{
  "country": "AU", "year": "2026-27", "currency": "AUD",
  "notes": "Resident rates 2026-27 (second bracket cut to 15% from 1 July 2026), LITO up to $700, Medicare levy 2% with low-income threshold $28,011 (shade-in 10% to $35,013), HELP marginal repayment from $69,528 (15%), 17% above $129,717, capped at 10% of income from $186,051. Super guarantee 12% (employer, on top of salary).",
  "brackets": [[18200, 0], [45000, 0.15], [135000, 0.30], [190000, 0.37], [null, 0.45]],
  "nonResident": [[135000, 0.30], [190000, 0.37], [null, 0.45]],
  "lito": {"max": 700, "t1": 37500, "r1": 0.05, "t2": 45000, "r2": 0.015},
  "medicare": {"rate": 0.02, "low": 28011, "phaseEnd": 35013, "phaseRate": 0.10},
  "help": {"t1": 69528, "r1": 0.15, "t2": 129717, "t2Base": 9028.35, "r2": 0.17, "capFrom": 186051, "capRate": 0.10},
  "superRate": 0.12
}