Rules (FY 2025–26)
Versioned AU rules stored in Postgres (demo seed)
Super rates
| Effective | Rate |
|---|---|
| 2025-07-01 | 12% |
Medicare levy
| FY start | Resident | Rate |
|---|---|---|
| 2025 | Yes | 2% |
Tax brackets
| FY | Resident | From | To | Base | Rate |
|---|---|---|---|---|---|
| 2025 | Yes | 0 | 18,200 | 0 | 0% |
| 2025 | Yes | 18,200 | 45,000 | 0 | 16% |
| 2025 | Yes | 45,000 | 135,000 | 4,288 | 30% |
| 2025 | Yes | 135,000 | 190,000 | 31,288 | 37% |
| 2025 | Yes | 190,000 | — | 51,638 | 45% |
Leave accrual
| FY | Type | Annual leave (hrs) | Personal leave (hrs) |
|---|---|---|---|
| 2025 | casual | — | — |
| 2025 | full_time | 152.00 | 76.00 |
| 2025 | part_time | 152.00 | 76.00 |