Super
| Rate or threshold | Value | Applies from | Applies to | Previous period | Source | Checked |
|---|---|---|---|---|---|---|
| Super guarantee rate | 12% | 12%through | ATO | |||
| General interest charge (annual) | 11.51% | 11.43%through | ATO | |||
| Concessional cap | A$32,500 | ATO | ||||
| Non-concessional cap | A$130,000 | ATO | ||||
| Bring-forward cap | A$390,000 | ATO | ||||
| Total super balance cut-off | A$2,000,000 | A$2,000,000through | ATO | |||
| Catch-up balance threshold | A$500,000 | A$500,000through | Income Tax Assessment Act 1997 s 291-20(3)(b) (corpus C2004A05138 ¶291-20(3)(b), compilation 2026-07-01) | |||
| Catch-up lookback | 5 years | 5 yearsthrough | Income Tax Assessment Act 1997 s 291-20(4) and (5) (corpus C2004A05138 ¶291-20(4)-(5), compilation 2026-07-01) | |||
| Downsizer minimum age | 55 years | 55 yearsthrough | Income Tax Assessment Act 1997 s 292-102(1)(a) (corpus C2004A05138 ¶292-102(1)(a), compilation 2026-07-01) | |||
| Downsizer maximum per person | A$300,000 | A$300,000through | Income Tax Assessment Act 1997 s 292-102(4)(a) (corpus C2004A05138 ¶292-102(4)(a), compilation 2026-07-01) | |||
| Excess concessional tax offset | 15% | 15%through | ATO |
Payroll tax
| Rate or threshold | Value | Applies from | Applies to | Previous period | Source | Checked |
|---|---|---|---|---|---|---|
| NSW annual threshold | A$1,200,000 | A$1,200,000through | Revenue NSW | |||
| NSW rate | 5.45% | 5.45%through | Revenue NSW | |||
| VIC annual threshold | A$1,000,000 | A$1,000,000through | State Revenue Office Victoria | |||
| VIC rate | 4.85% | 4.85%through | State Revenue Office Victoria | |||
| QLD annual threshold | A$1,300,000 | A$1,300,000through | Queensland Revenue Office | |||
| QLD first rate step | 4.75% for total Australian wages up to A$6,500,000 | 4.75% for total Australian wages up to A$6,500,000through | Queensland Revenue Office | |||
| QLD second rate step | 4.95% for total Australian wages above A$6,500,000 | 4.95% for total Australian wages above A$6,500,000through | Queensland Revenue Office | |||
| ACT annual threshold | A$1,750,000 | ACT Revenue Office | ||||
| ACT first rate step | 6.75% for total Australian wages up to A$20,000,000 | ACT Revenue Office | ||||
| ACT second rate step | 6.85% for total Australian wages above A$20,000,000 and up to A$50,000,000 | ACT Revenue Office | ||||
| ACT third rate step | 7.35% for total Australian wages above A$50,000,000 and up to A$100,000,000 | ACT Revenue Office | ||||
| ACT fourth rate step | 7.85% for total Australian wages above A$100,000,000 and up to A$150,000,000 | ACT Revenue Office | ||||
| ACT fifth rate step | 8.75% for total Australian wages above A$150,000,000 | ACT Revenue Office |
FBT
| Rate or threshold | Value | Applies from | Applies to | Previous period | Source | Checked |
|---|---|---|---|---|---|---|
| Fringe benefits tax rate | 47% | 47%through | ATO | |||
| Type 1 gross-up | 2.0802 | 2.0802through | ATO | |||
| Type 2 gross-up | 1.8868 | 1.8868through | ATO |
Fuel tax credits
| Rate or threshold | Value | Applies from | Applies to | Previous period | Source | Checked |
|---|---|---|---|---|---|---|
| Diesel, off-road use | 53.7 cents per litre | 36.6 cents per litrethrough | ATO | |||
| Diesel, heavy vehicle on-road use | 21.3 cents per litre | 20.2 cents per litrethrough | ATO | |||
| Petrol, off-road use | 53.7 cents per litre | 36.6 cents per litrethrough | ATO |
Business
| Rate or threshold | Value | Applies from | Applies to | Previous period | Source | Checked |
|---|---|---|---|---|---|---|
