Sources
We base our calculators and guides on official government information.
Primary official sources
- ATO - Personal income tax: new tax cuts (15% rate from 1 July 2026)
- Income Tax Rates Act 1986 (legislation.gov.au)
- ATO - Study and training loan repayment thresholds and rates
- ATO - Super guarantee
- ATO - Contribution caps
- ATO - Payday Super and the annual maximum contribution base
- ATO - Medicare levy
- ATO - Medicare levy surcharge income thresholds and rates
- Fair Work Ombudsman - Pay slips
How we use them
The Australian Taxation Office is our source for income tax rates, PAYG withholding, the Medicare levy, HELP/STSL thresholds and the Super Guarantee. The Fair Work Ombudsman is our source for payslip requirements, record-keeping and pay conditions. State and territory revenue offices are the source for employer payroll tax figures.
Secondary and indicative data
Cost-of-living and currency figures used in the migration and cost-of-living tools are indicative estimates for comparison only and should be refreshed from current sources. Foreign-country tax models are simplified for comparison and do not capture every state, provincial or local tax.
Last checked 2026-08-13. See our methodology for how these are applied.
Last updated 13 August 2026. Figures use the 2026-27 financial year.