Annual income levels below which
no salaries tax is payable

 
  Present
($)
Proposed
($)
%
 
No dependent parent / grandparent
 
Single 100,001 108,001 +8.0
Married 200,001 216,001 +8.0
Married + 1 child 227,001 246,001 +8.4
Married + 2 children 254,001 276,001 +8.7
Married + 3 children 268,001 291,001 +8.6
 
No dependent parent / grandparent and having incurred mortgage interest of $100,000 for residence
 
Single 100,001 208,001 +108.0
Married 200,001 316,001 +58.0
Married + 1 child 227,001 346,001 +52.4
Married + 2 children 254,001 376,001 +48.0
Married + 3 children 268,001 391,001 +45.9
 
Including two dependent parents / grandparents

 
Single 154,001 168,001 +9.1
Married 254,001 276,001 +8.7
Married + 1 child 281,001 306,001 +8.9
Married + 2 children 308,001 336,001 +9.1
Married + 3 children 322,001 351,001 +9.0
 
Including two dependent parents / grandparents both living with the taxpayer
 
Single 170,001 228,001 +34.1
Married 270,001 336,001 +24.4
Married + 1 child 297,001 366,001 +23.2
Married + 2 children 324,001 396,001 +22.2
Married + 3 children 338,001 411,001 +21.6
 
Having incurred an expense of $60,000 for one dependent parent living in an elderly home
 
Single 127,001 168,001 +32.3
Married 227,001 276,001 +21.6
Married + 1 child 254,001 306,001 +20.5
Married + 2 children 281,001 336,001 +19.6
Married + 3 children 295,001 351,001 +19.0
 
Including one dependent parent / grandparent and having incurred an expense of $30,000 in 1998-99 in attending a training course at an approved institution
 
Single 147,001 168,001 +14.3
Married 247,001 276,001 +11.7
Married + 1 child 274,001 306,001 +11.7
Married + 2 children 301,001 336,001 +11.6
Married + 3 children 315,001 351,001 +11.4
 
Including one dependent parent / grandparent and living with the taxpayer and one disabled dependent brother / sister
 
Single 187,001 258,001 +38.0
Married 287,001 366,001 +27.5
Married + 1 child 314,001 396,001 +26.1
Married + 2 children 341,001 426,001 +24.9
Married + 3 children 355,001 441,001 +24.2
 
Single parent with

 
1 child 202,001 246,001 +21.8
2 children 229,001 276,001 +20.5
3 children 243,001 291,001 +19.8


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