Tax Rates for 2013 Refund Calculation

Below is a selection of 2013 tax rates and tables for income tax, Medicare Levy 2013, Medicare Levy Surcharge 2013 and Low Income Tax Offset 2013. For help with increasing your 2013 tax refund:

Tax rates 2012-13 (Residents)
Tax rates for 2013 hve changed with the most significant change being the higher tax free threshold of $18200. In reality, the combined changes to income thresholds and to the Low Income Tax Offset results in little change overall to the previous year:

0 – $18,200
$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 $80,000
$180,001 and over
$54,547 plus 45c for each $1 over $180,000

Medicare Levy 2013:

The general rate of the Medicare levy is 1.5% of taxable income, subject to exclusions and reduced levy as per table below:

Taxpayer type
No Levy if income is less than
Single (no dependent children):
Couple with combined income or sole parent:

0 dependents
Each additional dependent child
$32279 +$ 3640 for each additional dependent

Medicare Levy Surcharge 2013:
The general rate of the Medicare levy Surcharge is 1% of taxable income and now varies based on certain income thresholds as per table below:

No change
Threshold 1
Threshold 2
Threshold 3
$84,000 or less
$130,001 or more

$168,000 or less
$260,001 or more


Low Income Tax Offset:
Low income tax offset has reduced for 2013 along with a change to income thresholds as per the following table:

Rebate Amount
Income <  37000
Income > 37000 and < 66668
 $445 -  [(taxable income - $37,000) x 1.5%]
Income > 66667

See these posts with tips, calculators and checklists to help you prepare your eTax Return (and get a better refund) with less hassle - checklist of eTax and Assessable Income and deductions and checklist of eTax and Allowable Deductions.

 For help with your eTax return see our eTax Return Checklist.

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Our Web Based Tax Return App will step you through all the necessary questions to increase your 2014 tax refund estimate and take into account all relevant tax deductions and tax offsets. Try it now. Its FREE to get started! 

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