2008/09 SFSS repatment thresholds

Repayment income (RI*) thresholds	Percentage rate
Below $41,595	Nil
$41,595–$51,070	2% of RI
$51,071–$72,492	3% of RI
$72,493 and above	4% of RI

2007/08 SFSS repatment thresholds

Repayment income (RI*) thresholds	Percentage rate
Below $39,825	Nil
$39,825 to $48,896	2% of RI
$48,897 to $69,405	3% of RI
$69,406 and above	4% of RI

*RI= Taxable income plus any net rental losses, total reportable fringe benefits amounts and exempt foreign employment income.