When Comparing the Income Tax Rates That Apply to Resident

When comparing the income tax rates that apply to resident and non-resident taxpayers, which one of the following statements is true?

A) Non-resident taxpayers pay lower rates of tax than resident taxpayers
B) Resident taxpayers pay higher rates of tax than non-resident taxpayers
C) Resident taxpayers are not eligible for the tax-free threshold or tax offsets
D) Non-resident taxpayers are not eligible for the tax-free threshold or tax offsets