The thresholds for wages and salary taxes have been changed and new refund rules apply to lower income employees.
Wages and Salaries tax rates changed – reduce tax payable for most workers
| Current | New |
| $0-$8,000 – 6% | $0-$8,000-6% |
| $8,000 and more – 12% | $8,001 - $40,000-10% |
| $40,001 and higher – 12% |