Tax Insights
Australian tax, explained in plain English
Worked examples, ATO sources, and the calculator behind every rule — CGT, deductions, super, compliance, and more.
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EOFY Planning
End-of-financial-year action checklists and 30 June deadlines for individuals and business owners.
Income Tax & PAYG
Salary breakdowns, withholding, pay conversions, and bonus tax guides.
Superannuation
Contributions, salary sacrifice, Division 296, and retirement planning.
Capital Gains Tax
CGT discount, cost base, main residence exemptions, and asset planning.
Occupational Deductions
Role-specific deduction guides with record-keeping checkpoints.
Investment Property
Rental deductions, apportionment, and property tax planning guides.
Deadlines & Compliance
Tax return and BAS due-date references with compliance checklists.
Hiring & Paying Staff
Employer payroll, super, FBT, and withholding guidance for small businesses.
Cross-Border & Withholding
Foreign resident, FRCGW, and withholding-focused explainers.
Policy Updates
High-impact tax rule changes, consultation outcomes, and key start dates.
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Voluntary Redundancy Tax in Australia: Is It Still a Genuine Redundancy?
Putting your hand up for a redundancy offer can still get genuine-redundancy tax treatment — the 2026-27 tax-free limit is $13,598 plus $6,801 per completed year of service. What qualifies, what's an ETP, and what to weigh before accepting.
Family Tax Benefit Rates 2026-27: Part A & Part B Explained
The current FTB Part A and Part B maximum and base rates, the $69,131 free area, the $123,078 higher threshold, and how the two income tests taper your payment.
Family Tax Benefit Supplements 2026: The $80,000 Threshold & End-of-Year Top-Up
How the FTB Part A ($970.90/child) and Part B ($478.15/family) supplements work — the $80,000 income cliff, the balancing-time payout, and the immunisation gate.
How Much Can You Earn Before JobSeeker Stops? (2026)
The two-band JobSeeker income test explained — the $150 free area, the 50c and 60c tapers, the ~$1,515.50/fn cut-off, the partner income test, and how Working Credit fits in.
How to Be Independent for Youth Allowance (2026): All 7 Pathways
The 7 ways to qualify as independent for Youth Allowance — including the earnings pathway — and why it lifts your payment by removing the parental income test.
Student Income Bank Explained (2026): Work More Without Losing Youth Allowance
How the Youth Allowance and Austudy Income Bank lets students bank up to $13,500 of unused free area during quiet study weeks, then draw it down to protect payments during holiday work.
Youth Allowance vs Austudy vs ABSTUDY (2026): Which Should You Claim?
Youth Allowance, Austudy and ABSTUDY overlap but aren't interchangeable — here's the age and eligibility framing that decides which one you claim, and what happens when you turn 25 mid-course.
CGT Reform Passed: What the Final Law Says From 1 July 2027
CGT reform received royal assent 26 June 2026 (Acts 49 and 50). From 1 July 2027: 50% discount abolished, CPI indexation, 30% minimum tax. What passed.
ATO Depreciation Rates 2026-27: Car Limit, Effective Lives & Formulas
Verified 2026-27 ATO depreciation reference: the $69,883 car limit from 1 July 2026, the new LI 2025/20 effective-life determination, and the prime cost and diminishing value formulas.
Family Tax Benefit Income Tests & Supplements (2026-27)
FTB Part A and Part B income tests for 2026-27 — the $69,131 free area, the $124,327 Part B limit, both supplements, and a worked taper example.
First Home Buyer Stamp Duty Concessions by State (2025-26)
First home buyer stamp duty exemptions and concessions for 2025-26 across NSW, VIC, QLD and WA — thresholds, vacant-land caps and worked savings.
Victorian Land Tax 2026: SRO Assessments, Timing & Objections
How the Victorian SRO assesses 2026 land tax — how taxable value is set, the absentee surcharge, when notices arrive, and how to object in 60 days.
Weekly vs Fortnightly Tax Tables: Why They Differ (2025-26)
How ATO weekly and fortnightly PAYG withholding tables are built, why doubling weekly tax doesn't equal fortnightly, and the 27-pay-period catch.
Youth Allowance Income & Assets Tests Explained (2026)
How the Youth Allowance personal income test, parental means test, assets test and income bank work in 2026 — and whether the payment is taxable.
Crypto Staking Rewards & Airdrops: How the ATO Taxes Them in 2025-26
How the ATO treats staking rewards, validator income, and airdrops — ordinary income on receipt vs. CGT on later disposal, with worked examples.
Foreign Income Tax Offset (FITO) 2025-26: How to Claim Credit for Tax Paid Overseas
How to claim Australian credit for foreign tax — the $1,000 simplified safe harbour, the FITO limit calculation for larger claims, and the no-carry-forward trap that catches investors with high-tax-country income.
