{
  "$comment": "Australia 2025-26 income year (previous year). Annual liability of a full-year employee, not PAYG withholding. ato.gov.au blocks automated fetching (HTTP 403); ATO pages were read from Internet Archive captures of the cited ato.gov.au URL (capture timestamp in each note). Legislation read directly from legislation.gov.au.",
  "country": "au",
  "jurisdiction": "au",
  "taxYear": "2025-26",
  "period": {
    "start": "2025-07-01",
    "end": "2026-06-30",
    "tz": "Australia/Sydney"
  },
  "status": "provisional",
  "engine": "au-payroll@1",
  "currency": "AUD",
  "revision": 1,
  "params": {
    "taxableIncomeRounding": {
      "unit": "1",
      "mode": "down"
    },
    "incomeTax": {
      "resident": [
        {
          "upTo": "18200",
          "rate": "0"
        },
        {
          "upTo": "45000",
          "rate": "0.16"
        },
        {
          "upTo": "135000",
          "rate": "0.30"
        },
        {
          "upTo": "190000",
          "rate": "0.37"
        },
        {
          "upTo": null,
          "rate": "0.45"
        }
      ],
      "foreignResident": [
        {
          "upTo": "135000",
          "rate": "0.30"
        },
        {
          "upTo": "190000",
          "rate": "0.37"
        },
        {
          "upTo": null,
          "rate": "0.45"
        }
      ],
      "workingHolidayMaker": [
        {
          "upTo": "45000",
          "rate": "0.15"
        },
        {
          "upTo": "135000",
          "rate": "0.30"
        },
        {
          "upTo": "190000",
          "rate": "0.37"
        },
        {
          "upTo": null,
          "rate": "0.45"
        }
      ]
    },
    "lito": {
      "eligible": [
        "resident"
      ],
      "maximum": "700",
      "withdrawal": [
        {
          "upTo": "37500",
          "rate": "0"
        },
        {
          "upTo": "45000",
          "rate": "0.05"
        },
        {
          "upTo": null,
          "rate": "0.015"
        }
      ]
    },
    "medicareLevy": {
      "eligible": [
        "resident"
      ],
      "rate": "0.02",
      "lowIncome": {
        "threshold": "28011",
        "phaseInLimit": "35013",
        "shadeInRate": "0.10"
      },
      "family": {
        "threshold": "47238",
        "perChild": "4338",
        "reductionRate": "0.08"
      }
    },
    "medicareLevySurcharge": {
      "eligible": [
        "resident"
      ],
      "single": [
        {
          "over": "101000",
          "rate": "0.01"
        },
        {
          "over": "118000",
          "rate": "0.0125"
        },
        {
          "over": "158000",
          "rate": "0.015"
        }
      ],
      "family": [
        {
          "over": "202000",
          "rate": "0.01"
        },
        {
          "over": "236000",
          "rate": "0.0125"
        },
        {
          "over": "316000",
          "rate": "0.015"
        }
      ],
      "familyIncreasePerChildAfterFirst": "1500",
      "marriedPersonMinIncome": "28011"
    },
    "studyLoan": {
      "system": "marginal",
      "table": [
        {
          "over": "67000",
          "base": "0",
          "rate": "0.15"
        },
        {
          "over": "125000",
          "base": "8700",
          "rate": "0.17"
        }
      ],
      "wholeIncome": {
        "over": "179285",
        "rate": "0.10"
      }
    },
    "superannuation": {
      "guaranteeRate": "0.12",
      "maxContributionBase": {
        "amount": "62500",
        "per": "quarter",
        "periodsPerYear": 4
      },
      "concessionalCap": "30000",
      "salarySacrificeCountsForSg": true
    }
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [
    {
      "id": "mls-tiers",
      "field": "/params/medicareLevySurcharge",
      "description": "Medicare levy surcharge (only without private hospital cover) applies at 1%, 1.25% or 1.5% of the WHOLE taxable income (plus reportable fringe benefits) once income for MLS purposes exceeds a tier threshold, so take-home pay can fall by up to ~$1,500 when income crosses $101,000 (singles) or a family threshold."
    },
    {
      "id": "study-loan-top",
      "at": "179285",
      "field": "/params/studyLoan/wholeIncome",
      "description": "Above $179,285 repayment income the study loan repayment switches from the marginal table to 10% of total repayment income; the repayment jumps by about $0.15 for the next $1, so the marginal rate spikes at that point, but take-home pay still rises."
