Including the medicare levy which is just another tax(it's typical political spin to call it a separate levy), the top rate is 47%. Most people who pay that rate do not get to do deals with the ATO, you're making stuff up.
The poorest people make enough money to live, stop making stuff up. They also enjoy the same opportunities that everyone else enjoys so they have every opportunity to change their circumstances and make more money, if they choose not to do that, they deserve to live the way they choose. This is supposed to be a country of equal opportunity, not a socialist sewer.