HELP / HECS 1 June 2026 Indexation: Rate, Calculation & Last-Minute Repayment Decision
When ATO indexes your HELP/HECS debt on 1 June 2026, how to know if a voluntary lump-sum repayment beats keeping the money in your offset.
Sharing Economy Reporting Regime 2025-26: How Uber, Airbnb & Hipages Now Report Your Income to the ATO
SERR forces platforms to report your gross income to the ATO twice a year — how it pre-fills your tax return, what to do if it doesn't match your records, and the deduction trap that catches new sharing-economy earners.
CGT Reform for Inherited Property and Deceased Estates: What Heirs Need to Know from 1 July 2027
The legislated 2027 CGT reform (Act No. 49 of 2026) didn't change the CGT death rollover — but it did change what happens when an heir later sells an inherited asset. The deceased's cost base + acquisition date determine the post-2027 split treatment. Here's the math for inheriting property, shares, and pre-1985 assets.
CGT Reform for Employee Share Schemes (ESS, RSUs, Options): How the 1 July 2027 Changes Apply to Stock Grants
The legislated 2027 CGT reform (Act No. 49 of 2026) changes the tax on share grants that vest after 1 July 2027. Here's what ESS, RSU, ESPP and option holders need to know about taxing-point dates, parcel acquisition dates, and the interaction with the existing ESS deferred-tax election.
CGT Reform for Expats and Foreign Residents: How the 1 July 2027 Changes Apply if You Live Overseas
The CGT reform is now law and it removes the 50% discount for foreign residents and expats too — but the final legislation excludes foreign and temporary residents from the new CPI indexation. The foreign-resident main residence exemption denial (2019 rules), 15% withholding, and tax treaty relief continue. Here's the combined impact for expats and offshore-domiciled investors.
CGT Reform for Retirees: Pensioner Minimum-Tax Exemption + 30% Minimum Tax from 1 July 2027
The CGT reform is now law and it hits retirees on low marginal rates hardest because of the 30% minimum tax. Age Pension and other income-support recipients are exempt from the minimum tax — but they still lose the 50% discount. Here's what retirees need to know about timing asset sales, downsizing, and the interaction with the age pension means tests.
CGT Reform for SMSF and Super Funds: How the 1 July 2027 Changes Apply Inside Super
The CGT reform is now law and super funds are excluded — the 1/3 discount and 10% effective CGT rate survive, confirmed in the final legislation. But the Act does hit SMSFs in one new place: limited recourse borrowing for real property is restricted to business real property from 10 August 2026. Here's what SMSF trustees and APRA-fund members need to know.
Should I Sell Before 30 June 2027? CGT Reform Decision Guide for Investors
30 June 2027 is the last day Australian individuals can sell an asset wholly under the old CGT rules — but the legislated deemed-sale transition preserves the 50% discount on gains accrued to that date even if you hold. A decision framework for property, shares, ETFs, crypto, and business assets — with worked scenarios showing why accelerating helps far less than Budget-era commentary suggested.
CGT Reform for ASX Share Investors: How the 1 July 2027 Changes Apply to Stocks
The CGT reform is now law: the 50% discount is replaced by cost base indexation + 30% minimum tax from 1 July 2027. Here's what ASX share investors need to know about parcel methods, DRP cost base, on-market vs off-market disposals, and split treatment for parcels owned before 1 July 2027.
50% CGT Discount Reform: Cost Base Indexation + 30% Minimum Tax from 1 July 2027
Now law: Australia's 50% CGT discount is replaced with CPI cost base indexation plus a 30% minimum tax on real capital gains (Acts No. 49 and 50 of 2026, assented 26 June 2026). The new rules apply to gains accruing after 1 July 2027 — with split treatment for assets owned at that date.
CGT Reform for Crypto: Bitcoin, Ethereum and Tokens from 1 July 2027
The CGT reform is now law: the 50% discount on crypto held >12 months ends. From 1 July 2027 disposals fall under cost base indexation + 30% minimum tax. Here's what BTC, ETH, altcoin and DeFi investors need to know about parcel matching, hard forks, and split treatment.
CGT Reform for ETFs and Managed Funds: AMIT Cost Base + 1 July 2027 Rules
How the now-legislated CGT reform (Act No. 49 of 2026) applies to ETFs (Vanguard, BetaShares, iShares) and managed funds. AMIT cost base adjustments, distributed capital gains, foreign-domiciled vs ASX-domiciled ETF treatment, and DRP parcel tracking from 1 July 2027.
CGT Reform for Property Investors: Cost Base Indexation + 30% Min Tax from 1 July 2027
The CGT reform is now law: the 50% discount on investment property ends. From 1 July 2027 gains accrue under cost base indexation plus a 30% minimum tax. Before-and-after rules for properties owned at the changeover, with four worked examples covering a pre-reform sale, a 13-year split, a fresh post-2027 purchase, and a low-income retiree.
