**$190,000**

The resident individual tax brackets for FY2024-25 (unchanged for FY2025-26) are:

- $0 – $18,200: 0%
- $18,201 – $45,000: 16%
- $45,001 – $135,000: 30%
- $135,001 – $190,000: 37%
- $190,001+: 45%

The 45% marginal rate therefore first applies on taxable income above $190,000 (Medicare levy excluded per the question). The controlling authority that sets the resident individual income tax rates is the Australian Taxation Office (ATO).