| Income year | Turnover threshold | Company tax rate for entities under the threshold | Company tax rate for entities over the threshold |
| 2015–16 | $2m | 28.5% | 30.0% |
| 2016–17 | $10m | 27.5% | 30.0% |
| 2017–18 | $25m | 27.5% | 30.0% |
| 2018–19 to 2023–24 | $50m | 27.5% | 30.0% |
| 2024–25 | $50m | 27.0% | 30.0% |
| 2025–26 | $50m | 26.0% | 30.0% |
| 2026–27 | $50m | 25.0% | 30.0% |
Companies generally, including corporate limited partnerships, strata titles bodies corporate, trustees of corporate unit trusts and public trading trusts.
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