What “verified” means here
Source values and effective dates have been checked against official material, and the engine has independent reference tests. This is implementation verification, not a claim of professional tax review or ATO endorsement. Current-year law can change.
Source monitoring compares the registered evidence with newly retrieved documents. A changed or unavailable required source pauses fresh estimates. A verification check expires after 14 days even if a scheduled job does not run.
Income Tax Rates Act 1986
Open current official source ↗
Open the cited official document ↗
- Rule section
- Schedule 7 Part I clause 1, and tax-free threshold definition
- Source status
- Matches the verified evidence
- Last successful verification
- 5 Sept 2026, 2:01 am UTC
- Archived evidence SHA-256 (raw-evidence-html)
- 739be2b126edaac77adf0f2d715dc60dd5e58f22b4d24314461e2352bf98d883
- Normalised monitored-content fingerprint
- 35458425ac41e6001ba530db9cc33b6c8113a6125d668ba573948c6450654654
- Applies from
- 2024-07-01 through 2027-06-30
- Official publication or compilation date
- 2026-07-16
Income Tax Assessment Act 1997 — LITO
Open current official source ↗
Open the cited official document ↗
- Rule section
- Sections 61-110 and 61-115; non-refundable offset against basic income tax
- Source status
- Matches the verified evidence
- Last successful verification
- 5 Sept 2026, 2:01 am UTC
- Archived evidence SHA-256 (raw-evidence-html)
- 38b4245ea8dc8c9704bfd6dcb178217ed5b4dbc19730bda70f82f9b3ab6f8855
- Normalised monitored-content fingerprint
- 6099ae97e35160a53fe74fe052f2d405d6ec15d5ce4a7fbc6aafd0086f0f33dc
- Applies from
- 2020-07-01
- Official publication or compilation date
- 2026-07-24
Income Tax Assessment Act 1997 — standard work deduction
Open current official source ↗
Open the cited official document ↗
- Rule section
- Section 25-130(1), (2) and (4)(a): resident employee, lesser of $1,000 and assessable labour income, less listed work deductions
- Source status
- Matches the verified evidence
- Last successful verification
- 5 Sept 2026, 2:01 am UTC
- Archived evidence SHA-256 (raw-evidence-html)
- 9995335daba7a8896f899bad65e0b2ddb2d9e80886831114f35661f28a7530f9
- Normalised monitored-content fingerprint
- 4e00f4fe56cb5f7413344ecf2e25996e70b07cc951eea2280265973161fa7b2e
- Applies from
- 2026-07-01
- Official publication or compilation date
- 2026-07-24
Treasury Laws Amendment (Tax Reform No. 1) Act 2026
Open current official source ↗
Open the cited official document ↗
- Rule section
- Schedule 4 item 17 applies standard deduction from 2026-27. Schedule 3 item 6 applies WATO only from 2027-28.
- Source status
- Matches the verified evidence
- Last successful verification
- 5 Sept 2026, 2:01 am UTC
- Archived evidence SHA-256 (raw-evidence-html)
- c409a01cfd4ec47f458ad06f0b57b5a7fc6b2c3ba416a9747091ad11f97cdbe2
- Normalised monitored-content fingerprint
- d884d8e8a49034ffd49e7a26b535fcbb13d40dacbfa5cd92dc67297036406eb5
- Applies from
- 2026-07-01
- Official publication or compilation date
- 2026-06-26
Medicare Levy Act 1986
Open current official source ↗
Open the cited official document ↗
- Rule section
- Sections 3(1), 6, 7 and 8B: ordinary single $28,011/$35,013 thresholds, 2% levy, 10% phase-in cap; single uninsured surcharge
- Source status
- Matches the verified evidence
- Last successful verification
- 5 Sept 2026, 2:01 am UTC
- Archived evidence SHA-256 (raw-evidence-html)
- a306696d3e1ad77ab10aee18c4771d390000bcdd43266798c6fe7c193e0c75bd
- Normalised monitored-content fingerprint
- fd9c6604d1c64b6c31c67782b339425004b61cfafd8e6b5364322a0fef31fca3
- Applies from
- 2025-07-01
- Official publication or compilation date
- 2026-07-15
Treasury Laws Amendment (Delivering an Efficient and Trusted Tax System) Act 2026
Open current official source ↗
Open the cited official document ↗
- Rule section
- Schedule 5 items 3, 5 and 14: $35,013/$28,011 apply to assessments for 2025-26 and later income years
- Source status
- Matches the verified evidence
- Last successful verification
- 5 Sept 2026, 2:01 am UTC
- Archived evidence SHA-256 (raw-evidence-html)
- 792f1caab00e3fc71b536ff738b44944d98b36f2f18a3ec83d4151fda6920fcb
- Normalised monitored-content fingerprint
- a1367e803f8c7cd9c3cdda340ab9aae1286a9465b0636f69e9790dea331812d8
- Applies from
- 2025-07-01
- Official publication or compilation date
- 2026-07-01
Higher Education Support Act 2003
Open current official source ↗
Open the cited official document ↗
- Rule section
- Sections 154-1, 154-5, 154-10, 154-15, 154-20 and 154-25: repayment income, repayable debt, marginal formula and 10% cap
- Source status
- Matches the verified evidence
- Last successful verification
- 5 Sept 2026, 2:01 am UTC
- Archived evidence SHA-256 (raw-evidence-html)
- 87b52b77f98e06a35c53466baefa17801a7bec3b285d7d3b07a7302fa3ab76e3
- Normalised monitored-content fingerprint
- d94ba86f39f646f0a4fe701089c9363aa691182f0efde0341bc333c61cb03c62
- Applies from
- 2025-07-01
- Official publication or compilation date
- 2026-07-16
HELP minimum repayment income and replacement indexable amount 2026-27
Open current official source ↗
Open the cited official document ↗
- Rule section
- Gazette C2026G00249 table: $69,528 minimum repayment income; $129,717 replacement indexable amount
- Source status
- Matches the verified evidence
- Last successful verification
- 5 Sept 2026, 2:01 am UTC
- Archived evidence SHA-256 (raw-evidence-html)
- 4a81c4d7d81358617abd4a30a657f0f46529266ed89fb973aa25a3028fce3152
- Normalised monitored-content fingerprint
- 6d9438a8fce63c84fe03e5ce5314a19d31059c232b099347ad0956f40983f109
- Applies from
- 2026-07-01 through 2027-06-30
- Official publication or compilation date
- 2026-04-20
Superannuation Guarantee (Administration) Act 1992
Open current official source ↗
Open the cited official document ↗
- Rule section
- Section 17A(2), charge percentage means 12. General rate corroborated by ATO Super guarantee table21 for2025-26 and2026-27. Simple contractual illustration only.
