Progressive changes to the company tax rate
| Income Year | Turnover Threshold | Tax rate for base rate entities under the threshold | Tax rate for all other companies |
| 2017 – 2018 | $ 25 M | 27.5 % | 30.0 % |
| 2018 – 2019 2023 – 2024 |
$ 50 M | 27.5 % | 30.0 % |
| 2024 – 2025 | $50 M | 27.5 % | 30.0 % |
| 2025 – 2026 | $50 M | 27.5 % | 30.0 % |
| 2026 – 2027 | $50 M | 27.5 % | 30.0 % |
