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Rg146 pocket guide 1 FINANCIAL ADVISER POCKET GUIDE - CONTENTS TAXATION Tax Rates Other Tax Rates Tax Offsets SUperannuation Contributions Taxation of Superannuation Superannuation Income Streams Employment Termination Payments SOCIAL SECURITY Age Pension

FINANCIAL ADVISER POCKET GUIDE - CONTENTS TAXATION Tax Rates Other Tax Rates Tax Offsets SUperannuation Contributions Taxation of Superannuation Superannuation Income Streams Employment Termination Payments SOCIAL SECURITY Age Pension Life Tables Australia ?? Online Resources Online Resources TAXATION Tax Rates Resident personal tax rateS Taxable Income ?? ?? ?? ?? over Marginal Rate Nil Tax Payable Nil c for each over plus c for each over plus c for each over plus c for each over Note The rates above exclude Medicare levy of on taxable income for residents Medicare levy No levy Reduced levy Full All other taxpayers other than those eligible for SAPTO Single ?? ?? over Couple ?? ?? over Add to the ? lower threshold ? and to the ? upper threshold for each dependent child or student Eligible for SAPTO Single ?? ?? over Couple ?? ?? over Note Reduced Medicare levy is c shade in rate for every dollar over the ? lower threshold The full is applicable where taxable income is over the ? upper threshold ? for the reduced Medicare levy From July the Medicare Levy will increase to of taxable income Mentor Education www mentor edu au TAXATION Medicare levy surcharge Single Family Surcharge Tier ?? ?? Tier ?? ?? Tier over over Note The threshold includes taxable income reportable fringe benefits reportable super contributions and total net investment loss and is increased by per child after the first Single parents and couples including de facto couples are subject to family tiers Medicare levy surcharge only applies if not covered by private health insurance Non-resident personal tax rates Taxable Income ?? Marginal Rate Tax Payable c for each ?? plus c for each over over plus c for each over Note Medicare levy do not apply to non-residents Tax rate for Minors ?? unearned income Income Marginal rate ?? Nil ?? of each over over of the entire income Note ? Earned income ? is taxed at adult marginal rates LITO is no longer available for ? unearned income ? of minors There is no substitute for Quality Training OTHER TAX RATES Tax rate Company Superannuation fund Complying Non-complying Insurance and Friendly Society Bonds Fringe benefit tax rate FBT year end March Fringe benefit provided Gross-up rate After which have been eligible to an input tax credit under GST regime Does not attract an input tax credit FBT rate is and calculated on the tax-inclusive value of the fringe benefit provided in the year Mentor Education www mentor edu au TAXATION Capital gains tax The assessable capital gain is included in the individual ? s taxable income and is taxed at marginal tax rate Asset bought before September Capital gains tax exempt Asset bought between September and September For assets held for more than months taxpayers can choose to either Pay capital gains tax on of the difference between the original cost base and the disposal price OR Pay capital gains tax on the difference between the indexed cost base and