Small Business CGT Concessions Survive the 2027 Reform — Here's What's Retained
The legislated 2027 CGT reform (Act No. 49 of 2026) ends the general 50% CGT discount but small business CGT concessions are explicitly retained — and the 50% active asset reduction's turnover threshold rises to $10m from 2027-28. The 15-year exemption, retirement exemption and rollover keep their existing tests.
Budget 2026 and Your EOFY Plan: Why 30 June 2027 Is the Bigger Date
Budget 2026 left the 30 June 2026 EOFY mostly unchanged — but turned 30 June 2027 into the biggest single tax planning date in a generation, as the last EOFY before negative gearing and 50% CGT discount reform take effect.
FBT Electric Car Discount Reform — Budget 2026 Phased Transition to 1 April 2029
Budget 2026 transitioned the FBT electric car exemption to a permanent 25% discount (15% statutory rate) from 1 April 2029. Phased arrangements: EVs ≤$75,000 keep 100% discount until 1 April 2029; EVs above $75k up to the fuel-efficient LCT threshold get a new 25% discount from 1 April 2027.
$1,000 Instant Tax Deduction Explained — Budget 2026 (2026-27 Income Year)
The $1,000 Instant Tax Deduction for work-related expenses is now law, applying from the 2026-27 income year. 6.2 million workers benefit with an average tax saving of $205. No receipts required up to $1,000.
Resilience and Reform — Budget 2026 Framework and Fiscal Numbers
The non-tax half of Budget 2026: fuel security, $63.8B savings, debt trajectory, and the 15-pillar Productivity Package lifting long-run GDP.
Backing Small Business — Budget 2026 IAWO, Loss Carry-Back and Start-Up Refundability
Budget 2026's business package: permanent $20,000 instant asset write-off and 2-year loss carry-back (bill before Parliament), start-up refundability and R&D reform to come — plus the legislated CGT active-asset reduction threshold rise to $10M.
Federal Budget 2026-27 Summary — Every AU Tax Measure
Measure-by-measure Budget 2026-27 summary, updated for the Acts as passed June 2026: $1k instant deduction, $250 WATO, CGT + negative gearing reform.
30% Minimum Tax on Discretionary Trusts from 1 July 2028: Budget 2026 Explained
Budget 2026 introduced a 30% minimum tax on discretionary trust income from 1 July 2028. Trustee-paid, with non-refundable credits for beneficiaries. Excludes fixed/widely-held trusts, super, deceased estates, charitable trusts. Rollover relief 1 July 2027 – 30 June 2030.
$250 Working Australians Tax Offset (WATO) Explained — Budget 2026 (2027-28)
The $250 Working Australians Tax Offset is now law, starting from the 2027-28 income year. Permanent annual tax offset for 13 million workers, raising the effective tax-free threshold to $19,985 ($24,985 with LITO).
Medicare Levy Low-Income Thresholds Raised 2.9% — Retroactive to 1 July 2025
Budget 2026 lifted Medicare levy low-income thresholds by 2.9%, retroactive to 1 July 2025 (the start of the 2025-26 income year). Singles threshold $27,222→$28,011; family $45,907→$47,238; seniors single $43,020→$44,268; seniors family $59,886→$61,623; per dependant $4,216→$4,338.
Negative Gearing Reform Budget 2026: What Changed at 7:30 PM AEST by Purchase Date
Treasurer Chalmers handed down negative gearing reform on 12 May 2026. The new rules differ based on when you bought the property — four buckets explained with the official Treasury examples.
Division 293 Tax: What Triggers It, How It's Calculated, and EOFY Planning
Division 293 tax is a 15% additional tax on concessional super contributions for high-income earners above $250,000. How it works, what triggers it, worked examples, and planning strategies to manage or avoid the surcharge.
Federal Budget 2026: Tax Measures That Affect Your Return
What the May 2026 Federal Budget means for individual taxpayers — stage 3 tax cuts from 1 July 2026, super changes, payday super, and planning moves to make before EOFY.
Selling Shares Before 30 June: Tax-Loss Harvesting in Australia
How to use tax-loss harvesting to offset capital gains before EOFY — the wash sale rule (ATO's view), the 12-month CGT discount interaction, how to execute it properly, and which assets qualify.
Fake ATO Refund Messages 2026: Spot a Tax Scam
How to tell a real ATO refund message from a scam in 2026 — the signals, what the ATO will and won't do, and how to verify your real refund.
Every Tax Change From 1 July 2026 — Australia's 2026-27 Rates Live
Every Australian tax change live from 1 July 2026: 15% second rate, $1,000 instant deduction, $32,500 super cap, payday super, 91c/km, new MLS tiers.