    }
  ],
  "notModelled": [
    "PAYG withholding from each pay (ATO Schedule 1 tax tables); this tool shows the annual liability and the difference is settled when you lodge your tax return",
    "Part-year residency (pro-rated tax-free threshold) and changes of residency during the year",
    "Medicare levy exemptions (full or half), the Seniors and pensioners tax offset (SAPTO) and its higher Medicare thresholds",
    "Private health insurance rebate and Lifetime Health Cover loading",
    "Medicare levy surcharge for part of a year, or when only a dependant lacks cover; spouse income other than taxable income for MLS purposes",
    "Deductions, other income (interest, dividends, capital gains, rental), net investment losses, exempt foreign employment income",
    "Excess concessional contributions (included in assessable income with a 15% offset) and Division 293 tax",
    "Working holiday makers who are Australian residents with income that is not working holiday taxable income; Medicare levy for resident working holiday makers",
    "Study loan overseas debtor obligations and voluntary repayments",
    "Superannuation contributions tax (15%) inside the fund",
    "Other tax offsets (zone, invalid carer, beneficiary, foreign income) and the private health insurance offset"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://www.ato.gov.au/tax-rates-and-codes/tax-rates-australian-residents",
      "title": "ATO: Tax rates – Australian resident (last updated 13 Aug 2026): 'Resident tax rates 2025–26' income year 1 July 2025 – 30 June 2026",
      "retrieved": "2026-10-07",
      "note": "Read from Internet Archive capture 20261005152753. Time zone Australia/Sydney is an engine choice for the current-year rule."
    },
    {
      "field": "params.taxableIncomeRounding",
      "url": "https://www.legislation.gov.au/C2004A03348/latest/text",
      "title": "Income Tax Rates Act 1986 (compilation C2026C00300, 1 Jul 2026), Sch 7 Pt I cl 2: 'C is the number of whole dollars in the taxable income'",
      "retrieved": "2026-10-07",
      "note": "Whole-dollar taxable income (cents dropped) follows the ATO return convention; treated as provisional."
    },
    {
      "field": "params.incomeTax.resident",
      "url": "https://www.ato.gov.au/tax-rates-and-codes/tax-rates-australian-residents",
      "title": "ATO: Resident tax rates 2025–26: 0–$18,200 nil; $18,201–$45,000 16c; $45,001–$135,000 $4,288 + 30c; $135,001–$190,000 $31,288 + 37c; $190,001+ $51,638 + 45c",
      "retrieved": "2026-10-07",
      "note": "Internet Archive capture 20261005152753 (page last updated 13 August 2026)."
    },
    {
      "field": "params.incomeTax.resident",
      "url": "https://www.legislation.gov.au/C2004A03348/latest/text",
      "title": "Income Tax Rates Act 1986 Sch 7 Pt I cl 1 table 'Tax rates for resident taxpayers for the 2024-25 or 2025-26 year of income' (16/30/37/45%) and s3 tax-free threshold $18,200; compilation C2026C00300, 1 Jul 2026",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.foreignResident",
      "url": "https://www.ato.gov.au/tax-rates-and-codes/tax-rates-foreign-residents",
      "title": "ATO: Foreign resident tax rates 2025–26: 0–$135,000 30c; $135,001–$190,000 $40,500 + 37c; $190,001+ $60,850 + 45c (last updated 1 Jun 2026)",
      "retrieved": "2026-10-07",
      "note": "Internet Archive capture 20260926073606."
    },
    {
      "field": "params.incomeTax.workingHolidayMaker",
      "url": "https://www.ato.gov.au/tax-rates-and-codes/tax-rates-working-holiday-makers",
      "title": "ATO: Working holiday maker tax rates 2025–26: 0–$45,000 15c; $45,001–$135,000 $6,750 + 30c; $135,001–$190,000 $33,750 + 37c; $190,001+ $54,100 + 45c (last updated 1 Jun 2026)",
      "retrieved": "2026-10-07",
      "note": "Internet Archive capture 20260603052801."
    },
    {
      "field": "params.lito",
      "url": "https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/tax-offsets/low-income-tax-offset",
      "title": "ATO: Low income tax offset (QC 105020, last updated 8 Jun 2026): Australian residents; $700 up to $37,500; $700 − 5c per $1 over $37,500 to $45,000; $325 − 1.5c per $1 over $45,000 to $66,667; non-refundable",
      "retrieved": "2026-10-07",
      "note": "Internet Archive capture 20260923193816."
    },
    {
      "field": "params.medicareLevy",
      "url": "https://www.legislation.gov.au/C2004A03351/latest/text",
      "title": "Medicare Levy Act 1986 (compilation C2026C00295, 1 Jul 2026, incl. Act No. 58 of 2026): s6 rate 2%; s3 threshold amount $28,011, phase-in limit $35,013; s7(2) levy ≤ 10% of excess; s8(1) nil if family income ≤ family income threshold ($47,238 + $4,338 per child); s8(2) reduction = 2% × FIT − 0.08 × (FI − FIT); s8(3) your share = reduction × your TI ÷ FI when the spouse would also be liable; s8(4) the part of the spouse's share exceeding the spouse's levy reduces your levy",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.medicareLevy.lowIncome",
      "url": "https://www.ato.gov.au/individuals-and-families/medicare-and-private-health-insurance/medicare-levy/medicare-levy-reduction/medicare-levy-reduction-for-low-income-earners",
      "title": "ATO: Medicare levy reduction for low-income earners (QC 27031, last updated 30 Jun 2026): 2025–26 singles $28,011 / $35,013; example Angie $29,000 → $98.90",
      "retrieved": "2026-10-07",
      "note": "Internet Archive capture 20260901095258."
