113 lines
3.1 KiB
Python
113 lines
3.1 KiB
Python
# DrCr: Web-based double-entry bookkeeping framework
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# Copyright (C) 2022–2023 Lee Yingtong Li (RunasSudo)
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#
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# This program is free software: you can redistribute it and/or modify
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# it under the terms of the GNU Affero General Public License as published by
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# the Free Software Foundation, either version 3 of the License, or
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# (at your option) any later version.
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#
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# This program is distributed in the hope that it will be useful,
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# but WITHOUT ANY WARRANTY; without even the implied warranty of
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# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
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# GNU Affero General Public License for more details.
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#
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# You should have received a copy of the GNU Affero General Public License
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# along with this program. If not, see <https://www.gnu.org/licenses/>.
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# Base income tax
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# https://www.ato.gov.au/rates/individual-income-tax-rates/
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# Maps each financial year to list of (upper limit (INclusive), flat amount, marginal rate)
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base_tax = {
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2024: [
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(18200, 0, 0),
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(45000, 0, 0.19),
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(120000, 5092, 0.325),
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(180000, 29467, 0.37),
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(None, 51667, 0.45)
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],
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2023: [
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(18200, 0, 0),
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(45000, 0, 0.19),
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(120000, 5092, 0.325),
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(180000, 29467, 0.37),
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(None, 51667, 0.45)
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]
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}
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# Study and training loan (HELP, etc.) repayment thresholds and rates
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# https://www.ato.gov.au/Rates/HELP,-TSL-and-SFSS-repayment-thresholds-and-rates/
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# Maps each financial year to list of (upper limit (EXclusive), repayment rate)
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repayment_rates = {
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2024: [
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(51550, 0),
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(59518, 0.01),
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(63089, 0.02),
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(66875, 0.025),
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(70888, 0.03),
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(75140, 0.035),
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(79649, 0.04),
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(84429, 0.045),
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(89494, 0.05),
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(94865, 0.055),
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(100557, 0.06),
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(106590, 0.065),
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(112985, 0.07),
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(119764, 0.075),
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(126950, 0.08),
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(134568, 0.085),
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(142642, 0.09),
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(151200, 0.095),
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(None, 0.1)
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],
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2023: [
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(48361, 0),
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(55837, 0.01),
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(59187, 0.02),
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(62739, 0.025),
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(66503, 0.03),
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(70493, 0.035),
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(74723, 0.04),
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(79207, 0.045),
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(83959, 0.05),
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(88997, 0.055),
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(94337, 0.06),
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(99997, 0.065),
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(105997, 0.07),
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(112356, 0.075),
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(119098, 0.08),
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(126244, 0.085),
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(133819, 0.09),
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(141848, 0.095),
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(None, 0.1)
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]
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}
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# Medicare levy thresholds
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# https://www.ato.gov.au/Individuals/Medicare-and-private-health-insurance/Medicare-levy/Medicare-levy-reduction/Medicare-levy-reduction-for-low-income-earners/
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# Maps each financial year to list of (lower threshold, upper threshold)
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medicare_levy_threshold = {
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2024: (26000, 32500), # Treasury Laws Amendment (Cost of Living—Medicare Levy) Act 2024
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2023: (24276, 30345),
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2022: (23365, 29207)
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}
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# Medicare levy surcharge rates (singles)
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# https://www.ato.gov.au/individuals-and-families/medicare-and-private-health-insurance/medicare-levy-surcharge/medicare-levy-surcharge-income-thresholds-and-rates
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# Maps each financial year to list of (upper limit (INclusive), MLS rate)
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# FIXME: Only supports singles
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medicare_levy_surcharge_single = {
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2024: [
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(93000, 0),
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(108000, 0.01),
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(144000, 0.0125),
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(None, 0.015)
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]
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}
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# FBT type 1 gross-up factor
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# https://www.ato.gov.au/rates/fbt/#GrossupratesforFBT
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fbt_grossup = {
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2024: 2.0802,
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2023: 2.0802
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}
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