Tax-Deductible Donations Before 30 June 2026 — DGR Timing, Traps, and the 5-Year Spread (ATO)
A donation is deductible in the year it is paid, not the year the receipt arrives. BPAY cut-offs, credit-card settlement lag, workplace giving, PAF top-ups, and when a $5,000 gift can be spread across 5 income years under ITAA 1997 s 30-18.
Instant Asset Write-Off 2026: $20k Threshold + 30 June Deadline
$20,000 instant asset write-off ends 30 June 2026 for SBE under $10M turnover. When 'first used' beats invoice date, plus 5 EOFY timing scenarios.
Prepay Investment Loan Interest Before 30 June 2026 — The 12-Month Rule (ATO)
The ITAA 1936 s 82KZM 12-month rule lets individual investors deduct up to 12 months of prepaid loan interest this FY. A worked example on a $600k loan, when it backfires, and the ATO's eligible service period test.
Starting a New Job in Australia — TFN, HELP, Super and Pay Setup Checklist (2025-26)
The first 30 days at a new Australian employer set your tax for the next 12 months. TFN declaration, HELP loan continuity, choosing your super fund (or letting MyGov auto-choose), consolidating multiple accounts, and how to spot wrong PAYG withholding before it costs you.
Division 293 Tax 2025-26: The Extra 15% on Super Over $250k
An extra 15% tax on concessional super contributions once your income plus contributions tops $250,000. Who pays, how it's calculated, and how to pay it.
Notice of Intent to Claim a Super Deduction: Deadlines & Traps 2025-26
Lodge your Notice of Intent with your super fund before you file your 2025-26 return, or by 30 June 2027. The traps that void the deduction, plus a worked example.
PAYG Instalments: How to Vary Before EOFY 2025-26 If Your Income Dropped (ATO)
Sole traders, investors and business owners can vary or suspend PAYG Instalments mid-year if circumstances change. Deadlines, the variation process, how the ATO calculates GIC if you under-estimate, and a worked example.
EOFY Carry-Forward Unused Concessional Cap 2025-26 — Catch-up Super Strategy (ATO)
Carry forward up to 5 years of unused concessional cap if your 30 June total super balance was under $500k. Worked example and EOFY checklist for 2025-26.
Federal Budget 12 May 2026: What to Watch for Your Tax — Preview (ATO Thresholds)
Australian Federal Budget is handed down 12 May 2026. What to watch for income tax brackets, HELP thresholds, super caps, Medicare levy surcharge, instant asset write-off, and the 50% CGT discount. Updated post-Budget.
Share Purchase Plan (SPP) Tax 2025-26 — ESS Concessions & Reporting (ATO)
SPPs are ESS interests. Use the $1,000 upfront reduction if income under $180k, 30-day rule on disposal, and CGT on sale. Worked example and 2025-26 reporting.
WFH Tax Deduction 2025-26 — Fixed Rate 70c/hr vs Actual Cost Method (ATO)
ATO PCG 2023/1 fixed rate is 70c per hour for 2024-25 and 2025-26. Compare fixed vs actual cost, see record-keeping rules, and a 1,200-hour worked example.
Sole Trader vs Company vs Trust: Choosing a Business Structure (2025-26)
Side-by-side comparison of sole trader, company and discretionary trust structures for Australian small businesses in 2025-26, with worked examples at $80k, $150k and $250k profit.
Investment Bonds and the 10-Year Rule Explained (2025-26)
How Australian investment bonds are taxed, why the 10-year rule matters for high earners, and worked examples comparing bonds to direct investing at 30%, 37% and 45% marginal rates.
State Tax Burden Compared: Which Australian State Costs You Most in 2025-26?
Comparison of stamp duty, land tax, and payroll tax across NSW, VIC, QLD, WA, SA, TAS, ACT and NT for 2025-26, with worked examples for homebuyers, property investors and small employers.
EV Novated Lease Tax Savings Explained (Australia 2025-26)
How salary packaging an electric vehicle through a novated lease works, who is eligible for the FBT exemption, and a worked example showing annual tax savings.
Victoria Land Tax 2025-26: Rates, Thresholds & Surcharges
Victorian land tax for 2025-26: general rates and thresholds, trust and absentee owner surcharges, vacant land tax, and a worked example for an investment property.
Rent vs Buy in Australia: The Real Tax Comparison (2025-26)
A side-by-side tax comparison of renting versus buying in Australia, including stamp duty costs, negative gearing, CGT discount, and a 10-year worked example.
Childcare Subsidy and Family Tax Benefit: How They Interact with Your Tax Return
How CCS and FTB are calculated, how they reconcile against your tax return, and the key deadlines and traps to avoid in 2026-27.
