Pay-roll tax exemption thresholds 2003-2009
The exemption threshold reduces progressively. It falls by $1 for every $4 of taxable wages over the threshold. Prior to 1 July 2008, the threshold reduced at a rate of $1 for every $3 of wages over the threshold.
The reduced threshold will apply if wages are within the range shown. Above the upper limit, wages are taxed in full (zero threshold).
| Fin. year | Exemption change in mid-year? | Period | Tax rate | Exemption threshold | Range for deduction | |||
|---|---|---|---|---|---|---|---|---|
| weekly | monthly | yearly | monthly | yearly | ||||
| 2008/09 | No | 1.7.08 to 30.6.09 | 4.75% | $19,230 | $83,333 | $1,000,000 | $83,333-$416,666 | $1,000,000-$5,000,000 |
| 2007/08 | No | 1.7.07 to 30.6.08 | 4.75% | $19,230 | $83,333 | $1,000,000 | $83,333-$333,333 | $1,000,000-$4,000,000 |
| 2006/07 | No | 1.7.06 to 30.6.07 | 4.75% | $19,230 | $83,333 | $1,000,000 | $83,333-$333,333 | $1,000,000-$4,000,000 |
| 2005/06 | No | 1.7.05 to 30.6.06 | 4.75% | $16.346 | $70,833 | $850,000 | $70,833-$283,333 | $850,000-$3,400,000 |
| 2004/05 | No | 1.7.04 to 30.6.05 | 4.75% | $16.346 | $70,833 | $850,000 | $70,833-$283,333 | $850,000-$3,400,000 |
| 2003/04 | No | 1.7.03 to 30.6.04 | 4.75% | $16.346 | $70,833 | $850,000 | $70,833-$283,333 | $850,000-$3,400,000 |
