0 - $18,200 NIL

$18,201 – $37,000 19 cents for each $1 over $18,200

$37,001 – $90,000 $3,572 plus 32.5c for each $1 over $37,000

$90,001 – $180,000 $20,797 plus 37c for each $1 over $90,000

$180,001 and over $54,097 plus 45c for each $1 over $180,000

0 - $18,200 NIL

$18,201 – $45,000 19 cents for each $1 over $18,200

$45,001 – $120,000 $5,092 plus 32.5 cents for each $1 over $45,000

$45,001 – $120,000 $29,467 plus 37 cents for each $1 over $120,000

$180,001 and over $51,667 plus 45 cents for each $1 over $180,000