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ONLINE RESOURCES / TAXATION INFORMATION /

Low rate threshold (taxable component of lump sums)

The low rate threshold was previously known as 'Post June 83 Component of ETPs.

Income year

Threshold

2010/2011 $160,000
2009/2010 $150,000
2008/2009 $145,000
2007/2008 $140,000
2006/2007 $135,590
2005/2006 $129,751

2004/2005

$123,808

2003/2004

$117,576

2002/2003

$112,405

2001/2002

$105,843

2000/2001

$101,188

1999/2000

$97,109

1998/1999

$94,189

1997/1998

$90,916

1996/1997

$86,917

1995/1996

$83,574

1994/1995

$79,975

1993/1994

$77,796

1992/1993

$76,949

1991/1992

$73,776

1990/1991

$68,628

1989/1990

$64,500

1988/1989

$60,000

1987/1988

$55,000


Data supplied by the Australian Taxation Office
(http://www.ato.gov.au/content.asp?doc=/content/professionals/super/itl00.htm)