An example of marginal tax rates work: If you are a single filer and had $40,000 in taxable income in 2015, you will pay 10 percent on the first $9,275, 15 percent on the next $28,375 and 25 percent on the remaining $2,350. This gives you a total tax liability of $5,771.25. Where the dividends are paid by a company that is a resident in Russia, the dividends are exempt from Australian tax. A 5% rate limit applies on all inter-corporate dividends where the recipient directly holds 10% or more of the voting power of the company paying the dividend. A rate limit of 15% otherwise applies for dividends.