Updated June 1, 2026 · Australia Tax Guide

All Types of Taxes in Australia: Complete 2026–27 Guide with Due Dates

Australia has federal taxes, state and territory taxes, local council rates, business reporting obligations, payroll-related contributions, property taxes, customs duties, excise duties and several industry-specific levies. This guide explains every major tax type in Australia, the 2026–27 compliance calendar, formulas, calculator tools, and official sources.

Federal taxes Income tax, company tax, GST, CGT, FBT, PAYG, Medicare levy, excise, customs.

State taxes Payroll tax, land tax, transfer duty, motor vehicle duty, insurance duty and levies.

Local charges Council rates, waste charges, water, sewerage, stormwater and development contributions.

Key date Self-lodged individual returns for 2025–26 are due after 31 October 2026 weekend adjustment.

How Australia’s Tax System Is Organized

Australia’s tax system operates across three practical levels. The Australian Taxation Office administers most Commonwealth taxes such as income tax, company tax, GST, FBT, PAYG, superannuation tax rules, excise and several reporting systems. State and territory revenue offices administer taxes such as payroll tax, land tax and transfer duty. Local councils issue rates and service charges for property and local infrastructure.

This guide is educational. Australia tax rules can vary by entity type, residency, state/territory, industry, lodgment method, registered tax agent status, business structure and ATO/state revenue concessions. Confirm final obligations with official sources or a registered tax professional.

Complete List of All Major Tax Types in Australia

The table below gives a master reference list for individuals, companies, sole traders, employers, investors, property buyers, importers, exporters, wine producers, fuel users, superannuation members and state-tax taxpayers.

