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What is Income Tax?

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Income Tax is a tax imposed on and deductible from income in Australia. Income Tax is collected by the government and deducted from your salary.

How is Income Tax Calculated?

Income Tax is a multi tier tax, this means there are a number of different tax levels or 'Tax Thresholds'.  The amount of Income Tax you have to pay is calculated on your Gross Pay.

Various Salary elements are then deducted from your Gross Pay to provide your Taxable Income.

Income Tax is then applied and calculated against your Taxable Income. An example of the Income Tax multi tier tax is shown below for an individual with annual Gross Pay of $150,000.00.

Who has to pay Tax?

Individuals and corporations have to pay tax once earnings / profits exceed a specific tax threshold.

What are Income Tax Rates?

Income Tax Rates are a series of percentage rates at which Income Tax is applied dependent on the amount your earn. Income Tax Rates and Earning Thresholds typically change annually.

What is Income Tax for?

Income Tax pays for Public Services like:

  • Defense and international security assistance
  • Social Security
  • Medicare
  • Safety net programs
  • Interest on the national debt
  • Pensions
  • Transportation
  • Education
  • Science and medical research

You can calculate how Income Tax can affect your tax payments and salary calculation here, simply select the advanced tax calculator and enter your Income Tax details

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Further Information and Guides for Tax in Australia