Compare like for like
These dated examples use the same annual cash salary in each year. They assume a single full-year resident aged 18–66, no dependants, no study loan, appropriate hospital cover all year, and no itemised deductions. The applicable standard deduction and LITO are included.
| Annual salary | 2025–26 | 2026–27 | Difference |
|---|---|---|---|
| $30,000.00 | $28,613.10 | $28,981.10 | $368.00 |
| $60,000.00 | $50,112.00 | $50,715.00 | $603.00 |
| $85,000.00 | $67,012.00 | $67,600.00 | $588.00 |
| $150,000.00 | $110,162.00 | $110,820.00 | $658.00 |
Why the difference varies
A lower rate in one bracket only changes the tax on income within that bracket. A standard deduction changes taxable income, and can also affect means-tested offsets and levy reductions. The same rule change can therefore have a different effect at different salaries.
What can still change
The current-year estimate reflects enacted rules as checked on 05/09/2026. Parliament can amend Medicare thresholds retrospectively. These examples do not predict future legislation, pay rises, inflation or changes in personal circumstances.