| Year |
Tax Rate |
Year |
Gross-up Rate Entitled to input tax credit |
Gross-up Rate Not entitled to input tax credit |
| 2012 |
46.5% |
2012 |
2.0647 |
1.8692 |
| 2011 |
46.5% |
2011 |
2.0647 |
1.8692 |
| 2010 |
46.5% |
2010 |
2.0647 |
1.8692 |
| 2009 |
46.5% |
2009 |
2.0647 |
1.8692 |
| 2008 |
46.5% |
2008 |
2.0647 |
1.8692 |
| 2007 |
46.5% |
2007 |
2.0647 |
1.8692 |
| 2006 and earlier |
48.5% |
2006 and earlier |
2.1292 |
1.9417 |
| Reportable Fringe Benefits |
| Threshold for reporting on payment summaries |
2006/07 |
2007/08 |
2008/09 |
2009/10 |
2010/11 |
2011/12 |
Pay By Instalments Threshold |
| Taxable Value |
$1,000 |
$2,000 |
$2,000 |
$2,000 |
$2,000 |
$2,000 |
If a client's FBT liability last year was $3000 or more they will need to pay four quarterly instalments |
| Grossed-up value |
$1,869 |
$3,738 |
$3,738 |
$3,738 |
$3,738 |
$3,738 |
| Year Ending |
Rate |
| 2007/2008 |
$6,614 |
| 2008/2009 |
$6,766 |
| 2009/2010 |
$7,063 |
| 2010/2011 |
$7,190 |
| 2011/2012 |
$7,391 |
|
Deeded Depreciation Rates
|
|
Car purchased <1/07/2002
|
22.5%
|
|
Car purchased >1/07/2002
|
18%
|
|
Car purchased >10/05/2006
|
25%
|
|
Non Car Vehicle Rates
|
| Engine Capacity |
Year End March 2008 |
Year Ended March 2009 |
Year Ended March 2010 |
Year Ended March 2011 |
| Under 2500 cc |
41 c/km |
42 c/km |
44 c/km |
45 c/km |
| Over 2500 cc |
49 c/km |
51 c/km |
53 c/km |
54 c/km |
| Motor Cycle |
12 c/km |
13 c/km |
13 c/km |
14 c/km |
|
Motor Vehicle Rates
|
| Engine Capacity |
Year Ended March 2008 |
Year Ended March 2009 |
Year Ended March 2010 |
Year Ended March 2011 |
| Under 2500 cc |
41 c/km |
42 c/km |
44 c/km |
45 c/km |
| Over 2500 cc |
49 c/km |
51 c/km |
53 c/km |
54 c/km |
| Motor Cycle |
12 c/km |
13 c/km |
13 c/km |
14 c/km |
|
Statutory Rate for Car Benefits
|
|
Distance Travelled During the FBT Year
|
Statutory Rate (multiplied by the cost of the car to determine a person's car fringe benefits)
|
|
Existing Contracts
|
New contracts entered into after 7.30pm (AEST) on 10 May 2011
|
|
From 10 May 2011
|
From 1 April 2012
|
From 1 April 2013
|
From 1 April 2014
|
| Less than 15,000 km |
26%
|
20%
|
20%
|
20%
|
20%
|
| 15,000 - 24,999 km |
20%
|
20%
|
20%
|
20%
|
20%
|
| 25,000 - 40,000 km |
11%
|
14%
|
17%
|
20%
|
20%
|
| Over 40,000 km |
7%
|
10%
|
13%
|
17%
|
20%
|
| Year Ending |
Rate |
| 31/03/2002 |
$5.79 |
| 31/03/2003 |
$5.96 |
| 31/03/2004 |
$6.16 |
| 31/03/2005 |
$6.28 |
| 31/03/2006 |
$6.43 |
| 31/03/2007 |
$6.62 |
| 31/03/2008 |
$6.78 |
| Year Ending |
Rate |
| 31/03/2009 |
$7.07 |
| 31/03/2010 |
$7.25 |
| 31/03/2011 |
$7.46 |
| 31/03/2012 |
$7.71 |
| Benchmark Interest Rate |
Div 7A Loans Interest Rate |
| Year Ending |
Rate |
Year Ending |
Rate |
| 31/03/2002 |
7.55% |
30/06/2002 |
6.80% |
| 31/03/2003 |
6.05% |
30/06/2003 |
6.30% |
| 31/03/2004 |
