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2011/12 SFSS repayment thresholds and rates

Repayment income (RI*) thresholds Percentage rate
Below $47,196 Nil
$47,196 to $57,947 2% of RI
$57,948 to $82,253 3% of RI
$82,254 and above 4% of RI

2009/10 SFSS repayment thresholds and rates

Repayment income (RI*) thresholds Percentage rate
Below $43,151 Nil
$43,151 to $52,980 2% of RI
$52,981 to $75,203 3% of RI
$75,204 and above 4% of RI

*RI= Taxable income plus any net rental losses, total reportable fringe benefits amounts and exempt foreign employment income.

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