Tax rates for hoteliers
13A Tax rates for hoteliers
In this Division—
tax rate 1 for a tax year means the rate (expressed as a percentage) specified in column 1 of Table 1 next to the tax year concerned.
tax rate 2 for a tax year means the rate (expressed as a percentage) specified in column 2 of Table 1 next to the tax year concerned.
tax rate 3 for a tax year means the rate (expressed as a percentage) specified in column 3 of Table 1 next to the tax year concerned.
tax rate 4 for a tax year means the rate (expressed as a percentage) specified in column 4 of Table 1 next to the tax year concerned.
tax rate 5 for a tax year means the rate (expressed as a percentage) specified in column 5 of Table 1 next to the tax year concerned.
tax rate 6 for a tax year means the rate (expressed as a percentage) specified in column 6 of Table 1 next to the tax year concerned.
Table 1: Tax rates—hoteliers
| Column 1 | Column 2 | Column 3 | Column 4 | Column 5 | Column 6 | |
| Tax year | Tax rate 1 (%) ($0–$25K) | Tax rate 2 (%) (exceeds $25K but not $200K) | Tax rate 3 (%) (exceeds $200K but not $400K) | Tax rate 4 (%) (exceeds $400K but not $1M) | Tax rate 5 (%) (exceeds $1M but not $5M) | Tax rate 6 (%) (exceeds $5M) |
| 2004 | 5.8 | 15.8 | 17.2 | 26.5 | 31.5 | 33.6 |
| 2005 | 5.7 | 15.7 | 18.5 | 27.1 | 32.1 | 36.4 |
| 2006 | 5.5 | 15.5 | 19.8 | 27.7 | 32.7 | 39.1 |
| 2007 | 5.4 | 15.4 | 21.1 | 28.2 | 33.2 | 41.8 |
| 2008 | 5.3 | 15.3 | 22.4 | 28.8 | 33.8 | 44.5 |
| 2009 | 5.1 | 15.1 | 23.7 | 29.4 | 34.4 | 47.3 |
| 2010 and subsequent tax years | Nil | Nil | 33.0 | 33.0 | 36.0 | 50.0 |
Note.
See Schedule 2A for arrangements for the 2003 tax year.
This Act’s bill:Explanatory memorandumSecond reading speech
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