Tax guides

Registration, invoices, credits and reporting are separate questions. Know what to check before turning a list of amounts into a business activity statement.

This guide explains the different roles of PAYG instalments, payroll withholding, business activity statements and annual tax returns.

This guide explains the Medicare levy, the surcharge and the role of an exemption statement, without deciding personal eligibility.

This guide covers the separate tax questions for investment income, capital gains, super contributions, earnings and withdrawals.

This guide covers bank interest records, TFN quotation, withholding and privacy in the context of preparing a tax return.

This guide covers residency distinctions, foreign income and capital gains records, currency conversion and conditional foreign tax offsets.

This guide explains the ATO’s capital-gains discount guidance for 2026–27 and the basic conditions for Australia’s main-residence exemption.

This guide explains the ATO’s published low income tax offset amounts, taxable-income bands and non-refundable treatment for Australia’s 2026–27 tax year.

This explanation covers the income and contribution threshold, additional tax rate and assessment process for Australia’s Division 293 tax.

This explanation covers work-related deductions and records in Australia, using the published government rules and their stated scope.

This explanation covers reportable fringe benefits for employees in Australia, using the published government rules and their stated scope.

This explanation covers gifts and donations deductions in Australia, using the published government rules and their stated scope.

This guide explains the Australian Government rebate on private health insurance, the income tiers and percentages for 1 July 2026 to 31 March 2027, and the two claiming methods.