• Last Updated: 8th Nov 2021

STINMOD+ Online EMTR Model

The STINMOD+ Online Effective Marginal Tax Rate (EMTR) Analysis Model allows you to estimate the EMTR of any hypothetical household under the proposed and current policies. It also includes a comprehensive policy modelling option which allows the user to redesign tax and transfer system.


An example of the EMTR model use

  • Step 1: On the main menu list, click STINMOD+ Online and choose STINMOD+ Advanced Model.

  • Step 2: Choose STINMOD+ Online EMTR Model.

  • Step 3: The online questionnaire is opened. There are four main sections: family information, family member information, base financial year selection, and policy reform selection. Definition or explanation of questions are located right after the questions. All questions have their default values shown in the relevant boxes. You can leave as it is or change the information by ticking, typing a number or selecting an option from drop-down list. Some hidden questions can appear when you tick the box or choose a related option. In the section Add your family member, you can select each member in a relevant group (e.g., Working adult, Retiree, School-age child...) and revise the information of that member. You can add more members in the family by continuing to select this section. Note that a maximum of two adults are allowed but there is no limitation on the number of dependent children. In the section Select financial year, you can choose a current financial year, past year or future year as the base year with or without comparing with the policy reform proposed in the next section. If you don't select the section Add policy reform, the model only show the results in the base year. If you select this section, you can propose any change in policy parameters as you want. There are six main policy groups (Tax, Medicare, FTB, Child care benefit/subsidy, Allowance, and Pension) and changes in any or all groups are allowed by selecting each group each time. Note that each group can be chosen once only, but you can continue to select other groups to get a fully proposed tax and benefit policy system. Defaults values are given in all policy parameters, which reflect the current social security system of Australia.

  • Step 4: Click the button Calculate and the results will be shown in the next page under the tables and figure formats.

Common Model Use

  • Compare the impact of different proposed policies or an assessment on tax and transfer policies over a given period on various household types in terms of marginal tax rate changes along with changes in taxable income, which might change the decision to work.


What policy changes are supported?

The thresholds and the benefit amount of the following policies can be modified


  • Income tax
  • Medicare Levy and Medicare Levy Surcharge
  • Temporary Levy such as flood levy and budget repair levy
  • Tax Offsets such as low income tax offset, beneficiary tax offset, seniors and pensioners tax offset
  • Private health insurance rebate
  • Education tax refund
  • Superannuation concessional contribution tax
  • Superannuation excess concessional contribution charge
  • Very high income contribution tax (Division 293 tax)
  • Government super co-contribution
  • Low income superannuation tax offset


  • Age Pension
  • Austudy
  • Bereavement Allowance
  • Carer Allowance
  • Carer Payment
  • Carer Supplement
  • Child Care benefit and Child Care Rebate
  • Childcare Subsidy
  • Dad and Partner Pay
  • DVA Pension
  • Disability Support Pension
  • Energy Supplement
  • Family Tax Benefit A and related benefits
  • Family Tax Benefit B and related benefits
  • Farm Household Allowance
  • Newstart Allowance (incl. participation supplement)
  • Parental Leave Pay
  • Parenting Payment (single and partnered)
  • Partner Allowance
  • Pensioner Education Supplement
  • Remote Area Allowance
  • Sickness Allowance
  • Special Benefit
  • Widow Allowance
  • Widow B Pension
  • Wife Pension
  • Youth Allowance
  • and others.


The model can be accessed here.

Change Log


  • Update policy and parameter bug fix


  • Update one-off payment
  • Update indexation


  • Initial Release