| Instant asset write-off threshold | A$20,000 | A$20,000through | ATO |
Individual income tax
| Rate or threshold | Value | Applies from | Applies to | Previous period | Source | Checked |
|---|---|---|---|---|---|---|
| Resident income tax bracket, first | 0% from A$0 | 0% from A$0through | ATO | |||
| Resident income tax bracket, second | 15% from A$18,200 | 16% from A$18,200through | ATO | |||
| Resident income tax bracket, third | 30% from A$45,000 | 30% from A$45,000through | ATO | |||
| Resident income tax bracket, fourth | 37% from A$135,000 | 37% from A$135,000through | ATO | |||
| Resident income tax bracket, fifth | 45% from A$190,000 | 45% from A$190,000through | ATO |
Upcoming changes
Upcoming CGT reset
| Schedule item | Value or rule | Applies from | Applies to | Source | Checked |
|---|---|---|---|---|---|
| Reset date | 1 Jul 2027 | C2026A00049 (Treasury Laws Amendment (Tax Reform No. 1) Act 2026), Schedule 1 Parts 1-2; C2026A00050 (Income Tax Rates Amendment (Tax Reform No. 1) Act 2026), Schedule 1 s12AA | |||
| Deferred-gain discount | 50% | C2026A00049 (Treasury Laws Amendment (Tax Reform No. 1) Act 2026), Schedule 1 Parts 1-2; C2026A00050 (Income Tax Rates Amendment (Tax Reform No. 1) Act 2026), Schedule 1 s12AA | |||
| Minimum tax rate | 30% | C2026A00049 (Treasury Laws Amendment (Tax Reform No. 1) Act 2026), Schedule 1 Parts 1-2; C2026A00050 (Income Tax Rates Amendment (Tax Reform No. 1) Act 2026), Schedule 1 s12AA |
Earlier attested periods
Show earlier schedule rows
| Rate or threshold | Value | Applies from | Applies to | Previous period | Source | Checked |
|---|---|---|---|---|---|---|
| NSW annual threshold | A$1,200,000 | Revenue NSW | ||||
| NSW rate | 5.45% | Revenue NSW | ||||
| VIC annual threshold | A$700,000 | State Revenue Office Victoria | ||||
| VIC rate | 4.85% | State Revenue Office Victoria | ||||
| QLD annual threshold | A$1,300,000 | Queensland Revenue Office | ||||
| QLD first rate step | 4.75% for total Australian wages up to A$6,500,000 | Queensland Revenue Office | ||||
| QLD second rate step | 4.95% for total Australian wages above A$6,500,000 | Queensland Revenue Office | ||||
| NSW annual threshold | A$1,200,000 | A$1,200,000through | Revenue NSW | |||
| NSW rate | 5.45% | 5.45%through | Revenue NSW | |||
| VIC annual threshold | A$900,000 | A$700,000through | State Revenue Office Victoria | |||
| VIC rate | 4.85% | 4.85%through | State Revenue Office Victoria | |||
| QLD annual threshold | A$1,300,000 | A$1,300,000through | Queensland Revenue Office | |||
| QLD first rate step | 4.75% for total Australian wages up to A$6,500,000 | 4.75% for total Australian wages up to A$6,500,000through | Queensland Revenue Office | |||
| QLD second rate step | 4.95% for total Australian wages above A$6,500,000 | 4.95% for total Australian wages above A$6,500,000through | Queensland Revenue Office | |||
| NSW annual threshold | A$1,200,000 | A$1,200,000through | Revenue NSW | |||
| NSW rate | 5.45% | 5.45%through | Revenue NSW | |||
| VIC annual threshold | A$1,000,000 | A$900,000through | State Revenue Office Victoria | |||
| VIC rate | 4.85% | 4.85%through | State Revenue Office Victoria | |||
| QLD annual threshold | A$1,300,000 | A$1,300,000through | Queensland Revenue Office | |||
| QLD first rate step | 4.75% for total Australian wages up to A$6,500,000 | 4.75% for total Australian wages up to A$6,500,000through | Queensland Revenue Office | |||
| QLD second rate step | 4.95% for total Australian wages above A$6,500,000 | 4.95% for total Australian wages above A$6,500,000through | Queensland Revenue Office |
Company tax