FBT on Company Cars, Parking and Entertainment 2025-26
How fringe benefits tax applies to company cars, car parking and entertainment in 2025-26, including calculation methods, exemptions and worked examples.
SAPTO Calculator AU 2025-26 — Seniors and Pensioners
Work out your Seniors and Pensioners Tax Offset for 2025-26 — $2,230 max for singles, $1,602 each for couples, shade-out at 12.5¢/$ above the threshold.
Spouse Super Contribution Tax Offset: How to Claim Up to $540 in 2025-26
If your spouse earns under $40,000, you can contribute to their super and claim a tax offset of up to $540. Here's how the spouse contribution offset works, who qualifies, and how to maximise it.
Selling Your Home as an Expat: The Main Residence Exemption Trap
If you leave Australia and sell your home while non-resident, you may lose the main residence CGT exemption entirely. Here's how the rules work and what you can do.
Non-Resident CGT Is Not 80% — Here's What You Actually Pay
A viral claim says non-residents pay 80% tax on Australian property gains. We break down the real numbers, the rules behind the confusion, and what non-residents actually owe.
Non-Resident vs Resident Tax: Side-by-Side Comparison (2025-26)
How much more tax do non-residents pay in Australia? A direct comparison of income tax, CGT, and Medicare levy at common income levels for 2025-26.
Contractor vs Employee in Australia: The Real Pay Differences
A plain-language guide to the real pay differences between ABN contracting and PAYG employment in Australia — GST, super, deductions, leave, and hidden costs.
HELP Repayment: How the 2025-26 Marginal System Works
Guide to the 2025-26 marginal HELP repayment system — thresholds, tiers, monthly impact, and salary sacrifice interaction.
Salary Sacrifice Explained: How Concessional Contributions Affect Your Pay
Guide to concessional contributions, the $30k cap, Division 293, HELP repayment income, and Medicare levy surcharge.
The Savings Tax Trap at 4.10%: Why Your Real Return Is Lower Than You Think
With the cash rate at 4.10% and savings accounts paying up to 5%, the tax on interest income takes a significant bite. Here's how to calculate your real after-tax, after-inflation return.
Negative Gearing Gets Deeper After the March 2026 Rate Hike — Is That Good or Bad?
With the cash rate at 4.10%, investment property interest costs have jumped. Bigger deductions sound great, but deeper negative gearing means worse cash flow. Here's how to think about the trade-off.
RBA Raises Cash Rate to 4.10% in March 2026: Tax Implications for Every Taxpayer
The Reserve Bank hiked the cash rate by 25 basis points to 4.10% on 17 March 2026 — the second consecutive increase. Here's what it means for your mortgage deductions, savings tax, and investment decisions.
EOFY Capital Gains Tax Planning (2025-26): Sell Before or After 30 June?
How the timing of asset sales around 30 June affects capital gains tax, including the 12-month discount, capital losses, and wash sale risks.
EOFY Deduction Strategies for Employees (2025-26): Maximise Before 30 June
Practical guide to maximising work-related tax deductions before 30 June 2026, covering equipment purchases, WFH records, prepayments, and charitable donations.
EOFY Medicare Levy Surcharge Check (2025-26): Do You Need Private Health Before 30 June?
How to check whether you need private health insurance before 30 June to avoid the Medicare Levy Surcharge, including income thresholds and cost comparisons.
EOFY Property Investor Checklist (2025-26): Rental Deductions Before 30 June
Checklist of rental property tax deductions and actions for Australian property investors to review before 30 June 2026.
EOFY Super Contribution Deadline 2025-26: Last Day to Top Up Before 30 June
Key deadlines and cap limits for making super contributions before 30 June 2026, including concessional, non-concessional, and carry-forward rules.
EOFY Tax Checklist for Individuals (2025-26): What to Do Before 30 June
Practical checklist of tax actions Australian individuals should take before 30 June 2026 to reduce taxable income and avoid missed deductions.
EOFY Tax Checklist for Small Business (2025-26): Key Actions Before 30 June
Essential end-of-financial-year actions for Australian small businesses including asset write-off, BAS reconciliation, super payments, and trust distributions.
Trust Distribution Deadline: Why 30 June Resolutions Matter (2025-26)
Why trustees must make distribution resolutions by 30 June, what happens if they don't, and how streaming rules apply to capital gains and franking credits.
27 Fortnights in a Year: Why PAYG Can Look Short in Australia (2025-26)
A practical guide to why a 27th fortnightly pay can leave too little tax withheld, when the ATO extra withholding table matters, and what to check next.
Can You Salary Sacrifice a Bonus in Australia? (2025-26)
If you are about to receive a bonus, this guide explains when you can salary sacrifice it into super, when it is too late, and which calculator to use before payday.
Division 7A Minimum Yearly Repayment Deadline for 2026
If you have a Division 7A loan, this guide explains why the minimum yearly repayment must be made by 30 June 2026 and what happens if you miss it.