No.	Tax / levy / obligation	Category	Who deals with it?	Typical timing	Key point
1	Individual income tax	Federal direct tax	Individuals, sole traders and residents/non-residents with taxable income.	Annual return after 30 June; self-lodgers generally by 31 October, adjusted to next business day if weekend.	Applies to salary, wages, business income, investment income, rental income and other assessable income.
2	Company tax	Federal direct tax	Companies and corporate tax entities.	Annual company return; due date varies by company type, size, tax agent status and balancing date.	Base rate entities generally use 25%; other companies generally use 30%.
3	Capital gains tax / CGT	Income tax component	Individuals, trusts, companies, super funds and investors disposing of CGT assets.	Reported in annual tax return for the year of CGT event.	CGT is part of income tax, not a separate standalone tax.
4	Fringe Benefits Tax / FBT	Federal employer tax	Employers providing fringe benefits to employees or associates.	FBT year ends 31 March; self-lodged return/payment generally due 21 May.	FBT applies to non-cash benefits such as cars, car parking, entertainment, loans and expense payments.
5	Goods and Services Tax / GST	Federal indirect tax	GST-registered businesses and importers.	Monthly BAS due 21st next month; quarterly BAS generally due 28 Oct, 28 Feb, 28 Apr, 28 Jul.	GST is 10% on most goods, services and other taxable supplies.
6	PAYG withholding	Federal withholding mechanism	Employers and payers withholding from salary, wages and certain payments.	Reported through STP and activity statements; monthly/quarterly depending on withholding status.	Not a separate tax; it pre-collects income tax from payments.
7	PAYG instalments	Federal prepayment mechanism	Businesses, investors and taxpayers with instalment obligations.	Usually quarterly or annual through activity statements or instalment notices.	Prepayment of expected income tax for current-year business/investment income.
8	Medicare levy	Federal levy	Most resident individual taxpayers above thresholds.	Calculated in annual individual tax return.	Helps fund Medicare and is calculated on taxable income, subject to exemptions/reductions.
9	Medicare levy surcharge	Federal levy	Higher-income earners without appropriate private hospital cover.	Annual individual tax return.	Separate from the Medicare levy and depends on income tier and cover status.
10	Superannuation contributions tax	Superannuation tax	Super funds and members receiving concessional contributions.	Fund-level processing and member reporting.	Concessional contributions are generally taxed within superannuation rules.
11	Division 293 tax	Superannuation tax	Higher-income earners with concessional super contributions.	Assessed after income and contributions data is processed.	Additional tax on concessional contributions for high-income taxpayers.
12	Excess super contributions tax	Superannuation tax	Members exceeding concessional or non-concessional caps.	Assessed after super and tax return reporting.	Applies when contribution caps are exceeded.
13	Super Guarantee Charge / SGC	Employer charge	Employers who miss or underpay super guarantee.	SGC statement due one month after SG quarterly due date if unpaid/late.	Penalty-style charge; late super may not be deductible.
14	Luxury Car Tax / LCT	Federal indirect tax	Businesses selling or importing luxury cars above the threshold.	Reported through activity statement cycle.	Applies to luxury cars above the LCT threshold, subject to exemptions.
15	Wine Equalisation Tax / WET	Federal indirect tax	Wine producers, wholesalers and importers.	Reported through BAS/activity statement cycle.	Applies to wine, cider, perry, mead and sake.
16	Excise duty	Federal indirect tax	Alcohol, tobacco, fuel and petroleum manufacturers/producers.	Excise return/payment cycle depends on licence and commodity.	Applies to excisable goods manufactured or produced in Australia.
17	Fuel excise	Excise	Fuel producers, suppliers and consumers indirectly.	Excise system; fuel tax credits may offset eligible business use.	Important for fuel pricing and eligible business fuel tax credits.
18	Alcohol excise	Excise	Alcohol producers and importers via excise-equivalent customs duty.	Periodic excise/customs cycle.	Applies to beer, spirits and other excisable alcohol.
19	Tobacco excise	Excise	Tobacco manufacturers/importers via excise-equivalent customs duty.	Periodic excise/customs cycle.	Applies to tobacco products.
20	Customs duty / import duty	Federal import tax	Importers.	At import declaration/clearance.	Depends on tariff classification, customs value, origin and concessions.
21	Excise-equivalent customs duty	Federal import tax	Importers of alcohol, tobacco and fuel products.	At import declaration/clearance.	Aligns imported excisable goods with domestic excise treatment.
