Progressive rate based on earnings

Not paid on income below $18 200

Employer deducts from pay and send to ATO

Tax return must be lodged each year in which income earned

Flat rate of 30%

Tax return must be lodged each year, even if no tax payable

Flat rate of 10%

Required if for-profit business has turnover of $75 000 per year

Reported and paid to ATO on quarterly Business Activity Statement (BAS)

Levied by state governments

Based on wages bill of employers

Rate differs between states