Does Salary Sacrifice Still Help on a $300,000 Salary in Australia? (2025-26)
A practical guide to when salary sacrifice can still reduce tax on a $300,000 salary, and why the concessional cap and Division 293 tax limit matter.
How Unused Leave Is Taxed on Redundancy in Australia (2025-26)
See why unused annual leave and long service leave are not part of the tax-free redundancy amount, how they are reported, and which calculator to use next.
NSW Payroll Tax Threshold and Registration Rules (2025-26)
See the NSW payroll tax threshold, monthly registration thresholds, and when interstate wages reduce your entitlement for the 2025-26 year.
Will You Get Bonus Tax Back in Australia? (2025-26)
If your bonus looked taxed too high on the payslip, this guide explains when the extra withholding can come back as a refund and when it does not.
How to Check Tax on a Fortnightly Payslip in Australia (2025-26)
Use this practical checklist to compare PAYG tax on a fortnightly payslip with the ATO tax table, and understand when a difference is normal.
Tax on $300,000 Salary in Australia (2025-26): What Changes at This Income?
A practical guide to tax on a $300,000 salary in Australia for 2025-26, including top-bracket exposure, Medicare levy, and which calculator to use next.
FHSS Release Tax and Timing Explained (Australia 2025-26)
Verified guide to how FHSS release tax works, when the assessable amount goes into your return, and the timing rules around signing a property contract.
Franking Credits Refund Rules Explained (Australia 2025-26)
Verified guide to when franking credits reduce your tax, when they can create a refund, and why the 45-day rule still matters.
Genuine Redundancy vs ETP: What Stays Tax-Free? (Australia 2025-26)
Verified guide to what counts as a genuine redundancy payment, what is excluded, and how the excess is taxed as an employment termination payment.
Medicare Levy Low-Income Reduction Explained (Australia 2025-26)
Verified guide to when low-income earners pay less or no Medicare levy, how the shade-in range works, and why the MLS is a separate test.
What Private Health Cover Avoids Medicare Levy Surcharge? (Australia 2025-26)
Verified guide to what counts as appropriate private hospital cover for Medicare Levy Surcharge, when extras-only cover fails, and how the 2025-26 MLS thresholds work.
R&D Tax Incentive: Gambling and Tobacco Eligibility Exclusions Explained
A Treasury ministers release dated 8 December 2025 outlined draft law to exclude gambling and tobacco-related activities from R&D Tax Incentive eligibility from 1 July 2025, with a harm-minimisation carve-out.
ATO GIC Rate Now 11.43% p.a. (July–September 2026)
The ATO General Interest Charge rate for July–September 2026 is 11.43% p.a., compounding daily. See how GIC accrues on overdue tax and estimate your carrying cost.
Division 7A Loan Agreement Requirements (2025-26)
What a complying Division 7A loan agreement must include for 2025-26, including term limits, benchmark interest, and common drafting mistakes.
Division 7A Lodgment Day Checklist (2025-26)
A practical Division 7A lodgment day checklist: written agreement timing, required terms, repayment evidence, and how to avoid deemed dividend outcomes.
Division 7A Minimum Yearly Repayment Formula (2025-26)
How to calculate the Division 7A minimum yearly repayment (MYR) for 2025-26 with the 8.37% benchmark rate, plus common mistakes that trigger deemed dividends.
Fortnightly Pay to Annual Salary (Australia): 26-Pay Conversion Guide
How to convert fortnightly pay into annual salary and estimate tax correctly for Australian payslips and budgeting.
Hourly Rate to Annual Salary (Australia): Full-Time and Part-Time Method
Convert hourly wages to annual salary using realistic weekly hours, then estimate tax and take-home pay in Australia.
Monthly Pay to Annual Salary (Australia): 12-Month Tax Estimation
Convert monthly pay to annual salary, then estimate tax and take-home pay with Australian resident tax rates.
Salary Sacrifice vs Personal Super Contribution (2025-26): Which Is Better?
Compare salary sacrifice and personal deductible super contributions in 2025-26, including cashflow, admin, and cap considerations.
Second Job Tax in Australia: Why Extra Income Is Withheld Higher
Understand why second jobs often withhold more PAYG tax, and how final tax is calculated across all income sources.
Tax on $120,000 Salary in Australia (2025-26): Net Pay and Marginal Rate
How much tax you may pay on a $120,000 salary in 2025-26, including Medicare levy and common factors that change take-home pay.
Tax on $150,000 Salary in Australia (2025-26): How Much Do You Keep?
Estimate tax on a $150,000 salary in 2025-26 and see how super contributions, deductions, and HELP can change your net pay.