22	Petroleum Resource Rent Tax / PRRT	Federal resource tax	Entities with certain petroleum projects.	Annual/project reporting and instalment rules may apply.	Profit-based tax on petroleum projects.
23	Major Bank Levy	Federal financial-sector levy	Certain large authorised deposit-taking institutions.	Periodic levy reporting/payment.	Industry-specific levy for large banks.
24	Foreign resident capital gains withholding	Withholding mechanism	Purchasers in certain Australian property transactions involving foreign residents.	At settlement/transaction timing.	Withholding mechanism, not a separate final tax.
25	Non-resident withholding tax	Withholding tax	Payers of interest, dividends, royalties and some payments to non-residents.	At payment/reporting cycle.	Subject to domestic rules and treaty reductions.
26	Managed investment trust withholding	Withholding tax	Managed investment trusts and foreign investors.	Distribution/payment cycle.	Applies to certain MIT fund distributions.
27	DASP tax	Super/payment tax	Eligible temporary residents withdrawing super after leaving Australia.	When DASP is paid.	Departing Australia Superannuation Payment tax.
28	Working holiday maker tax	Individual tax regime	Working holiday visa holders.	PAYG withholding and annual return where required.	Commonly called backpacker tax.
29	Payroll tax	State/territory tax	Employers with wages above thresholds.	Monthly and annual reconciliation, depending on state/territory.	Thresholds, rates and due dates vary by jurisdiction.
30	Land tax	State/territory tax	Owners of taxable land.	Annual assessment/payment cycle, jurisdiction-specific.	Usually excludes principal residence in many cases, but rules vary.
31	Transfer duty / stamp duty	State/territory duty	Property buyers and parties to dutiable transactions.	Usually settlement/lodgment timing.	Applies to property transfers and some other transactions; rates vary by state/territory.
32	Motor vehicle duty	State/territory duty	Vehicle purchasers/transferees.	At registration or transfer.	Rates depend on vehicle value, type, fuel/emissions category and state/territory rules.
33	Insurance duty	State/territory duty	Insurers and policyholders indirectly.	Policy/payment cycle.	Applies to some insurance premiums in some jurisdictions.
34	Fire/emergency services levy	State/local levy	Property owners or insurance policyholders depending on jurisdiction.	Annual rates/insurance cycle.	Funds fire and emergency services.
35	Foreign purchaser surcharge duty	State/territory surcharge	Foreign property buyers.	At property transaction timing.	Extra duty on foreign acquisitions of residential property in some jurisdictions.
36	Absentee owner surcharge	State/territory surcharge	Absentee or foreign landowners.	Annual land-tax cycle.	Applies only in some jurisdictions.
37	Vacant residential land tax	State/territory property tax	Owners of vacant residential property in applicable areas.	Annual notification/assessment cycle.	Rules vary significantly by state.
38	Windfall gains tax	State property tax	Landowners benefiting from certain rezoning uplift.	Triggered by rezoning event/assessment.	Especially relevant in Victoria.
39	Gaming, casino, wagering and lottery taxes	State/territory taxes	Gaming venues, casinos, wagering operators and lotteries.	Periodic state reporting cycle.	Includes point-of-consumption wagering tax and other gaming-sector levies.
40	Mining and petroleum royalties	State/resource levy	Mining and petroleum operators.	Project/state reporting cycle.	Technically royalties, but commonly grouped with resource tax costs.
41	Waste levy	State/environment levy	Waste operators and landfill users indirectly.	State reporting/payment cycle.	Levied on waste disposal in many jurisdictions.
42	Congestion levy	State/local levy	Commercial parking operators or users in specified areas.	Annual or periodic depending on location.	Applies in selected CBD/congestion zones.
43	Council rates	Local government charge	Property owners.	Annual or quarterly council billing cycle.	Funds local services and infrastructure.
44	Water, sewerage and stormwater charges	Local/state utility charges	Property owners or users.	Bill cycle depends on council/water authority.	Often shown with rates or separate water authority bills.
45	Development and infrastructure contributions	Local/state planning charge	Developers and property owners.	Development approval or project milestone.	Can be material in property development feasibility.
46	Legacy: Wholesale Sales Tax	Replaced tax	Historical relevance only.	Replaced by GST from 1 July 2000.	Useful for tax history articles only.
47	Legacy: Carbon pricing mechanism	Repealed tax/price mechanism	Historical relevance only.	Repealed.	May appear in older policy documents.
48	Legacy: MRRT, death duties, bank account debits tax, old mortgage duty	Abolished/replaced taxes	Historical relevance only.	Abolished or narrowed depending on tax.	Relevant for tax history and legacy legal material.

