Learn & Understand

Tax insights in plain English

Understand Australian tax rules to make better decisions — CGT, deductions, super, compliance, and more.

144 Articles

8 Topic Hubs

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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.

Cross-Border & Withholding

Foreign resident, FRCGW, and withholding-focused explainers.

Policy Updates

High-impact tax rule changes, consultation outcomes, and key start dates.

Capital Gains Tax

CGT discount, cost base, main residence exemptions, and asset planning.

Superannuation

Contributions, salary sacrifice, Division 296, and retirement planning.

Income Tax & PAYG

Salary breakdowns, withholding, pay conversions, and bonus tax guides.

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All Tax Planning 37 Deductions 25 Income Tax 24 Policy Update 24 Compliance 23 EOFY 17 Tax Return 17 Superannuation 15 Investment Property 14 CGT 12 Work Expenses 10 Property 9 PAYG 9 Salary 9 ATO 9 Investing 8 Capital Gains Tax 7 Super 7 Rental Property 7 Small Business 6 Deadlines 6 Salary Sacrifice 5 Non-Resident 5 GST 5 Interest Rates 5 Property Tax 5 Division 7A 5 Company Tax 5 Pay Comparison 4 Employers 4 Business Tax 4 FBT 3 Tax Rates 3 Medicare Levy 3 Trusts 3 BAS 3 Loans 3 Pay Frequency 3 ATO Compliance 3 Division 293 2 High Income 2 Shares 2 Stamp Duty 2 Land Tax 2 Payroll Tax 2 Salary Packaging 2 HELP 2 MLS 2 Private Health 2 Fortnightly Pay 2 Payslip 2 Bonus 2 Redundancy 2 ETP 2 Contractors 2 Employment 2 International Tax 2 Economic Update 2 Tax Debt 2 Take Home Pay 2 Car Expenses 2 Record Keeping 2 Payday 2 Notice of Intent 1 Personal Deductible Contribution 1 PAYG Instalments 1 Sole Trader 1 Cash Flow 1 Activity Statement 1 Concessional Contributions 1 Federal Budget 1 2026-27 1 Policy 1 Employee Share Schemes 1 Working From Home 1 Business 1 Investment Bonds 1 State Taxes 1 Novated Lease 1 EV 1 Victoria 1 Rent vs Buy 1 childcare subsidy 1 family tax benefit 1 CCS 1 FTB 1 families 1 fringe benefits tax 1 company car 1 salary packaging 1 employer 1 tax offsets 1 seniors 1 retirement 1 SAPTO 1 aged pension 1 Tax Offset 1 Contractor 1 Employee 1 ABN 1 HECS 1 Student Debt 1 Methodology 1 Negative Gearing 1 Leave 1 NSW 1 Penalties 1 FHSS 1 First Home Buyer 1 Franking Credits 1 Dividends 1 Low Income 1 Inflation 1 Consultation 1 R&D Tax Incentive 1 Wages 1 Individual Tax 1 Hourly Rate 1 Tax Estimate 1 Overtime 1 Second Job 1 Marginal Rate 1 Tax Policy 1 Charitable Giving 1 DGR 1 LISTO 1 Take-home Pay 1 Tax Law 1 ATO Reporting 1 Capital Works 1 Nurses 1 Teachers 1 Electric Vehicles 1 Depreciation 1 Main Residence 1 Family 1 Employer Obligations 1 PSI 1 Sole Traders 1 Work From Home 1 ATO Updates 1 Cryptocurrency 1 DeFi 1 Tax Audit 1 Inherited Property 1 Deceased Estate 1 Students 1 Planning 1 PPOR 1

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Division 293 Tax Explained — $250,000 Threshold for 2025-26 & 2026-27 (ATO)

Division 293 adds an extra 15% tax to concessional super contributions once your income-plus-contributions tops $250,000. Who pays, how it's calculated, release authority options, and whether salary sacrifice is still worth it.

April 2026

Superannuation Division 293 High Income Tax Planning Salary Sacrifice

Notice of Intent to Claim a Deduction (NAT 71121) — EOFY 2025-26 Deadline (ATO)

Lodge your Notice of Intent with your super fund before you lodge your 2025-26 tax return — or before 30 June 2027, whichever is earlier. Common traps that void the deduction, a worked example, and the exact paperwork sequence.

April 2026

Superannuation EOFY Tax Planning Notice of Intent Personal Deductible Contribution

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.

April 2026

PAYG Instalments Sole Trader Cash Flow EOFY Activity Statement

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.