Tax on $90,000 Salary in Australia (2025-26): Take-Home Pay Guide
A practical breakdown of income tax, Medicare levy, and estimated take-home pay on a $90,000 salary in 2025-26.
Weekly Pay to Annual Salary (Australia): Correct Conversion and Tax Check
Convert weekly pay to annual salary correctly, then estimate tax and take-home pay using Australian resident tax settings.
Giving Fund Tax Update: Proposed 6% Minimum Distribution Rate
On 26 February 2026, the government announced a proposal to align minimum annual distribution rates for public and private giving funds at 6%.
LISTO Threshold Proposal: Increase From $37,000 to $45,000
On 11 February 2026, the government introduced legislation to lift the LISTO income threshold to $45,000 and raise the maximum offset to $810 from 1 July 2027.
Personal Income Tax Cuts From 1 July 2026: 16% to 15%
ATO confirms the legislated tax cuts: from 1 July 2026, the $18,201-$45,000 bracket drops from 16% to 15%. Here is what it means for take-home pay.
Thin Capitalisation Reforms Under Review: Key Dates and What Businesses Should Do
An independent review of Australia's 2024 thin capitalisation reforms began on 30 January 2026. Here are the focus areas, submission deadline, and practical actions for affected groups.
Trust TFN Withholding Annual Reporting: Proposed 1 July 2026 Start
Treasury consultation on modernising trust and investment income reporting closed on 1 February 2026. The proposal includes annual TFN withholding reporting for closely held trusts from 1 July 2026.
FRCGW 15% Rule Explained (Australia 2025-26)
Verified explanation of the 15% foreign resident capital gains withholding rule from 1 January 2025.
Key Tax Dates Australia 2026
Key ATO dates for 2025-26 & 2026-27: 30 Jun EOFY, 31 Oct self-lodger deadline, 15 May tax agent deadline, 28 Feb BAS Q2, super SG quarterly.
Late BAS Penalties Australia 2026
Late BAS risk controls and what to do before due date, based on ATO guidance.
Late Tax Return Penalties Australia 2026
How to reduce risk when lodging late, with verified ATO due-date anchors.
Negative Gearing vs Positive Cashflow (2025-26)
Tax-focused comparison using ATO rental expense treatment and practical modeling.
Non-Resident Tax Basics in Australia (2025-26)
Verified overview of core non-resident tax settings, including tax rates and Medicare levy treatment.
Rental Property Deductions Checklist (Australia 2025-26)
A verified checklist for rental property expenses you may claim now, over time, or not at all.
Rental Property Depreciation Basics (Australia 2025-26)
Verified primer on decline in value and deduction timing for rental assets.
Rental Property Interest Deductions (Australia 2025-26)
Verified guidance on interest deductibility and private apportionment for rental loans.
Rental Property Private Use Apportionment (2025-26)
Verified guide to apportioning expenses when rental property has private use periods.
Rental Property Record-Keeping Checklist 2025-26 (ATO-Proof)
Use this rental property records checklist to support deductions, substantiate apportionment, and lower amendment risk in 2025-26.
Rental Property: Repairs vs Improvements (2025-26)
Verified guide to separating immediate repairs from capital improvements for rental property tax claims.
Can You Claim Rental Property Travel in 2025-26?
ATO rules on rental property travel deductions in 2025-26, including common denied claims, exceptions, and record requirements.
Tax Agent vs Self-Lodgement Deadlines (2026)
When agent lodgment concessions may apply and where self-lodger deadlines differ.
Construction Worker Tax Deductions 2025-26: What You Can Claim
ATO-aligned construction deductions for tools, PPE, travel, and record rules so you can avoid over-claiming and missed claims.
Tax Deductions for Consultants (Australia 2025-26)
Verified consultant deduction guide for subscriptions, software, and records.
Tax Deductions for Drivers (Australia 2025-26)
Verified driver deduction guide with car-claim method references.
Tax Deductions for Freelancers (Australia 2025-26)
Verified freelancer deduction guide for sole trader expense categories.
Tax Deductions for Healthcare Workers (Australia 2025-26)
Verified healthcare deduction guide based on ATO occupation rules.
Tax Deductions for Hospitality Workers (Australia 2025-26)
Verified hospitality worker deduction guide with practical exclusions.
Tax Deductions for IT Professionals (Australia 2025-26)
Verified IT deduction guide for equipment, subscriptions, and mixed-use costs.
Tax Deductions for Nurses (Australia 2025-26)
Verified guide to common nurse deduction categories, records, and high-risk mistakes for 2025-26.
Tax Deductions for Real Estate Agents (Australia 2025-26)
Verified real estate deduction guide with car/phone apportionment focus.
Sales Worker Tax Deductions 2025-26: Claim Rules and Examples
ATO-based deduction rules for sales workers, including travel, phone, home-office apportionment, and evidence requirements.
