Yeah well - I followed your suggestion Nanny:-x  and got quite a lot of conflicting hits / info  😮

So I went to the "horses mouth" so to speak - the ATO - and found this >>>>  http://www.ato.gov.au/individuals/content.aspx?doc=/content/12333.htm&mnu=42590&mfp=001

Looks likie $18,200 could be the magic figure ???