| Schedule item | Value or rule | Applies from | Applies to | Source | Checked |
|---|---|---|---|---|---|
| Base rate entity company tax rate | 25% | ATO | |||
| General company tax rate | 30% | ATO | |||
| Base rate entity turnover threshold | A$50,000,000 | ATO | |||
| Base rate entity company tax rate | 25% | ATO | |||
| General company tax rate | 30% | ATO | |||
| Base rate entity turnover threshold | A$50,000,000 | ATO |
GST
| Schedule item | Value or rule | Applies from | Applies to | Source | Checked |
|---|---|---|---|---|---|
| GST rate | 10% | A New Tax System (Goods and Services Tax) Act 1999 s 9-70 | |||
| GST rate | 10% | A New Tax System (Goods and Services Tax) Act 1999 s 9-70 |
Div 7A
| Schedule item | Value or rule | Applies from | Applies to | Source | Checked |
|---|---|---|---|---|---|
| Benchmark interest rate, FY2026 | 8.37% | ATO | |||
| Benchmark interest rate, FY2027 | 8.77% | ATO |
Rules
| Schedule item | Value or rule | Applies from | Applies to | Source | Checked |
|---|---|---|---|---|---|
| Maximum secured registered mortgage loan term | 25 years | packages/determine/corpus/C1936A00027.md ¶109N | |||
| Maximum unsecured loan term | 7 years | packages/determine/corpus/C1936A00027.md ¶109N | |||
| s109E6_minimum_yearly_repayment | minimum yearly repayment = amount of the amalgamated loan not repaid before the current year multiplied by current year's benchmark interest rate divided by (1 minus (1 plus current year's benchmark interest rate) to the power of minus remaining term) | packages/determine/corpus/C1936A00027.md ¶109E (the compilation renders the formula as an image; wording above is from the ATO Div 7A calculator page and must be attested) | |||
| Remaining term definition | remaining term is the difference between: (a) the number of years in the longest term of any of the constituent loans that the amalgamated loan takes account of; and (b) the number of years between the end of the private company’s year of income in which the loan was made and the end of the private company’s year of income before the year of income for which the minimum yearly repayment is being worked out; rounded up to the next higher whole number if the difference is not already a whole number. | packages/determine/corpus/C1936A00027.md ¶109E (the compilation renders the formula as an image; wording above is from the ATO Div 7A calculator page and must be attested) |
FBT car valuation
| Schedule item | Value or rule | Applies from | Applies to | Source | Checked |
|---|---|---|---|---|---|
| Car statutory formula rate | 20% | ATO |
Super contribution base
| Schedule item | Value or rule | Applies from | Applies to | Source | Checked |
|---|---|---|---|---|---|
| Maximum contribution base, annual | A$270,830 | ATO |
Division 296
| Schedule item | Value or rule | Applies from | Applies to | Source | Checked |
|---|---|---|---|---|---|
| Large balance threshold | A$3,000,000 | ITAA 1997 (corpus C2004A05138, 1 July 2026 compilation) ¶296-30(a), ¶296-35(a), ¶296-40(2)-(3), ¶296-45(2)-(3), ¶296-50; Superannuation (Building a Stronger and Fairer Super System) Imposition Act 2026 (corpus C2026A00009) ¶5(a), ¶5(b)(i)-(ii) | |||
| Very large balance threshold | A$10,000,000 | ITAA 1997 (corpus C2004A05138, 1 July 2026 compilation) ¶296-30(a), ¶296-35(a), ¶296-40(2)-(3), ¶296-45(2)-(3), ¶296-50; Superannuation (Building a Stronger and Fairer Super System) Imposition Act 2026 (corpus C2026A00009) ¶5(a), ¶5(b)(i)-(ii) | |||
