Resident V’s Non Resident for Tax Purposes

Residents:

Individuals benefit from the:

• Tax-free threshold in the progressive income tax rate scale for residents (apportioned if a part-year
resident)
• 19% rate band in the income tax rate scale
• Tax offsets (e.g. the means-tested private health insurance rebate)

Non-Residents:

Individuals pay income tax at special rates (without the benefit of a tax-free threshold) and are usually ineligible for tax offsets