(1) A person's singles tier 1 threshold for the 2021 - 22 and 2022 - 23 financial year is $90,000. This amount is indexed for later financial years under section 22 - 45.
(2) A person's singles tier 2 threshold for the 2021 - 22 and 2022 - 23 financial year is $105,000. This amount is indexed for later financial years under section 22 - 45.
(3) A person's singles tier 3 threshold for the 2021 - 22 and 2022 - 23 financial year is $140,000. This amount is indexed for later financial years under section 22 - 45.
Note: A person may be a tier 1 earner, tier 2 earner or tier 3 earner if the person's income for surcharge purposes exceeds the applicable threshold for that tier: see section 22 - 30.