| Rate on taxable superannuation earnings | 15% | ITAA 1997 (corpus C2004A05138, 1 July 2026 compilation) ¶296-30(a), ¶296-35(a), ¶296-40(2)-(3), ¶296-45(2)-(3), ¶296-50; Superannuation (Building a Stronger and Fairer Super System) Imposition Act 2026 (corpus C2026A00009) ¶5(a), ¶5(b)(i)-(ii) | |||
| Additional rate on very large component | 10% | ITAA 1997 (corpus C2004A05138, 1 July 2026 compilation) ¶296-30(a), ¶296-35(a), ¶296-40(2)-(3), ¶296-45(2)-(3), ¶296-50; Superannuation (Building a Stronger and Fairer Super System) Imposition Act 2026 (corpus C2026A00009) ¶5(a), ¶5(b)(i)-(ii) |
Termination
Show 12 termination rows
| Schedule item | Value or rule | Applies from | Applies to | Source | Checked |
|---|---|---|---|---|---|
| ETP cap, FY2025 | A$245,000 | ATO | |||
| Whole-of-income cap, FY2025 | A$180,000 | ATO | |||
| Genuine redundancy base amount, FY2025 | A$12,524 | ATO | |||
| Genuine redundancy amount per year, FY2025 | A$6,264 | ATO | |||
| ETP cap, FY2026 | A$260,000 | ATO | |||
| Whole-of-income cap, FY2026 | A$180,000 | ATO | |||
| Genuine redundancy base amount, FY2026 | A$13,100 | ATO | |||
| Genuine redundancy amount per year, FY2026 | A$6,552 | ATO | |||
| ETP cap, FY2027 | A$270,000 | ATO | |||
| Whole-of-income cap, FY2027 | A$180,000 | ATO | |||
| Genuine redundancy base amount, FY2027 | A$13,598 | ATO | |||
| Genuine redundancy amount per year, FY2027 | A$6,801 | ATO |
Capital gains tax
Show 12 capital gains tax rows
| Schedule item | Value or rule | Applies from | Applies to | Source | Checked |
|---|---|---|---|---|---|
| CGT discount rate, FY2026 | 50% | ATO | |||
| Minimum discount holding period, FY2026 | 12 months | ATO | |||
| Small business aggregated turnover threshold, FY2026 | A$2,000,000 | ATO | |||
| Small business net asset value threshold, FY2026 | A$6,000,000 | ATO | |||
| Active asset reduction rate, FY2026 | 50% | ATO | |||
| Retirement exemption lifetime cap, FY2026 | A$500,000 | ATO | |||
| CGT discount rate, FY2027 | 50% | ATO | |||
| Minimum discount holding period, FY2027 | 12 months | ATO | |||
| Small business aggregated turnover threshold, FY2027 | A$2,000,000 | ATO | |||
| Small business net asset value threshold, FY2027 | A$6,000,000 | ATO | |||
| Active asset reduction rate, FY2027 | 50% | ATO | |||
| Retirement exemption lifetime cap, FY2027 | A$500,000 | ATO |
Franking
Show 10 franking rows
| Schedule item | Value or rule | Applies from | Applies to | Source | Checked |
|---|---|---|---|---|---|
| Base company tax rate, FY2026 | 30% | ATO | |||
| Small company tax rate, FY2026 | 25% | ATO | |||
| SMSF accumulation rate, FY2026 | 15% | ATO | |||
| SMSF pension rate, FY2026 | 0% | ATO | |||
| Medicare levy rate, FY2026 | 2% | ATO | |||
| Base company tax rate, FY2027 | 30% | ATO | |||
| Small company tax rate, FY2027 | 25% | ATO | |||
| SMSF accumulation rate, FY2027 | 15% | ATO | |||
| SMSF pension rate, FY2027 | 0% | ATO | |||
| Medicare levy rate, FY2027 | 2% | ATO |
Long service leave
| Schedule item | Value or rule | Applies from | Applies to | Source | Checked |
|---|---|---|---|---|---|
| ACT entitlement | 0.2 months per year; qualifying period 7 years | ACT-long-service-leave-act-1976 ¶3, ¶4, ¶11C | |||
| NSW entitlement | 0.2 months per year; qualifying period 10 years | NSW-long-service-leave-act-1955 ¶4 | |||
| NT entitlement | 1.3 weeks per year; qualifying period 10 years | NT-long-service-leave-act-1981 ¶8, ¶9 | |||
| QLD entitlement | 0.86667 weeks per year; qualifying period 10 years | QLD-industrial-relations-act-2016 ¶95 | |||
| SA entitlement | 1.3 weeks per year; qualifying period 10 years | SA-long-service-leave-act-1987 ¶5 | |||
| TAS entitlement | 0.86667 weeks per year; qualifying period 10 years | TAS-long-service-leave-act-1976 ¶8 | |||
