4 income tiers: 0%, 1%, 1.25%, 1.5%
2018-192%4 income tiers: 0%, 1%, 1.25%, 1.5%
2017-182%4 income tiers: 0%, 1%, 1.25%, 1.5%
2016-172%4 income tiers: 0%, 1%, 1.25%, 1.5%
2015-162%4 income tiers: 0%, 1%, 1.25%, 1.5%
2014-15 (increase 0.5% to fund NDIS)2%4 income tiers: 0%, 1%, 1.25%, 1.5%
2013-141.5%4 income tiers: 0%, 1%, 1.25%, 1.5%
2012-131.5%4 income tiers: 0%, 1%, 1.25%, 1.5%
2011-121.5%1%
2010-111.5%1%
2009-101.5%1%
2008-091.5%1%
2007-081.5%1%
2006-071.5%1%
2005-061.5%1%
2004-051.5%1%
2003-041.5%1%
2002-031.5%1%
2001-021.5%1%
2000-011.5%1%
1999-20001.5%1%
1998-991.5%1%
1997-981.5%1%
1996-97 (includes gun buy-back surcharge 0.2%)1.7% 
1995-96 increase to offset declining receipts1.5% 
1993-941.4% 
1992-931.25% 
1991-921.25% 
1990-911.25% 
1989-901.25% 
1988-891.25% 
1987-881.25% 
1986-87 Dec 19861.25% 
1985-861% 
1984-851% 
1983-84 (from 1 Feb 1984)0.416%

Medicare Levy Low Income Thresholds 2016-17

Eligible for SAPTOLower thresholdUpper limit
Single$34,244$42,805
Family$47,670$59,587
Family income lower limit is increased by $3,356 for each additional child
All OtherLower thresholdUpper limit
Single$21,655$27,068
Family$36,541$45,676
Family income lower limit is increased by $3,356 for each additional child

Medicare Levy Low Income Thresholds 2015-16

Eligible for SAPTOLower thresholdUpper limit
Single$33,738$42,172
Family$ 46,966$58,707
Family income lower limit is increased by $3,306 for each additional child
All OtherLower thresholdUpper limit
Single$21,335$26,668
Family$36,001$45,001
Family income lower limit is increased by $3,306 for each additional child

Medicare Levy Low Income Thresholds 2014-15

Eligible for SAPTOLower thresholdUpper limit
Single$33,044$41,305
Family$46,000$57,500
Family income lower limit is increased by $3,238 for each additional child
All OtherLower thresholdUpper limit
Single$20,896$26,120
Family$35,261$44,076
Family income lower limit is increased by $3,238 for each additional child

Medicare Levy Low Income Thresholds 2013-14

Eligible for SAPTOLower thresholdUpper limit
Single$32,279$37,975
Family$46,000$54,117
Family income lower limit is increased by $3,156 for each additional child
All OtherLower thresholdUpper limit
Single$20,542$24,167
Family$33,693$39,638
Family income lower limit is increased by $3,094 for each additional child

Medicare Levy Low Income Thresholds 2011-12

Eligible for SATOLower thresholdUpper limit
Single$30,685$36,100
Family$44,500$52,352
Family income lower limit is increased by $3,007 for each additional child
Eligible for Pensioner OffsetLower thresholdUpper limit
Single$30,451$35,824
Family$44,500$52,352
Family income lower limit is increased by $3,007 for each additional child
All OtherLower thresholdUpper limit
Single$19,404$22,828
Family$32,743$38,521
Family income lower limit is increased by $3,007 for each additional child

Medicare Levy Low Income Thresholds 2010-11

Eligible for SATOLower thresholdUpper limit
Single$30,685$36,100
Family$44,500$52,352
Family income lower limit is increased by $2,919 for each additional child
Eligible for Pensioner OffsetLower thresholdUpper limit
Single$30,439$35,810
Family$44,500$52,352
Family income lower limit is increased by $2,919 for each additional child
All OtherLower thresholdUpper limit
Single$18,839$22,163
Family$31,789$37,398
Family income lower limit is increased by $2,919 for each additional child

Medicare Levy Low Income Thresholds 2009-10

Eligible for SATOLower thresholdUpper limit
Single$29,867$35,137
Family$43,500$51,176
Family income lower limit is increased by $2,865 for each additional child
Eligible for Pensioner OffsetLower thresholdUpper limit
Single$27,697$32,584
Family$43,500$51,176
Family income lower limit is increased by $2,865 for each additional child
All OtherLower thresholdUpper limit
Single$18,488$21,750
Family$31,196$36,701
Family income lower limit is increased by $2,865 for each additional child

