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Tax Data 2021 a Valuable Reference Tool at Your Fingertips Tax Data 2021 A valuable reference tool at your fingertips. Tax Data 2021 is current as at 31 August 2021 and contains a vast array of relevant and useful tax information, including: Allowances Benefits Caps Charges and Penalties Dates Limits Rates Rules State Taxes Thresholds For more information on TaxBanter’s training options, including In-house Training, Live Online Training sessions, Public Offer seminars and our Tax Fundamentals program, please visit: W www.taxbanter.com.au E [email protected] T 03 9660 3500 Table of Contents TAX DATA ...................................................................................... 1 Income tax data ...................................................................................... 1 Tax rates ................................................................................................................... 1 2024–25 and later income years ...................................................................... 1 2020–21 to 2023–24 ......................................................................................... 2 2018–19 and 2019–20 ...................................................................................... 2 2017–18 ............................................................................................................ 3 Tax rates for minors .......................................................................................... 4 Medicare levy.................................................................................................... 4 Medicare levy surcharge ................................................................................... 5 Company tax rate .............................................................................................. 6 Tax rates for non-profit companies .................................................................. 7 Rates of tax on trust income ............................................................................. 8 Diverted profits tax ......................................................................................... 10 Motor vehicles ........................................................................................................ 11 Motor vehicle expenses - set rate per km ...................................................... 11 Car cost limit ................................................................................................... 11 Luxury car tax .................................................................................................. 11 Effective life of cars ......................................................................................... 12 Balancing adjustments .................................................................................... 12 Taxi cents per kilometre earnings rate ........................................................... 12 Home office running expenses ................................................................................. 13 Fixed rate method........................................................................................... 13 Temporary shortcut method .......................................................................... 13 Instant asset write-off and temporary full expensing ................................................ 14 Small business entities .................................................................................... 14 Entities other than small business entities ..................................................... 15 Temporary accelerated depreciation ........................................................................ 17 Temporary Jobkeeper payments .............................................................................. 17 JobMaker Hiring Credit ............................................................................................ 20 Division 7A .............................................................................................................. 21 Key Division 7A dates ...................................................................................... 21 Benchmark interest rates ............................................................................... 23 Prescribed interest rates – PS LA 2010/4: Option 2 ....................................... 23 © TAXBANTER PTY LTD Tax Data i As at 31 August 2021 Other annual data ................................................................................................... 24 CGT improvement threshold .......................................................................... 24 Value of goods taken from stock for private use ............................................ 25 Income test thresholds ............................................................................................ 27 Offsets .................................................................................................................... 28 Means testing of private health insurance rebate ......................................... 28 Net medical expenses (NME) tax offset.......................................................... 30 Former low income tax offset (LITO) .............................................................. 30 Low and middle income tax offset from 2018–19 to 2021–22 ...................... 31 New low income tax offset from 2020–21 and later income years ............... 32 Seniors and Pensioners Tax Offset (SAPTO) ................................................... 33 Superannuation spouse contribution tax offset ............................................. 33 Innovation tax offset ....................................................................................... 33 Tax offset for early stage venture capital limited partnerships (ESVCLP) ...... 34 Rates of research and development (R&D) tax offset .................................... 34 Higher Education Loan Program (HELP) .................................................................... 35 HELP repayment income thresholds ............................................................... 35 Reasonable allowances ............................................................................................ 39 Overtime meal allowance ............................................................................... 39 Employee truck drivers ................................................................................... 39 Domestic travel allowance ....................................................................................... 40 Reasonable amounts for the 2021–22 income year ....................................... 40 Reasonable amounts for the 2020–21 income year ....................................... 44 Reasonable amounts for the 2019–20 income year ....................................... 48 Reasonable amounts for the 2018–19 income year ....................................... 52 Reasonable amounts for the 2017–18 income year ....................................... 56 Foreign exchange rates ............................................................................................ 60 International agreements ........................................................................................ 62 Double Tax Agreements .................................................................................. 62 Tax Information Exchange Agreements .......................................................... 62 Information exchange countries - reduced MIT withholding ......................... 63 Foreign resident capital gains withholding ............................................................... 64 Simplified transfer pricing record keeping ................................................................ 64 Low-level outbound loans - minimum interest rate ....................................... 64 Low-level inbound loans - maximum interest rate ......................................... 65 Superannuation data ............................................................................. 66 Superannuation guarantee ...................................................................................... 66 © TAXBANTER PTY LTD ii Tax Data As at 31 August 2021 Rate of superannuation guarantee charge (SGC) ........................................... 66 Maximum contributions base ......................................................................... 67 Departing Australia superannuation payment (DASP) rates ...................................... 67 Contributions caps................................................................................................... 68 Contribution limits — 2021–22 income year .................................................. 69 Contribution limits — 2020–21 income year .................................................. 69 Contribution limits — 2019–20 income year .................................................. 70 Contribution limits — 2018–19 income year .................................................. 71 Contribution limits — 2017–18 income year .................................................. 72 Age restrictions on contributions ................................................................... 72 Unused concessional cap carry forward ......................................................... 74 Transfer balance cap indexation ..................................................................... 74 Contribution rules ........................................................................................... 77 Division 293 tax ..............................................................................................
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