| VIC entitlement | 1/60 of service; qualifying period 7 years | VIC-long-service-leave-act-2018 ¶6 | |||
| WA entitlement | 0.86667 weeks per year; qualifying period 10 years | WA-long-service-leave-act-1958 ¶8 |
Due dates
| Schedule item | Value or rule | Applies from | Applies to | Source | Checked |
|---|---|---|---|---|---|
| BAS (quarterly) | ATO, Due dates for lodging and paying your BAS (corpus ATO-bas-due-dates ¶4, page last updated 17 September 2026): quarter 1 July to September due 28 October; quarter 2 October to December due 28 February; quarter 3 January to March due 28 April; quarter 4 April to June due 28 July. Online lodgers may get an extra 2 weeks; agent-lodged clients may differ. | ATO, Due dates for lodging and paying your BAS (corpus ATO-bas-due-dates ¶4, page last updated 17 September 2026): quarter 1 July to September due 28 October; quarter 2 October to December due 28 February; quarter 3 January to March due 28 April; quarter 4 April to June due 28 July. Online lodgers may get an extra 2 weeks; agent-lodged clients may differ. | |||
| BAS (monthly) | ATO, Due dates for lodging and paying your BAS (corpus ATO-bas-due-dates ¶3, page last updated 17 September 2026): due the 21st day of the month following the end of the reporting period. | ATO, Due dates for lodging and paying your BAS (corpus ATO-bas-due-dates ¶3, page last updated 17 September 2026): due the 21st day of the month following the end of the reporting period. | |||
| FBT return | ATO, Lodging your FBT return and paying (corpus ATO-fbt-lodging-and-paying ¶5, QC 71178, page last updated 10 September 2026): lodge and pay by 21 May; generally 25 June where a tax agent lodges electronically and the client is on the agent's FBT list by 21 May. | ATO, Lodging your FBT return and paying (corpus ATO-fbt-lodging-and-paying ¶5, QC 71178, page last updated 10 September 2026): lodge and pay by 21 May; generally 25 June where a tax agent lodges electronically and the client is on the agent's FBT list by 21 May. | |||
| TPAR | ATO, Lodge your TPAR (corpus ATO-tpar-lodge ¶2, QC 51597, page last updated 29 August 2025): the TPAR is due by 28 August each year. | ATO, Lodge your TPAR (corpus ATO-tpar-lodge ¶2, QC 51597, page last updated 29 August 2025): the TPAR is due by 28 August each year. | |||
| Company tax return (self-lodged) | business.gov.au, Lodge and pay tax (corpus BGOV-lodge-and-pay-tax ¶5): company returns are generally due by 28 February each year; agent-lodged clients follow the agent's program. | business.gov.au, Lodge and pay tax (corpus BGOV-lodge-and-pay-tax ¶5): company returns are generally due by 28 February each year; agent-lodged clients follow the agent's program. | |||
| Tax return, sole trader, partnership or trust (self-lodged) | business.gov.au, Lodge and pay tax (corpus BGOV-lodge-and-pay-tax ¶5): unless lodged through a registered tax agent, returns are due by 31 October each year for sole traders, partnerships and trusts. | business.gov.au, Lodge and pay tax (corpus BGOV-lodge-and-pay-tax ¶5): unless lodged through a registered tax agent, returns are due by 31 October each year for sole traders, partnerships and trusts. |
Public holidays 2026-27
Statewide days only. The Royal Queensland Show on 12 August 2026 is a Brisbane-area regional day and is not held here. Part-day holidays not held because this schema has no time-of-day field and no consumer supports part days: Queensland Christmas Eve, 6pm to midnight; South Australia and Northern Territory Christmas Eve and New Year's Eve, 7pm to midnight.
