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Reference · audit defence

Historic AU TVC rates

Rate cards by financial year — for audit defence, contract review, and any time you need to verify what the rate was on a date in the past. Every figure cites a primary source. Where MEAA / CGA / icare haven't published a public number, the field is left dashed rather than guessed.

FY 2025-26

Effective 1 July 2025

Super (SG)12.00%ATO Super Guarantee
Featured Extra · adult$1,500CGA hard minimum
Featured Extra · child$750CGA hard minimum
Principal sessionNot publicly published

Payroll tax

  • NSW$1,200,0005.45%
  • VIC$900,0004.85%
  • QLD$1,300,0004.75%

Workers comp

  • NSWPerformer · 1.32%MP · 0.97%

FY 2024-25

Effective 1 July 2024

Super (SG)11.50%ATO Super Guarantee
Featured Extra · adult$1,500CGA hard minimum
Featured Extra · child$750CGA hard minimum
Principal sessionNot publicly published

Payroll tax

  • NSW$1,200,0005.45%
  • VIC$900,0004.85%
  • QLD$1,300,0004.75%

Workers comp

  • NSWPerformer · MP ·

FY 2023-24

Effective 1 July 2023

Super (SG)11.00%ATO Super Guarantee
Featured Extra · adult$1,500CGA hard minimum
Featured Extra · child$750CGA hard minimum
Principal sessionNot publicly published

Payroll tax

  • NSW$1,200,0005.45%
  • VIC$700,0004.85%
  • QLD$1,300,0004.75%

Workers comp

  • NSWPerformer · MP ·

FY 2022-23

Effective 1 July 2022

Super (SG)10.50%ATO Super Guarantee
Featured Extra · adult$1,500CGA hard minimum
Featured Extra · child$750CGA hard minimum
Principal sessionNot publicly published

Payroll tax

  • NSW$1,200,0005.45%
  • VIC$700,0004.85%
  • QLD$1,300,0004.75%

Workers comp

  • NSWPerformer · MP ·

FY 2021-22

Effective 1 July 2021

Super (SG)10.00%ATO Super Guarantee
Featured Extra · adult$1,500CGA hard minimum
Featured Extra · child$750CGA hard minimum
Principal sessionNot publicly published

Payroll tax

  • NSW$1,200,0004.85%
  • VIC$700,0004.85%
  • QLD$1,300,0004.75%

Workers comp

  • NSWPerformer · MP ·

FY 2020-21

Effective 1 July 2020

Super (SG)9.50%ATO Super Guarantee
Featured Extra · adult$1,500CGA hard minimum
Featured Extra · child$750CGA hard minimum
Principal sessionNot publicly published

Payroll tax

  • NSW$1,200,0004.85%
  • VIC$650,0004.85%
  • QLD$1,300,0004.75%

Workers comp

  • NSWPerformer · MP ·

FY 2019-20

Effective 1 July 2019

Super (SG)9.50%ATO Super Guarantee
Featured Extra · adultPre-CGA hard min
Featured Extra · childPre-CGA hard min
Principal sessionNot publicly published

Payroll tax

  • NSW$900,0005.45%
  • VIC$650,0004.85%
  • QLD$1,300,0004.75%

Workers comp

  • NSWPerformer · MP ·

FY 2018-19

Effective 1 July 2018

Super (SG)9.50%ATO Super Guarantee
Featured Extra · adultPre-CGA hard min
Featured Extra · childPre-CGA hard min
Principal sessionNot publicly published

Payroll tax

  • NSW$850,0005.45%
  • VIC$650,0004.85%
  • QLD$1,100,0004.75%

Workers comp

  • NSWPerformer · MP ·

FY 2017-18

Effective 1 July 2017

Current
Super (SG)9.50%ATO Super Guarantee
Featured Extra · adultPre-CGA hard min
Featured Extra · childPre-CGA hard min
Principal sessionNot publicly published

Payroll tax

  • NSW$750,0005.45%
  • VIC$625,0004.85%
  • QLD$1,100,0004.75%

Workers comp

  • NSWPerformer · MP ·

Numbers are point-in-time references compiled from publicly published MEAA / CGA / ATO / state revenue / workers-comp regulator sources. Verify against the linked primary source before citing in a contract dispute.