ATO Tax Rates 2020-2021 Year (Non-Residents)

The 2020-21 tax year rates for non-residents were included in changes from the 2018 Budget tax rate adjustments taking effect in the years from 1 July 2018 through to 1 July 2024. The legislation is here.

The tax scale change in the following table applies for 4 tax years 2018-19, 2019-20, 2020-21 and 2021-22.

The 2020-21 financial year runs from 1 July 2020 to 30 June 2021.

The amended tax tables set out below reflect all known rate changes. However please note that rates shown for future years are the currently legislated rates, and are therefore subject to change at any time according to changes in government policy.

Non-residents Tax Scale 2020-21
Taxable incomeTax on this income
$0 – $90,00032.5c for each $1
$90,001 – $180,000$29,250 + 37c for each $1 over $90,000
$180,001 and over$62,550 + 45c for each $1 over $180,000

Non-residents do not pay the Medicare Levy.

Foreign residents’ capital gains tax 

The 2017 budget measure to deny access to foreign and temporary tax residents to the CGT main residence exemption from 7:30PM (AEST) on 9 May 2017 excludes properties held prior to this date until 30 June 2020.

 

.

This page was last modified 2020-04-14