Teacher Tax Deductions 2025-26: What You Can and Can't Claim
ATO-aligned teacher deduction guide covering classroom supplies, professional development, home-office costs, and record rules.
Tax Deductions for Tradies (Australia 2025-26)
Verified tradie deduction guide for tools, licences, and work-related records.
Tax Return Deadline Australia 2026 (Individuals)
Verified due-date guide for self-lodgers, including the 31 October rule and payment timing notes.
Work-Related Car Expenses: 88 Cents vs Logbook (2025-26)
Verified comparison of cents per kilometre and logbook methods for 2025-26 car expense claims.
Car Logbook Method: The 12-Week Rule and 5-Year Validity
How to keep a compliant logbook, what records you need, and when you must refresh it.
FBT Electric Car Exemption: Eligibility, PHEV Cut-Offs, and What Counts
A practical checklist for the electric car FBT exemption, including the 1 July 2022 start rule, LCT limits, and the 1 April 2025 change for plug-in hybrids.
Foreign Resident CGT Withholding: 15% Rate From 1 January 2025
If you sell Australian property, a 15% withholding can apply unless a valid clearance certificate or variation is in place. Here is what changed from 1 January 2025.
Instant Asset Write-Off 2025–26: Extension Status and Core Rules
The $20,000 write-off is proposed to run to 30 June 2026. This update explains the bill status, timing tests, and how the small business pool works.
The 6-Year Main Residence Rule (and When It Resets)
How the absence rule works when you move out, rent your home, and want to keep the CGT main residence exemption.
Super on Paid Parental Leave: Starts 1 July 2025
From 1 July 2025, super is paid on government-funded Parental Leave Pay. This update explains who gets it, how it is calculated, and when payments arrive.
Payday Super: What Changes on 1 July 2026
From 1 July 2026, super must reach funds within 7 business days of payday. This insight covers the new timing rule, the new-employee exception, and readiness steps.
PSI 80% Rule Explained: Can You Still Pass the Results Test?
If one client is 80%+ of your PSI, this guide explains the results test, when PSB self-assessment is blocked, and when to seek an ATO determination.
Work-From-Home Fixed Rate 2024–25: 67c Method Explained
ATO's 67c fixed rate method for 2024–25 WFH claims: what is included, what you can still claim separately, records required, and a worked example.
ATO 'Debts on Hold' Are Now Showing in Account Balances
From August 2025, the ATO is progressively displaying debts on hold in account balances. Here's what that means and how to respond.
ATO Interest Charges No Longer Tax Deductible from 1 July 2025
General interest charge (GIC) and shortfall interest charge (SIC) are no longer deductible. If you carry ATO debt, the after-tax cost just went up significantly.
RBA Hikes Cash Rate to 3.85%: What It Means for Your Tax and Investments
The Reserve Bank raised rates to 3.85% in February 2026 — the first hike since 2023. Here's how it affects mortgage deductions, CGT decisions, savings income, and investment property returns.
Super Guarantee Hits 12% — and Payday Super Starts July 2026
The super guarantee rate reached 12% on 1 July 2025, completing a decade-long increase. From July 2026, employers must pay super every payday instead of quarterly.
50% CGT Discount Under Review: What the Senate Inquiry Means for Investors
A Senate inquiry into the 50% CGT discount reports in March 2026. The OECD and unions want it cut. Here's what could change and what investors should consider.
Holiday Home Tax Deductions: ATO Crackdown from July 2026
The ATO's draft ruling TR 2025/D1 could deny mortgage interest, rates, and insurance deductions on holiday homes used mainly for private purposes. Here's what you need to know.
CEX vs On-Chain Crypto Trading: Tax Differences in Australia
Trading crypto on exchanges vs DeFi protocols has the same CGT rules but very different compliance requirements. Learn what the ATO expects from each.
ATO Division 7A Interest Rate 2025-26 — 8.37% Benchmark (Down from 8.77% in 2024-25)
ATO Division 7A benchmark rate is 8.37% for 2025-26; from 1 July 2026 the 2026-27 rate is 8.77%. Rate history, repayment impact, 30 June deadline.
Payday Super 2026: What Employers Need to Know
From 1 July 2026, employers must pay super on payday, not quarterly. Understand the new rules, compliance requirements, and how to prepare for this major change.
ATO Audit Red Flags: Tax Return Triggers 2025
Learn the top ATO audit triggers for 2025 tax returns. From work-from-home deductions to rental properties and crypto, discover what the ATO is watching and how to stay compliant.
CGT on Inherited Property Australia
Inherited a property? Learn when CGT applies, how the cost base is calculated, and how main residence rules affect the tax when you sell.
Selling Rental Property | CGT Guide Australia
Selling your investment property? Learn how CGT is calculated, how depreciation affects your tax, and strategies to reduce what you owe.
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