- Source status
- Matches the verified evidence
- Last successful verification
- 5 Sept 2026, 2:01 am UTC
- Archived evidence SHA-256 (raw-evidence-html)
- 70319e370fe47364d771ac141a70d129359753af443d6ec84e5fcd898bb77e38
- Normalised monitored-content fingerprint
- b1d0a3ad79eb0e5650689971e7f70fb0432ca0b153ca565710fb50d18d9013e1
- Applies from
- 2025-07-01
- Official publication or compilation date
- 2026-07-08
Taxation Administration Act 1953 — truncating return amounts
Open current official source ↗
Open the cited official document ↗
- Rule section
- Schedule 1 section 388-85: truncate amounts in forms requiring whole dollars. Component cent rounding is a disclosed product estimate convention.
- Source status
- Matches the verified evidence
- Last successful verification
- 5 Sept 2026, 2:01 am UTC
- Archived evidence SHA-256 (raw-evidence-html)
- 59d9c222c491352c4b21d9e2042dcf174a89f5607a7f32acc4d53fff2d4d3a1f
- Normalised monitored-content fingerprint
- 9abe0a64ed7dcb6de71bd93392f34e930180e2dd132b7d9160b75d4ec9c68315
- Applies from
- 2000-07-01
- Official publication or compilation date
- 2026-07-23
Medicare Levy Surcharge — income thresholds and rates
Open current official source ↗
- Rule section
- Tables for 1 July 2025 to 30 June 2026 and 1 July 2026 to 30 June 2027; approved hospital insurance and partial-year rules
- Source status
- Matches the verified evidence
- Last successful verification
- 5 Sept 2026, 2:01 am UTC
- Archived evidence SHA-256 (raw-evidence-html)
- 5039296c601cf56c9b75ab4a2918c88660178b0ea922272c55ac8dc390dc4398
- Normalised monitored-content fingerprint
- 1243dbc06b9d756a1edba02333e8c7fe4492656bfd3f2561f80352d59c43f10b
- Applies from
- 2025-07-01 through 2027-06-30
Treasury Laws Amendment (News Media Bargaining) (Consequential) Act 2026
Open current official source ↗
Open the cited official document ↗
- Rule section
- Schedule 1 items 2-6 (ITAA 1997) and 7-22 (TAA 1953): news-media charge and related administration only; no amendment of standard deduction, LITO, or whole-dollar return rule.
- Source status
- Matches the verified evidence
- Last successful verification
- 5 Sept 2026, 2:01 am UTC
- Archived evidence SHA-256 (raw-evidence-html)
- 1d4c29231376f302348238c98164092a9dbac00038e94b8e6f03a06d48b21b2c
- Normalised monitored-content fingerprint
- ba0d077a7c91386ad377ef7f9eea20d6d7f94836e85b43dadc986f2c2c119dc1
- Applies from
- 2026-08-27
- Official publication or compilation date
- 2026-08-27
Combatting Illicit Tobacco Act 2026
Open current official source ↗
Open the cited official document ↗
- Rule section
- Schedule 1 items 54-116: TAA Schedule 1 section 295-75 and Division 308 tobacco offences. Does not amend section 388-85.
- Source status
- Matches the verified evidence
- Last successful verification
- 5 Sept 2026, 2:01 am UTC
- Archived evidence SHA-256 (raw-evidence-html)
- 768d7978fc0228db53565b2b654cf006528aae67a5af8727ce8b3c6f17de5755
- Normalised monitored-content fingerprint
- 9fb7e0866272ff95414871b5464fa31ea7db6c9c4670b0cb52be7db299cbc5cb
- Applies from
- 2026-08-27
- Official publication or compilation date
- 2026-08-27