Ask Alanna source note
These curated facts help Ask Alanna answer common Australian tax questions. Each item links to the ATO guidance used as the source of truth. General information only, not personal tax advice.
Statutory figures current for 2025-26. Australian resident tax-free threshold: $18,200. Resident tax brackets for 2025-26: 0% to $18,200; 16% from $18,201 to $45,000; 30% from $45,001 to $135,000; 37% from $135,001 to $190,000; 45% above $190,000. Medicare levy is generally 2% extra.
ATO sourceStatutory figures current for 2024-25 onwards. Working from home expenses can generally be claimed using either the fixed rate method or the actual cost method. The fixed rate method is 70 cents per work hour from 2024-25 onwards. Records of hours worked from home are required, and some expenses are covered by the fixed rate while others may need separate records.
ATO sourceStatutory figures current for 2025-26. You must register for GST when GST turnover is $75,000 or more, or $150,000 or more for not-for-profits. Taxi and ride-sourcing services must register for GST immediately regardless of turnover. You generally need to register within 21 days of exceeding the threshold.
ATO sourceStatutory figure current for 2025-26. The super guarantee rate is 12% of an eligible employee's ordinary time earnings from 1 July 2025. Employers must pay super contributions at least quarterly.
ATO sourceStatutory figures current for 2025-26. Super contribution caps apply across all funds. Division 293 tax can apply when income plus low-tax contributions exceeds $250,000. Confirm the current concessional contributions cap against the ATO key superannuation rates and thresholds page before relying on it.
ATO sourceStatutory date. Individual tax returns are generally due by 31 October if self-lodged. Later lodgment dates may apply when using a registered tax agent, but the taxpayer generally needs to be on the agent's client list by 31 October.
ATO sourceStatutory figure. Written evidence is generally required when total work expense claims are over $300. The expense must be directly related to earning income, paid by the taxpayer, not reimbursed, and supported by records.
ATO sourceStatutory figure. Tax invoices are required for taxable sales over $82.50. A tax invoice generally needs to show seller identity, ABN, date, description and GST amount.
ATO source