Show 31 statewide days
| Schedule item | Value or rule | Applies from | Applies to | Source | Checked |
|---|---|---|---|---|---|
| Picnic Day (NT) | 3 Aug 2026 | Official state and territory government public holiday pages; see source_urls | |||
| Grand Final Day (VIC) | 25 Sep 2026 | Official state and territory government public holiday pages; see source_urls | |||
| King's Birthday (WA) | 28 Sep 2026 | Official state and territory government public holiday pages; see source_urls | |||
| King's Birthday (QLD) | 5 Oct 2026 | Official state and territory government public holiday pages; see source_urls | |||
| Labour Day (ACT, NSW, SA) | 5 Oct 2026 | Official state and territory government public holiday pages; see source_urls | |||
| Melbourne Cup Day (VIC) | 3 Nov 2026 | Official state and territory government public holiday pages; see source_urls | |||
| Christmas Day (ACT, NSW, NT, QLD, SA, TAS, VIC, WA) | 25 Dec 2026 | Official state and territory government public holiday pages; see source_urls | |||
| Boxing Day (ACT, NSW, NT, QLD, VIC, WA) | 26 Dec 2026 | Official state and territory government public holiday pages; see source_urls | |||
| Proclamation Day (SA) | 26 Dec 2026 | Official state and territory government public holiday pages; see source_urls | |||
| Boxing Day (TAS) | 28 Dec 2026 | Official state and territory government public holiday pages; see source_urls | |||
| Boxing Day (observed) (ACT, NSW, NT, QLD, VIC, WA) | 28 Dec 2026 | Official state and territory government public holiday pages; see source_urls | |||
| Proclamation Day (observed) (SA) | 28 Dec 2026 | Official state and territory government public holiday pages; see source_urls | |||
| New Year's Day (ACT, NSW, NT, QLD, SA, TAS, VIC, WA) | 1 Jan 2027 | Official state and territory government public holiday pages; see source_urls | |||
| Australia Day (ACT, NSW, NT, QLD, SA, TAS, VIC, WA) | 26 Jan 2027 | Official state and territory government public holiday pages; see source_urls | |||
| Labour Day (WA) | 1 Mar 2027 | Official state and territory government public holiday pages; see source_urls | |||
| Adelaide Cup Day (SA) | 8 Mar 2027 | Official state and territory government public holiday pages; see source_urls | |||
| Canberra Day (ACT) | 8 Mar 2027 | Official state and territory government public holiday pages; see source_urls | |||
| Eight Hours Day (TAS) | 8 Mar 2027 | Official state and territory government public holiday pages; see source_urls | |||
| Labour Day (VIC) | 8 Mar 2027 | Official state and territory government public holiday pages; see source_urls | |||
| Good Friday (ACT, NSW, NT, QLD, SA, TAS, VIC, WA) | 26 Mar 2027 | Official state and territory government public holiday pages; see source_urls | |||
| Easter Saturday (ACT, NSW, NT, QLD, SA, VIC) | 27 Mar 2027 | Official state and territory government public holiday pages; see source_urls | |||
| Easter Sunday (ACT, NSW, NT, QLD, SA, VIC, WA) | 28 Mar 2027 | Official state and territory government public holiday pages; see source_urls | |||
| Easter Monday (ACT, NSW, NT, QLD, SA, TAS, VIC, WA) | 29 Mar 2027 | Official state and territory government public holiday pages; see source_urls | |||
| ANZAC Day (ACT, NSW, SA, TAS, VIC, WA) | 25 Apr 2027 | Official state and territory government public holiday pages; see source_urls | |||
| ANZAC Day (ACT, NT, QLD) | 26 Apr 2027 | Official state and territory government public holiday pages; see source_urls | |||
| ANZAC Day (observed) (NSW, WA) | 26 Apr 2027 | Official state and territory government public holiday pages; see source_urls | |||
| Labour Day (QLD) | 3 May 2027 | Official state and territory government public holiday pages; see source_urls | |||
| May Day (NT) | 3 May 2027 | Official state and territory government public holiday pages; see source_urls | |||
| Reconciliation Day (ACT) | 31 May 2027 | Official state and territory government public holiday pages; see source_urls | |||
| Western Australia Day (WA) | 7 Jun 2027 | Official state and territory government public holiday pages; see source_urls | |||
| King's Birthday (ACT, NSW, NT, SA, TAS, VIC) | 14 Jun 2027 | Official state and territory government public holiday pages; see source_urls |
