50 lines
1.4 KiB
Plaintext
50 lines
1.4 KiB
Plaintext
--!strict
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-- DrCr: Web-based double-entry bookkeeping framework
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-- Copyright (C) 2022-2025 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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local base_tax = {
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[2025] = {
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{18200, 0, 0},
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{45000, 0, 0.16},
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{135000, 4288, 0.30},
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{190000, 31288, 0.37},
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{math.huge, 51638, 0.45}
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},
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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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{math.huge, 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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{math.huge, 51667, 0.45}
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}
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}
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local tax_tables = {
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base_tax = base_tax,
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}
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return tax_tables
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