AUSFA-0004 · gpt-5.6-terra (high)
Top marginal rate threshold: **$190,001 taxable income**.

Working: 45% applies to each dollar of taxable income **over $190,000**; therefore the top bracket starts at **$190,001**.

Controlling authority: **Income Tax Rates Act 1986 (Cth), Schedule 7, Part I (resident individual income tax rates).**