Estimation methodology
This tool estimates PAYG refunds using public ATO rates, all constants verified against official sources. Below are the calculation basis and data sources.
Formula
Refund/owing = PAYG withheld − (progressive income tax + Medicare Levy − LITO + HECS repayment)Resident tax brackets (FY2025-26)
| $0 – $18,200 | 0% |
| $18,201 – $45,000 | 16% |
| $45,001 – $135,000 | 30% |
| $135,001 – $190,000 | 37% |
| $190,001 + | 45% |
Medicare Levy
2% of taxable income, with a low-income shade-in (single FY2025-26 exempt below $28,011).
Low Income Tax Offset (LITO)
Taxable income ≤ $37,500 gets the full $700, phasing to zero by $66,667; offsets income tax only, not Medicare.
HECS / HELP repayment
From FY2025-26 a marginal system: repayment only on income above the threshold ($67,000), capped at 10% of repayment income.
Income percentile
Based on ATO Taxation Statistics 2022-23 individual taxable income distribution (~16.1M lodgers), interpolated. Incomes grow over time; percentile is indicative.
Data sources
This page and tool are estimates, not tax advice. Lodge through ATO myTax or a registered tax agent.