ATO Tax and News
New personal tax rates for 2026–27 and 2027–28
The Government has announced changes to personal income tax rates, with new thresholds scheduled to apply from the 2026–27 and 2027–28 financial years.
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Threshold ($)
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2024/25 and 2025/26 Rates (%)
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2026/27 Rates (%)
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2027/28 Rates (%)
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|---|---|---|---|
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0 – 18,200
|
Tax free
|
Tax free
|
Tax free
|
|
18,201 – 45,000
|
16
|
15
|
14
|
|
45,001 –135,000
|
30
|
30
|
30
|
|
135,001 – 190,000
|
37
|
37
|
37
|
|
> 190,000
|
45
|
45
|
45
|
Key dates for employers to remember in 2026
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Date
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Remember
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|---|---|
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28 April 2026
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SG contributions for the January to March 2026 quarter to your employee’s super funds are due, so allow time for the payments to be received by this date if you're using a clearing house. Ensure you pay in full, on time, and to the right super fund.
|
|
21 May 2026
|
Lodge your fringe benefits tax (FBT) return and pay by this date if you have an FBT liability and are lodging by paper. If you're lodging electronically through a tax agent, you have until 25 June 2026.
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28 May 2026
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Lodge and pay your super guarantee charge (SGC) statement to us by this date if you missed the 28 April SG due date for the January to March 2026 quarter.
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1 July 2026
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Small Business Super Clearing House is closed. Payday Super begins so you'll need to change how frequently you pay super – more info to come about this below.
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14 July 2026
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Finalise your Single Touch Payroll (STP) data for the 2025–26 year, so your employees have the information they need to lodge their income tax returns. Include any reportable fringe benefits amounts in STP or on their payment summary. It's important to report the right information through STP-enabled software for every employee, on time, every time. This means you need to report on or before each payday to avoid penalties.
|
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28 July 2026
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SG contributions for the April to June 2026 quarter are due into the super fund so allow extra time if you're using a clearing house.
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