Rules
| Schedule item | Value or rule | Applies from | Applies to | Source | Checked |
|---|---|---|---|---|---|
| Usual Payday Super timing | 7 business days after the QE day | legislation.gov.au | |||
| Extended Payday Super timing | 20 business days after the QE day | legislation.gov.au | |||
| Payday Super attested rule | Attested by the repository owner, acting as Compliance Lead, on 2026-09-06. D1: sg.rate = 0.12, carried from attested SG row B7 and the ATO SG page. D2: the usual period ends on the seventh business day after the QE day. D3: the extended usual period ends on the 20th business day after the QE day. D4: a business day excludes Saturdays, Sundays and public holidays for the whole of any State, the ACT or the NT. The 17 whole-of-jurisdiction weekday holidays for 1 July 2026 to 30 June 2027 are carried from each government's own page. Melbourne Cup Day, the 24 December part-day holidays and Tasmania's Easter Tuesday are excluded by Compliance Lead decision H-D1 to H-D3. Coverage ends 30 June 2027. PCG 2026/1 carries the attested low, medium and high labels and the date-based high-risk test; low-risk conditions remain not assessed. Ratification record: docs/ratification/cl-attestation-2026-09-06-payday-ready-holidays-pcg.md | legislation.gov.au | |||
| Single-client PSI share threshold | 80% | ITAA 1997 (corpus C2004A05138) ¶87-15(3), ¶87-20(1), ¶87-25(1)(b), ¶87-18(1) | |||
| Unrelated clients test minimum | 2 clients | ITAA 1997 (corpus C2004A05138) ¶87-15(3), ¶87-20(1), ¶87-25(1)(b), ¶87-18(1) |
Classifications
Show BAS labels and trust streaming classes
| Schedule item | Value or rule | Applies from | Applies to | Source | Checked |
|---|---|---|---|---|---|
| G1 | description: Total sales; amount_basis: gross; gst_treatment: collected | ATO Step 1: Sales, FY2027 BAS label map attestation pack row A1 | |||
| G2 | description: Export sales; amount_basis: gross; gst_treatment: neither | ATO Step 1: Sales, FY2027 BAS label map attestation pack row A2 | |||
| G3 | description: Other GST-free sales; amount_basis: gross; gst_treatment: neither | ATO Step 1: Sales, FY2027 BAS label map attestation pack row A3 | |||
| G4 | description: Input-taxed sales; amount_basis: gross; gst_treatment: neither | ATO Step 2: Calculating sales using the calculation worksheet, FY2027 BAS label map attestation pack row A4 | |||
| G5 | description: G2 plus G3 plus G4; amount_basis: gross; gst_treatment: neither | ATO Step 2: Calculating sales using the calculation worksheet, FY2027 BAS label map attestation pack row A5 | |||
| G6 | description: G1 less G5; amount_basis: gross; gst_treatment: neither | ATO Step 2: Calculating sales using the calculation worksheet, FY2027 BAS label map attestation pack row A5 | |||
| G7 | description: Increasing adjustments; amount_basis: gross; gst_treatment: neither | ATO Step 2: Calculating sales using the calculation worksheet, FY2027 BAS label map attestation pack row A5 | |||
| G8 | description: G6 plus G7; amount_basis: gross; gst_treatment: neither | ATO Step 2: Calculating sales using the calculation worksheet, FY2027 BAS label map attestation pack row A5 | |||
| G9 | description: G8 divided by 11; amount_basis: gross; gst_treatment: neither | ATO Step 2: Calculating sales using the calculation worksheet, FY2027 BAS label map attestation pack row A5 | |||
| G10 | description: Capital purchases; amount_basis: gross; gst_treatment: paid | ATO Step 3: Purchases, FY2027 BAS label map attestation pack row A6 | |||
| G11 | description: Non-capital purchases; amount_basis: gross; gst_treatment: paid | ATO Step 3: Purchases, FY2027 BAS label map attestation pack row A7 | |||
| G12 | description: G10 plus G11; amount_basis: gross; gst_treatment: neither | ATO Step 4: Calculating purchases using the calculation worksheet, FY2027 BAS label map attestation pack row A12 | |||
| G13 | description: Purchases for making input-taxed sales; amount_basis: gross; gst_treatment: neither | ATO Step 4: Calculating purchases using the calculation worksheet, FY2027 BAS label map attestation pack row A9 | |||
| G14 | description: Purchases without GST in the price; amount_basis: gross; gst_treatment: neither | ATO Step 4: Calculating purchases using the calculation worksheet, FY2027 BAS label map attestation pack row A10 | |||
