Australia - Tax Guide for Freelance Contractors
Welcome to our guide to Australian Taxation. You will find a wealth of information which will be useful if you plan to work in, or place consultants in, Australia.
Our tax guides give a general overview of the actual taxation rates and rules at the time of writing. There are of course many ways to legally reduce tax or social security burdens in Australia. Please contact us for more information or an actual breakdown of your situation, and to find out more about our range of payroll and contact management services in Australia.
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Tax residents in Australia: are liable to pay Australian tax on their worldwide income,
Non tax residents in Belgium: are liable to pay tax only on their Australian-source income
Individuals will be regarded as tax residents:
- if they reside or are domiciledi n Australia,
- if they are continuously or intermittently present for more than half of the tax year in Australia, unless the tax authorities are satisfied that the individual's usual place of abode is outside of Australia and that the individual does not intend to reside in Australia.
Married persons file seperate tax returns.
Taxable income includes:
- employment income,
- most benefits in kind,
- allowances.
Income tax rates for 2011/2012
Residents:
- 0% for the first A$ 6'000,
- 15% from A$ 6'001 up to A$ 37'000,
- 30% from A$ 37'001 up to A$ 80'000,
- 37% from A$ 80'001 up to A$ 180'000,
- 45% over A$ 180'001.
Non-Residents:
- 29% for the first A$ 37'000,
- 30% from A$ 37'001 up to A$ 80'000,
- 37% from A$ 80'001 up to A$ 180'000,
- 45% over A$ 180'001.