April 2026 Updated April 2026

Superannuation EOFY Tax Planning Concessional Contributions

Federal Budget 13 May 2026: What to Watch for Your Tax — Preview (ATO Thresholds)

Australian Federal Budget is handed down 13 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.

April 2026 Updated April 2026

Federal Budget Tax Planning 2026-27 Policy

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.

April 2026 Updated April 2026

Shares Employee Share Schemes Capital Gains Tax Tax Planning

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.

April 2026 Updated April 2026

Deductions Working From Home Tax Return EOFY

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.

April 2026

Business Tax Planning EOFY Small Business

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.

April 2026

Investment Bonds Tax Planning High Income EOFY

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.

April 2026

State Taxes Stamp Duty Land Tax Payroll Tax

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.

April 2026

Novated Lease EV FBT Salary Packaging

Land Tax in Victoria: Rates, Thresholds and Surcharges (2025-26)

A complete guide to Victorian land tax rates for 2025-26, including trust surcharges, absentee owner rates, vacant land tax, and a worked example for investment property.

April 2026

Land Tax Victoria Property 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.

April 2026

Property Rent vs Buy Stamp Duty Investing

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 2025-26.

April 2026

childcare subsidy family tax benefit CCS FTB families

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.

April 2026

FBT fringe benefits tax company car salary packaging employer

Seniors and Pensioners Tax Offset (SAPTO) Explained 2025-26

How SAPTO works, who qualifies, the shade-out thresholds for 2025-26, and how it can effectively raise your tax-free threshold to over $33,000.

April 2026

tax offsets seniors retirement SAPTO aged pension

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.

March 2026

Superannuation Tax Offset Tax Planning

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.

March 2026

Non-Resident Capital Gains Tax Property

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.

March 2026

Non-Resident Capital Gains Tax Property

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.

March 2026

Non-Resident Income Tax Tax Rates Capital Gains Tax

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.

March 2026

Pay Comparison Contractor Employee ABN GST

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.

March 2026

Pay Comparison HELP HECS Student Debt

Pay Comparison Methodology: What the Scenario Engine Includes

Review the assumptions, inclusions, and boundaries behind the AusTaxTools Pay compare engine for Australian salary, bonus, HELP, sacrifice, and contractor scenarios.

March 2026

Pay Comparison Methodology

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.

March 2026

Pay Comparison Salary Sacrifice Super Division 293

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.

March 2026

Interest Rates Income Tax Investing Tax Planning

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.

March 2026

Investment Property Interest Rates Negative Gearing Tax Planning

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.

March 2026

Interest Rates Tax Planning Policy Update Income Tax

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.

March 2026

EOFY Deductions Tax Return Tax Planning

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.

March 2026

EOFY CGT Capital Gains Tax Tax Planning

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.

March 2026

EOFY Medicare Levy MLS Private Health Tax Planning

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.

March 2026

EOFY Tax Planning Deductions Tax Return

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.

March 2026

EOFY Investment Property Deductions Property Tax

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.

March 2026

EOFY Trusts Compliance Tax Planning

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.

March 2026

EOFY Superannuation Tax Planning Salary Sacrifice

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.

March 2026

EOFY Small Business BAS GST Tax Planning

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.

Tax insights in plain English

Browse topic hubs

Occupational Deductions

Investment Property

Deadlines & Compliance

Cross-Border & Withholding

Policy Updates

Capital Gains Tax

Superannuation

Income Tax & PAYG

Find an article fast

Quick estimate

Division 293 Tax Explained — $250,000 Threshold for 2025-26 & 2026-27 (ATO)

Notice of Intent to Claim a Deduction (NAT 71121) — EOFY 2025-26 Deadline (ATO)

PAYG Instalments: How to Vary Before EOFY 2025-26 If Your Income Dropped (ATO)

EOFY Carry-Forward Unused Concessional Cap 2025-26 — Catch-up Super Strategy (ATO)

Federal Budget 13 May 2026: What to Watch for Your Tax — Preview (ATO Thresholds)

Share Purchase Plan (SPP) Tax 2025-26 — ESS Concessions & Reporting (ATO)

WFH Tax Deduction 2025-26 — Fixed Rate 70c/hr vs Actual Cost Method (ATO)

Sole Trader vs Company vs Trust: Choosing a Business Structure (2025-26)

Investment Bonds and the 10-Year Rule Explained (2025-26)

State Tax Burden Compared: Which Australian State Costs You Most in 2025-26?