| G15 | description: Private use or not income tax deductible; amount_basis: gross; gst_treatment: neither | ATO Step 4: Calculating purchases using the calculation worksheet, FY2027 BAS label map attestation pack row A11 | |||
| G16 | description: G13 plus G14 plus G15; amount_basis: gross; gst_treatment: neither | ATO Step 4: Calculating purchases using the calculation worksheet, FY2027 BAS label map attestation pack row A12 | |||
| G17 | description: G12 less G16; amount_basis: gross; gst_treatment: neither | ATO Step 4: Calculating purchases using the calculation worksheet, FY2027 BAS label map attestation pack row A12 | |||
| G18 | description: Decreasing adjustments; amount_basis: gross; gst_treatment: neither | ATO Step 4: Calculating purchases using the calculation worksheet, FY2027 BAS label map attestation pack row A12 | |||
| G19 | description: G17 plus G18; amount_basis: gross; gst_treatment: neither | ATO Step 4: Calculating purchases using the calculation worksheet, FY2027 BAS label map attestation pack row A12 | |||
| G20 | description: G19 divided by 11; amount_basis: gross; gst_treatment: neither | ATO Step 4: Calculating purchases using the calculation worksheet, FY2027 BAS label map attestation pack row A12 | |||
| OUTPUT | labels G1; GST treatment: collected | FY2027 BAS label map attestation pack, section C row C1; Xero Accounting API Types and Codes; live Xero /TaxRates, Demo Company (AU), retrieved 17 October 2026 | |||
| EXEMPTOUTPUT | labels G3; GST treatment: neither | FY2027 BAS label map attestation pack, section C row C2; Xero Accounting API Types and Codes; live Xero /TaxRates, Demo Company (AU), retrieved 17 October 2026 | |||
| EXEMPTEXPORT | labels G2; GST treatment: neither | FY2027 BAS label map attestation pack, section C row C3; Xero Accounting API Types and Codes; live Xero /TaxRates, Demo Company (AU), retrieved 17 October 2026 | |||
| INPUTTAXED | labels G4; GST treatment: neither | FY2027 BAS label map attestation pack, section C row C4; Xero Accounting API Types and Codes; live Xero /TaxRates, Demo Company (AU), retrieved 17 October 2026 | |||
| INPUT | labels G11; GST treatment: paid | FY2027 BAS label map attestation pack, section C row C5; Xero Accounting API Types and Codes; live Xero /TaxRates, Demo Company (AU), retrieved 17 October 2026 | |||
| CAPITALEXPENSESINPUT | labels G10; GST treatment: paid | FY2027 BAS label map attestation pack, section C row C6; Xero Accounting API Types and Codes; live Xero /TaxRates, Demo Company (AU), retrieved 17 October 2026 | |||
| EXEMPTEXPENSES | labels G11, G14; GST treatment: neither | FY2027 BAS label map attestation pack, section C row C7; Xero Accounting API Types and Codes; live Xero /TaxRates, Demo Company (AU), retrieved 17 October 2026 | |||
| EXEMPTCAPITAL | labels G10, G14; GST treatment: neither | FY2027 BAS label map attestation pack, section C row C8; Xero Accounting API Types and Codes; live Xero /TaxRates, Demo Company (AU), retrieved 17 October 2026 | |||
| GSTONIMPORTS | labels G11; GST treatment: paid | FY2027 BAS label map attestation pack, section C row C9; Xero Accounting API Types and Codes; live Xero /TaxRates, Demo Company (AU), retrieved 17 October 2026 | |||
| GSTONCAPITALIMPORTS | labels G10; GST treatment: paid | FY2027 BAS label map attestation pack, section C row C10; Xero Accounting API Types and Codes; live Xero /TaxRates, Demo Company (AU), retrieved 17 October 2026 | |||
| BASEXCLUDED | labels ; GST treatment: neither | FY2027 BAS label map attestation pack, section C row C11; Xero Accounting API Types and Codes; live Xero /TaxRates, Demo Company (AU), retrieved 17 October 2026 | |||
| capital_gain | recording deadline 2 months after year end | C2004A05138 ¶115-228 | |||
| franked_distribution | recording deadline 0 months after year end | C2004A05138 ¶207-58 |
CPI index numbers
Compliance Lead interpretation: ITAA 1997 s960-275 uses the ABS CPI series on its current reference base (September 2025 = 100.0) after the ABS re-referenced the CPI. The factor-rounding convention remains unconfirmed; the engine keeps factors exact and rounds only the final dollar result to cents.