Medicare Levy Low Income Thresholds 2008-09

Eligible for SATOLower thresholdUpper limit
Single$ 29,867$35,137
Family$42,000$49,412
Family income lower limit is increased by $2,757 for each additional child
Eligible for Pensioner OffsetLower thresholdUpper limit
Single$27,697$32,584
Family$42,000$49,412
Family income lower limit is increased by $2,757 for each additional child
All OtherLower thresholdUpper limit
Single$18,488$21,750
Family$30,025$35,323
Family income lower limit is increased by $2,757 for each additional child

Medicare Levy Low Income Thresholds 2007-08

Eligible for SATOLower thresholdUpper limit
Single$25,867$30,431
Family$37,950$44,647
Family income lower limit is increased by $2,682 for each additional child
Eligible for Pensioner OffsetLower thresholdUpper limit
Single$22,922$26,967
Family$37,950$44,647
Family income lower limit is increased by $2,682 for each additional child
All OtherLower thresholdUpper limit
Single$17,309$20,363
Family$29,207$34,361
Family income lower limit is increased by $2,682 for each additional child

Medicare Levy Low Income Thresholds 2006-07

Eligible for SATOLower thresholdUpper limit
Single$24,867$29,255
Family$33,500$39,411
Family income lower limit is increased by $2,594 for each additional child
Eligible for Pensioner OffsetLower thresholdUpper limit
Single$21,637$25,455
Family$33,500$39,411
Family income lower limit is increased by $2,594 for each additional child
All OtherLower thresholdUpper limit
Single$16,740$19,694
Family$ 28,247$33,231
Family income lower limit is increased by $2,594 for each additional child

Medicare Levy Low Income Thresholds 2002-03

Individual IncomeLower thresholdUpper limit
Individual$15,062$16,283
Pensioner under age pension age$17,164$18,555
Family Income *Lower thresholdUpper limit
Married taxpayer with children and/or students$25,417$27,477
*Family income lower limit is increased by $2,334 for each additional child, upper limit by $2,523. No levy payable on incomes below the lower threshold. Levy on incomes over the lower threshold and below the upper limit is limited to 20% of the excess over the lower threshold amount.

Medicare Levy Surcharge Income Tiers and Rates

From 2012-13 to 2020-21

Base Tier (0%)SingleFamily
From 2014/15 to 2020/21$90,000 or less$180,000 or less
2013/14$88,000 or less$176,000 or less
2012/13$84,000 or less$168,000 or less
For each additional child add $1,500
Tier (1%)SingleFamily
From 2014/15 to 2020/21$90,001 – $105,000$180,001 – $210,000
2013/14$88,001 – $105,000$176,001 – $204,000
2012/13$84,001 – $97,000$168,001 – $194,000
For each additional child add $1,500
Tier 2 (1.25%)SingleFamily
From 2014/15 to 2020/21$105,001 – 140,000$210,001 – $280,000
2013/14$102,001 – $136,000$204,001 – 272,000
2012/13$97,001 – $130,000$194,001 – $260,000
For each additional child add $1,500
Tier 3 (1.5%)SingleFamily
From 2014/15 to 2020/21over $140,000over $280,000
2013/14over $136,000over $272,000
2012/13over $130,000over $260.000
For each additional child add $1,500

Medicare Levy Surcharge Income Thresholds (Rate: 1%)

From 1996-97 to 2011-12

Medicare Levy Surcharge Income Thresholds
(Rate: 1%) 1996-97 to 2007-08
Dependent studentsSingleFamily
0$50,000$100,000
1$100,000$100,000
2$101,500$101,500
3$103,000$103,000
4$104,500$104,500
5$106,000$106,000
For each additional child add $1,500
Medicare Levy Surcharge Income Thresholds
(Rate: 1%) 2008-09
Dependent studentsSingleFamily
0$70,000$140,000
1$140,000$140,000
2$141,500$141,500
3$143,000$143,000
4$144,500$144,500
5$146,000$146,000
For each additional child add $1,500
Medicare Levy Surcharge Income Thresholds
(Rate: 1%) 2009-10
Dependent studentsSingleFamily
0$73,000$146,000
1$146,000$146,000
2$147,500$147,500
3$149,000$149,000
4$150,500$150,500
5$152,000$152,000
For each additional child add $1,500
Medicare Levy Surcharge Income Thresholds
(Rate: 1%) 2010-11
Dependent studentsSingleFamily
0$77,000$154,000
1$154,000$154,000
2$155,500$155,500
3$157,000$157,000
4$158,500$158,500
5$160,000$160,000
For each additional child add $1,500
Medicare Levy Surcharge Income Thresholds
(Rate: 1%) 2011-12
Dependent studentsSingleFamily
0$80,000$160,000
1$160,000$160,000
2$161,500$161,500
3$163,000$163,000
4$164,500$164,500
5$166,000$166,000
For each additional child add $1,500

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This page was last modified 2020-04-02