6.55% |
30/06/2004 |
6.55% |
| 31/03/2005 |
7.05% |
30/06/2005 |
7.05% |
| 31/03/2006 |
7.05% |
30/06/2006 |
7.30% |
| 31/03/2007 |
7.30% |
30/06/2007 |
7.55% |
| 31/03/2008 |
8.05% |
31/03/2008 |
8.05% |
| 31/03/2009 |
9.00% |
31/03/2009 |
9.00% |
| 31/03/2010 |
5.85% |
31/03/2010 |
5.85% |
| 31/03/2011 |
6.65% |
31/03/2011 |
6.65% |
| 31/03/2012 |
7.80% |
31/03/2012 |
TBA |
|
1 April 2007 to 31 March 2008 |
1 April 2008 to 31 March 2009 |
1 April 2009 to 31 March 2010 |
1 April 2010 to 31 March 2011 |
1 April 2011 to 31 March 2012 |
| 1 adult |
$206 |
$211 |
$221 |
$229 |
$233 |
| 2 adults |
$330 |
$338 |
$354 |
$367 |
$373 |
| 3 adults |
$370 |
$379 |
$397 |
$412 |
$419 |
| 1 adult + 1 child |
$267 |
$273 |
$286 |
$296 |
$301 |
| 2 adults + 1 or 2 children |
$370 |
$379 |
$397 |
$412 |
$419 |
| 2 adults + 3 children |
$432 |
$442 |
$463 |
$480 |
$88 |
| 3 adults + 1 child |
$432 |
$442 |
$463 |
$480 |
$488 |
| 3 adults + 2 children |
$493 |
$505 |
$529 |
$549 |
$558 |
| 4 adults |
$493 |
$505 |
$529 |
$549 |
$558 |
| Additional child |
$61 |
$62 |
$65 |
$67 |
$68 |
| Additional adult |
$124 |
$127 |
$133 |
$138 |
$140 |
|
NSW |
VIC |
QLD |
SA |
WA |
TAS |
ACT |
NT |
| 2012 |
1.049
|
1.042
|
1.034
|
1.041
|
1.037
|
1.036
|
1.076
|
1.043
|
| 2011 |
1.068
|
1.057
|
1.071
|
1.05
|
1.082
|
1.049
|
1.124
|
1.061
|
| 2010 |
1.072 |
1.062 |
1.096 |
1.053 |
1.127 |
1.046 |
1.078 |
1.1 |
| 2009 |
1.045 |
1.044 |
1.073 |
1.041 |
1.097 |
1.054 |
1.059 |
1.072 |
| 2008 |
1.023 |
1.019 |
1.057 |
1.034 |
1.053 |
1.049 |
1.031 |
1.054 |
| 2007 |
1.015 |
1.013 |
1.048 |
1.029 |
1.025 |
1.036 |
1.029 |
1.034 |
| 2006 |
1.018 |
1.017 |
1.044 |
1.033 |
1.025 |
1.043 |
1.067 |
1.021 |
| 2005 |
1.01 |
1.016 |
1.036 |
1.034 |
1.016 |
1.033 |
1.053 |
1.01 |
| 2004 |
1.022 |
1.026 |
1.026 |
1.03 |
1.018 |
1.029 |
1.052 |
1.004 |
| 2003 |
1.041 |
1.027 |
1.02 |
1.029 |
1.018 |
1.023 |
1.052 |
0.995 |
| 2002 |
1.039 |
1.031 |
1.014 |
1.027 |
1.023 |
1.011 |
1.044 |
0.984 |
| 2001 |
1.035 |
1.026 |
1.007 |
1.023 |
1.019 |
0.993 |
1.008 |
1.038 |
| 2000 |
1.042 |
1.037 |
1.008 |
1.019 |
1.015 |
0.996 |
0.985 |
1.007 |
| 1999 |
1.037 |
1.039 |
1.006 |
1.024 |
1.013 |
1.011 |
0.991 |
1.029 |
TD 2009/11 - Car parking 2012
TD 2009/11 - Car parking 2011
TD 2009/11 - Car parking 2010
TD 2008/12 - Car parking 2009
TD 2007/17 - Car parking 2008
TD 2009/10 - FBT Benchmark interest rate 2012
TD 2009/10 - FBT Benchmark interest rate 2011
TD 2009/10 - FBT Benchmark interest rate 2010
TD 2008/7 - FBT Benchmark interest rate 2009
TD 2007/10 - FBT Benchmark interest rate 2008
TD 2009/6 - LAH Reasonable Food Component 2012
TD 2009/6 - LAH Reasonable Food Component 2011
TD 2009/6 - LAH Reasonable Food Component 2010
TD 2008/3 - LAH Reasonable Food Component 2009
TD 2007/9 - LAH Reasonable Food Component 2008
