Australia Tax System & Filing Guides
12 guides on Personal tax returns, TFN, tax rates, offsets, and Medicare levy.
Australia Amending Your Tax Return Guide (Correcting Errors, Time Limits, Amendment Process, Voluntary Disclosures)
amending your Australian tax return — the correction process for the errors, the time limits for the amendments, the voluntary disclosure rules, the penalties for the incorrect returns.
Australia How to Lodge Your Tax Return Guide (myTax, Tax Agent, Paper Return, Pre-Filled Data, Lodge Options)
lodging your Australian tax return — the myTax online lodgement through the myGov, the registered tax agent lodgement, the paper tax return, the pre-filled data and the checking process.
Australia Income Tests Guide (Income for Medicare Purposes, SAPTO Income Test, Family Assistance Income Test, Super Contributions Test)
the Australian income tests used for the tax and the benefits — the income for the Medicare levy surcharge purposes, the SAPTO income test, the family assistance income test, the superannuation contributions income test.
Australia Medicare Levy Guide (Medicare Levy Rate, Medicare Levy Surcharge, Exemptions, Thresholds)
the Australian Medicare levy and the Medicare levy surcharge — the Medicare levy rate of 2%, the income thresholds for the reduced levy and the exemptions, the Medicare levy surcharge rates and the income thresholds, the private health insurance linkages.
Australia Notice of Assessment Guide (NOA, How to Read Your NOA, Tax Assessed, Refund or Payable)
the Australian notice of assessment — the NOA structure and the contents, the taxable income and the tax assessed, the tax offsets and the Medicare levy, the refund or the amount payable, the NOA amendments.
Australia Personal Tax Guide 2025-26 — Rates, Offsets, Medicare Levy
Australian personal income tax rates for 2025-26: progressive brackets from 0% to 45%, Medicare levy (2%), LITO, SAPTO, and foreign resident rates. Includes worked example and filing deadlines.
Australia Records Keeping Guide (Tax Records, 5-Year Rule, Digital Records, Record Keeping for Business)
the Australian tax records keeping — the 5-year record keeping rule, the acceptable record formats, the digital records and the myDeductions tool, the business record keeping requirements, the penalties for the inadequate records.
Australia Tax Filing Procedures Guide (myGov, ATO Portal, Tax Return, Deadlines, Records)
Australian tax filing procedures — the myGov account and the ATO online portal, the annual tax return lodgement, the key deadlines (31 October, 15 May), the record-keeping requirements, and the penalties for the late lodgement.
Australia Tax-Free Threshold Guide (Claiming the Tax-Free Threshold, Second Jobs, Non-Residents)
the Australian tax-free threshold — the eligibility for the tax-free threshold of $18,200, the claiming process through the employment declarations, the rules for the second jobs and the multiple employers, the treatment of the non-residents and the working holiday makers.
Australia Tax Offsets Guide (LITO, SAPTO, Franking Credits, List of Offsets, Eligibility)
the Australian tax offsets — the Low Income Tax Offset (LITO), the Senior and Pensioners Tax Offset (SAPTO), the franking credits offset, the list of all tax offsets and the eligibility criteria, the refundable vs non-refundable offsets.
Australia Tax Rates and Thresholds 2025-2026 Guide (Income Tax Brackets, Medicare Levy, Tax-Free Threshold, PAYG Withholding)
the Australian tax rates and thresholds for the 2025-2026 income year — the personal income tax brackets, the Medicare levy, the tax-free threshold, the PAYG withholding rates, the corporate tax rates, the capital gains tax rates.
Australia Tax File Number Guide (TFN Application, TFN Declaration, TFN Withholding, ATO Online Services)
the Australian Tax File Number — the TFN application process for the individuals and the businesses, the TFN declaration for the employers, the TFN withholding for the no-ABN and the no-TFN payments, the TFN privacy and the security.