Tax Rates

Overview

The Australian Government has legislated Income Tax Rates and PAYG Tax which are regularly reviewed and updated as part of the Annual Budget submission. What this means, is when an individual’s income exceeds a set threshold, specific income tax rates apply. Catch-e updates Income Tax Rates and PAYG Tax in accordance with the passed legislation, so they will be used in quote calculations from the set date.

Income Tax Rates

Income Tax Rates are stored in the Global Controls table as 'income_tax_rates'.

The income tax rates are as follows; For more information on the most recent changes from 01/07/2018, please go to https://www.ato.gov.au/rates/individual-income-tax-rates.

📅 Effective from 1 July 2026

Taxable Income	Tax on this income
$0 – $18,200	Nil
$18,201 – $45,000	16c for each $1 over $18,200
$45,001 – $135,000	$4,288 plus 30c for each $1 over $45,000
$135,001 – $190,000	$31,288 plus 37c for each $1 over $135,000
Over $190,000	$51,638 plus 45c for each $1 over $190,000

📅 Effective from 13 October 2021

Taxable Income	Tax on this income
$0 – $18,200	Nil
$18,201 – $45,000	19c for each $1 over $18,200
$45,001 – $120,000	$5,092 plus 32.5c for each $1 over $45,000
$120,001 – $180,000	$29,467 plus 37c for each $1 over $120,000
Over $180,000	$51,667 plus 45c for each $1 over $180,000

📅 Effective from 13 October 2020

Taxable Income	Tax on this income
$0 – $18,200	Nil
$18,201 – $45,000	19c for each $1 over $18,200
$45,001 – $120,000	$5,092 plus 32.5c for each $1 over $37,000
$120,001 – $180,000	$29,467 plus 37c for each $1 over $90,000
Over $180,000	$51,667 plus 45c for each $1 over $180,000

📅 Effective from 1 July 2018

Taxable Income	Tax on this income
$0 – $18,200	Nil
$18,201 – $37,000	19c for each $1 over $18,200
$37,001 – $90,000	$3,572 plus 32.5c for each $1 over $37,000
$90,001 – $180,000	$20,797 plus 37c for each $1 over $90,000
Over $180,000	$54,097 plus 45c for each $1 over $180,000

📅 Effective from 1 October 2016

Taxable Income	Tax on this income
$0 – $18,200	Nil
$18,201 – $37,000	19c for each $1 over $18,200
$37,001 – $87,000	$3,572 plus 32.5c for each $1 over $37,000
$87,001 – $180,000	$19,822 plus 37c for each $1 over $87,000
Over $180,000	$54,232 plus 45c for each $1 over $180,000

📅 Effective from 1 July 2014

Taxable Income	Tax on this income
$0 – $18,200	Nil
$18,201 – $37,000	19c for each $1 over $18,200
$37,001 – $80,000	$3,572 plus 32.5c for each $1 over $37,000
$80,001 – $180,000	$17,547 plus 37c for each $1 over $87,000
Over $180,000	$54,547 plus 47c for each $1 over $180,000

PAYG Tax

PAYG withholding tax is also part of the Tax Calculations and are also set up in Catch-e to be included in the quoting process, where applicable.
They are stored in the Global Controls table as 'payg_coefficients_scale_1' to 'payg_coefficients_scale_7'.
For more information, please visit the ATO website via http://softwaredevelopers.ato.gov.au/PAYGWTaxtables

PAYG Co-efficents 01/07/2026

The co-efficients to be used as at 01/07/2026 are as follows;

PAYG Co-efficents 01/07/2024

The co-efficients to be used as at 01/07/2024 are as follows;

PAYG Co-efficents 13/10/2020

The co-efficients to be used as at 13/10/2020 are as follows;

PAYG Co-efficents 01/07/2018

The co-efficients to be used as at 01/07/2018 are as follows;

PAYG Co-efficents 01/07/2017

The temporary Budget Repair Levy has been removed from 1/7/2017, so the co-efficients to be used as at 01/07/2017 are as follows;

PAYG Co-efficents 01/10/2016

The co-efficients to be used as at 01/10/2016 are as follows;

Statutory (Benchmark) Interest Rate

Benchmark rates are sometimes used in fringe benefit calculations. Benchmark rates are published by the Australian Taxation Office on each change as a 'Taxation Determination'

Catch-e stores the benchmark rate that is used to calculate Deemed Interest. It is stored as [gb_controls]ato_benchmark_interest.

It is used to calculate the taxable value of:

a fringe benefit provided by way of a loan, and
a car fringe benefit where an employer chooses to value the benefit using 'Operating cost method'.

Effective From	FBT Year Ending	RAte	Tax Determination
01/04/2016	31 March 2017	5.65%	https://www.ato.gov.au/law/view/document?LocID=%22TXD%2FTD20165%2FNAT%2FATO%22&PiT=99991231235958
01/04/2017	31 March 2018	5.25%	https://www.ato.gov.au/law/view/document?LocID=%22TXD%2FTD20173%2FNAT%2FATO%22&PiT=99991231235958
01/04/2018	31 March 2019	5.20%	https://www.ato.gov.au/law/view/document?LocID=%22TXD%2FTD20182%2FNAT%2FATO%22&PiT=99991231235958
01/04/2019	31 March 2020	5.37%	https://www.ato.gov.au/law/view/document?docid=TXD/TD20196/NAT/ATO/00001
01/04/2020	31 March 2021	4.80%	https://www.ato.gov.au/rates/fbt/
01/04/2021	31 March 2022	4.52%	https://www.ato.gov.au/rates/fbt/
01/04/2023	31 March 2024	7.77%	https://www.ato.gov.au/rates/fbt/
01/04/2024	31 March 2025	8.77%	https://www.ato.gov.au/rates/fbt/
01/04/2025	31 March 2026	8.62%	https://www.ato.gov.au/rates/fbt/

Superannuation Guarantee Rate

This rate is used to calculate the default Employees / Contact "Employer Super" amount. Catch-e stores the benchmark rate that is used to calculate Deemed Interest. It is stored as [gb_controls]superannuation_guarantee_rate.

Effective From	Rate	Notes
—	9.00%
01/07/2013	9.25%
01/07/2014	9.50%
01/07/2021	10.00%
01/07/2022	10.50%
01/07/2023	11.00%	https://www.ato.gov.au/rates/key-superannuation-rates-and-thresholds/?anchor=Superguaranteepercentage
01/07/2024	11.50%	https://www.ato.gov.au/rates/key-superannuation-rates-and-thresholds/?anchor=Superguaranteepercentage
01/07/2025	12.00%