    },
    {
      "field": "params.medicareLevy.family",
      "url": "https://www.ato.gov.au/individuals-and-families/medicare-and-private-health-insurance/medicare-levy/medicare-levy-reduction/medicare-levy-reduction-family-income",
      "title": "ATO: Medicare levy reduction – family taxable income (QC 27032, last updated 30 Jun 2026): 2025–26 lower family threshold $47,238 + $4,338 per dependent child",
      "retrieved": "2026-10-07",
      "note": "Internet Archive capture 20260915225454."
    },
    {
      "field": "params.medicareLevy.eligible",
      "url": "https://www.ato.gov.au/tax-rates-and-codes/tax-rates-foreign-residents",
      "title": "ATO: 'Foreign residents are not required to pay the Medicare levy.' Working holiday makers are treated as foreign residents for Medicare (engine assumption, provisional)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.medicareLevySurcharge",
      "url": "https://www.ato.gov.au/individuals-and-families/medicare-and-private-health-insurance/medicare-levy-surcharge/medicare-levy-surcharge-income-thresholds-and-rates",
      "title": "ATO: MLS income, thresholds and rates (last updated 22 Jun 2026): 2025–26 singles $101,000 / $118,000 / $158,000, families $202,000 / $236,000 / $316,000, rates 1% / 1.25% / 1.5%; family threshold +$1,500 per MLS dependent child after the first; income for MLS includes reportable fringe benefits and reportable super contributions",
      "retrieved": "2026-10-07",
      "note": "Internet Archive capture 20261005152758."
    },
    {
      "field": "params.medicareLevySurcharge.marriedPersonMinIncome",
      "url": "https://www.legislation.gov.au/C2004A03351/latest/text",
      "title": "Medicare Levy Act 1986 s8D(3)(c): married person's own income for surcharge purposes must exceed $28,011",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.medicareLevySurcharge.eligible",
      "url": "https://www.ato.gov.au/tax-rates-and-codes/tax-rates-foreign-residents",
      "title": "ATO: foreign residents not required to pay the Medicare levy; MLS is an increase of the levy (Medicare Levy Act s8B–8D), so not applied to foreign residents or working holiday makers (engine assumption, provisional)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.studyLoan",
      "url": "https://www.ato.gov.au/tax-rates-and-codes/study-and-training-support-loans-rates-and-repayment-thresholds",
      "title": "ATO: Study and training loan repayment thresholds and rates (last updated 30 Jun 2026), Table 2 2025–26: nil to $67,000; 15c per $1 over $67,000 to $125,000; $8,700 + 17c per $1 over $125,000 to $179,285; $179,286+ 10% of total repayment income. Marginal system from 2025–26",
      "retrieved": "2026-10-07",
      "note": "Internet Archive capture 20260919025336."
    },
    {
      "field": "params.studyLoan",
      "url": "https://www.ato.gov.au/individuals-and-families/study-and-training-support-loans/study-and-training-loans-what-s-new",
      "title": "ATO: Study and training loans – what's new (QC 59241, last updated 30 Jun 2026): from 1 July 2025 marginal repayment system; example Grace $80,000 → $1,950",
      "retrieved": "2026-10-07",
      "note": "Internet Archive capture 20260909052435."
    },
    {
      "field": "params.superannuation.guaranteeRate",
      "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee",
      "title": "ATO: Super guarantee (QC 18123, last updated 17 Apr 2026), Table 21: 1 July 2025 – 30 June 2026 12.00%",
      "retrieved": "2026-10-07",
      "note": "Internet Archive capture 20260924012043."
    },
    {
      "field": "params.superannuation.maxContributionBase",
      "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee",
      "title": "ATO: Table 24 maximum contribution base 2025–26 $62,500 per quarter (max SG $7,500 per quarter)",
      "retrieved": "2026-10-07",
      "note": "Annual cap = 4 × quarterly base assumes earnings spread evenly across quarters (provisional)."
    },
    {
      "field": "params.superannuation.concessionalCap",
      "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/contributions-caps",
      "title": "ATO: Contributions caps (last updated 11 Sep 2026): general concessional contributions cap 2025–26 $30,000",
      "retrieved": "2026-10-07",
      "note": "Internet Archive capture 20260917050007."
    },
    {
      "field": "params.superannuation.salarySacrificeCountsForSg",
      "url": "https://www.ato.gov.au/businesses-and-organisations/super-for-employers/payday-super/paying-super-on-payday/what-payments-are-qualifying-earnings",
      "title": "ATO: What payments are qualifying earnings (last updated 2 Sep 2026): salary sacrificed amounts that would otherwise be qualifying earnings are included; 'effectively the same as the rule that applied prior to Payday Super' (OTE)",
      "retrieved": "2026-10-07",
      "note": "Internet Archive capture 20260927222754."
    },
    {
      "field": "rounding",
      "url": "https://www.ato.gov.au/tax-rates-and-codes/study-and-training-support-loans-rates-and-repayment-thresholds",
      "title": "ATO worked examples state liabilities in dollars and cents (e.g. repayment $1,248.99; Medicare levy $98.90); per-line rounding to the cent is an engine convention (provisional)",
      "retrieved": "2026-10-07"
    }
  ]
}