EV Novated Lease Tax Savings Explained (Australia 2025-26)

Land Tax in Victoria: Rates, Thresholds and Surcharges (2025-26)

Rent vs Buy in Australia: The Real Tax Comparison (2025-26)

Childcare Subsidy and Family Tax Benefit: How They Interact with Your Tax Return

FBT on Company Cars, Parking and Entertainment 2025-26

Seniors and Pensioners Tax Offset (SAPTO) Explained 2025-26

Spouse Super Contribution Tax Offset: How to Claim Up to $540 in 2025-26

Selling Your Home as an Expat: The Main Residence Exemption Trap

Non-Resident CGT Is Not 80% — Here's What You Actually Pay

Non-Resident vs Resident Tax: Side-by-Side Comparison (2025-26)

Contractor vs Employee in Australia: The Real Pay Differences

HELP Repayment: How the 2025-26 Marginal System Works

Pay Comparison Methodology: What the Scenario Engine Includes

Salary Sacrifice Explained: How Concessional Contributions Affect Your Pay

The Savings Tax Trap at 4.10%: Why Your Real Return Is Lower Than You Think

Negative Gearing Gets Deeper After the March 2026 Rate Hike — Is That Good or Bad?

RBA Raises Cash Rate to 4.10% in March 2026: Tax Implications for Every Taxpayer

EOFY Deduction Strategies for Employees (2025-26): Maximise Before 30 June

EOFY Capital Gains Tax Planning (2025-26): Sell Before or After 30 June?

EOFY Medicare Levy Surcharge Check (2025-26): Do You Need Private Health Before 30 June?

EOFY Tax Checklist for Individuals (2025-26): What to Do Before 30 June

EOFY Property Investor Checklist (2025-26): Rental Deductions Before 30 June

Trust Distribution Deadline: Why 30 June Resolutions Matter (2025-26)

EOFY Super Contribution Deadline 2025-26: Last Day to Top Up Before 30 June

EOFY Tax Checklist for Small Business (2025-26): Key Actions Before 30 June

27 Fortnights in a Year: Why PAYG Can Look Short in Australia (2025-26)

Can You Salary Sacrifice a Bonus in Australia? (2025-26)

Division 7A Minimum Yearly Repayment Deadline for 2026

Does Salary Sacrifice Still Help on a $300,000 Salary in Australia? (2025-26)

How Unused Leave Is Taxed on Redundancy in Australia (2025-26)

NSW Payroll Tax Threshold and Registration Rules (2025-26)

Will You Get Bonus Tax Back in Australia? (2025-26)

How to Check Tax on a Fortnightly Payslip in Australia (2025-26)

Tax on $300,000 Salary in Australia (2025-26): What Changes at This Income?

Can't Pay BAS on Time? What to Do First (2026)

When Contractors Still Get Super in Australia (2025-26)

FHSS Release Tax and Timing Explained (Australia 2025-26)

Genuine Redundancy vs ETP: What Stays Tax-Free? (Australia 2025-26)

Franking Credits Refund Rules Explained (Australia 2025-26)

Medicare Levy Low-Income Reduction Explained (Australia 2025-26)

What Private Health Cover Avoids Medicare Levy Surcharge? (Australia 2025-26)

Foreign Investment Penalties (30 Jan 2026): Compliance Signals for Tax and Structuring

Global and Domestic Minimum Tax: Treasury Amending-Law Consultation (Feb-Mar 2026)

Inflation Steady at 3.8% in January 2026: Tax Effects to Watch

$21.5 Billion in Lost Super: What the 21 February 2026 Update Means

National Accounts (4 March 2026): What Stronger Growth Could Mean for Tax Planning

OECD Survey Signal (22 Jan 2026): Tax Planning in a Soft-Landing Economy

Consultation Open: Preventing Perpetrators Accessing Victims' Super Death Benefits

R&D Tax Incentive: Gambling and Tobacco Eligibility Exclusions Explained

Record Employment Update (22 Jan 2026): PAYG and Year-End Tax Checklist

Retirement Phase Super Reporting: Framework Released on 23 February 2026

Superannuation and Victims of Crime: What the 2026 Draft Legislation Proposed

Wages Growth Update (18 February 2026): A Tax Checklist for Employees

ATO GIC Rate March 2026: 10.65% p.a. (Q1 2026)

Division 7A Loan Agreement Requirements (2025-26)

Division 7A Lodgment Day Checklist (2025-26)

Division 7A Minimum Yearly Repayment Formula (2025-26)

Fortnightly Pay to Annual Salary (Australia): 26-Pay Conversion Guide