Australia Tax Due Dates Calendar 2026–27

Australia’s tax year generally runs from 1 July to 30 June. The table below focuses on major national dates from June 2026 onward, plus important FY 2026–27 deadlines. State taxes such as payroll tax, land tax, stamp duty and council rates vary by state, territory or local council.

Date	Status	Tax / obligation	Who should care?	What is due?
21 June 2026	Checking	Monthly BAS / IAS	Monthly GST, PAYG withholding and activity statement reporters	Lodge and pay May 2026 monthly activity statement, subject to weekend/public holiday adjustments.
25 June 2026	Checking	FBT tax-agent electronic lodgment concession	Employers using eligible tax-agent electronic lodgment	FBT return/payment concession date may apply where eligible. Self-lodgers generally used 21 May.
30 June 2026	Checking	Financial year end	Individuals, companies, trusts, employers, investors and businesses	End of 2025–26 income year. Review deductions, stock, trust distributions, super, CGT events, payroll, BAS and records.
1 July 2026	Checking	2026–27 tax year starts; Payday Super begins	All taxpayers and employers	New income year begins. Employers must prepare for Payday Super rules from 1 July 2026.
14 July 2026	Checking	STP finalisation	Employers	Finalise Single Touch Payroll data so employees can complete 2025–26 tax returns.
21 July 2026	Checking	Monthly BAS / IAS	Monthly activity statement reporters	Lodge and pay June 2026 monthly activity statement.
28 July 2026	Checking	Q4 BAS and Super Guarantee	Quarterly BAS reporters and employers	Lodge/pay Q4 2025–26 BAS for April–June if self-lodging. Pay SG contributions for April–June 2026 quarter to super funds.
14 August 2026	Checking	PAYG withholding annual report	Employers/payers where payment summary annual reporting applies	Final date for PAYG withholding payment summary annual report in relevant cases.
21 August 2026	Checking	Monthly BAS / IAS	Monthly activity statement reporters	Lodge and pay July 2026 monthly activity statement.
28 August 2026	Checking	TPAR	Businesses in taxable payments reporting industries	Lodge taxable payments annual report for contractor payments made in 2025–26 where required.
21 September 2026	Checking	Monthly BAS / IAS	Monthly activity statement reporters	Lodge and pay August 2026 monthly activity statement.
21 October 2026	Checking	Monthly BAS / IAS	Monthly activity statement reporters	Lodge and pay September 2026 monthly activity statement.
28 October 2026	Checking	Q1 BAS and Super Guarantee	Quarterly BAS reporters and employers	Lodge/pay Q1 2026–27 BAS for July–September if self-lodging. Pay SG contributions for July–September 2026 quarter where the old quarterly due date still applies to relevant obligations.
2 November 2026	Checking	Individual tax return deadline after weekend adjustment	Self-lodging individuals and sole traders	31 October 2026 falls on a Saturday, so the next business day is used for self-lodged 2025–26 tax returns.
21 November 2026	Checking	Monthly BAS / IAS and self-lodger payment pattern	Monthly reporters and self-lodging taxpayers with tax bills	Lodge/pay October 2026 monthly activity statement. Individuals who self-lodged by the standard deadline may have payment due around this date, subject to notice of assessment.
1 December 2026	Checking	Company tax payment pattern	Some companies and entities with 31 October lodgment obligations	Payment timing can apply for certain companies required to lodge by 31 October, depending on ATO program and entity facts.
21 December 2026	Checking	Monthly BAS / IAS	Monthly activity statement reporters	Lodge and pay November 2026 monthly activity statement.
21 January 2027	Checking	Monthly BAS / IAS	Monthly activity statement reporters	Lodge and pay December 2026 monthly activity statement.
28 January 2027	Checking	Super Guarantee	Employers	SG contributions for October–December 2026 quarter under the standard quarterly SG timing where applicable.
21 February 2027	Checking	Monthly BAS / IAS	Monthly activity statement reporters	Lodge and pay January 2027 monthly activity statement.
1 March 2027	Checking	Q2 BAS weekend adjustment	Quarterly BAS reporters	Standard Q2 BAS due date is 28 February; in 2027 it falls on a Sunday, so the next business day is used.
21 March 2027	Checking	Monthly BAS / IAS	Monthly activity statement reporters	Lodge and pay February 2027 monthly activity statement.
31 March 2027	Checking	FBT year end	Employers providing fringe benefits	End of 2026–27 FBT year. Reconcile benefits, employee contributions, logbooks, declarations and exemptions.
21 April 2027	Checking	Monthly BAS / IAS	Monthly activity statement reporters	Lodge and pay March 2027 monthly activity statement.
28 April 2027	Checking	Q3 BAS and Super Guarantee	Quarterly BAS reporters and employers	Lodge/pay Q3 2026–27 BAS for January–March if self-lodging. SG contributions for January–March 2027 quarter due under quarterly timing where applicable.
15 May 2027	Checking	Tax-agent lodgment program common final date	Eligible individuals, trusts and entities using registered tax agents	Common later tax-agent lodgment date for many eligible clients, subject to ATO lodgment program and client status.
21 May 2027	Checking	FBT return and monthly BAS / IAS	Employers and monthly reporters	FBT return/payment for 2026–27 FBT year if self-lodging. Lodge/pay April 2027 monthly activity statement.
21 June 2027	Checking	Monthly BAS / IAS	Monthly activity statement reporters	Lodge and pay May 2027 monthly activity statement.
30 June 2027	Checking	Financial year end	All taxpayers	End of 2026–27 income year. Finalise tax planning, super records, CGT events, stocktakes, deductions, trust resolutions and payroll records.
28 July 2027	Checking	Q4 BAS and Super Guarantee	Quarterly BAS reporters and employers	Lodge/pay Q4 2026–27 BAS for April–June if self-lodging. SG contributions for April–June 2027 quarter due under standard quarterly timing where applicable.

State and local dates are not uniform. Payroll tax, land tax, transfer duty, motor vehicle duty, insurance duty, council rates, water charges and development contributions must be checked with the relevant state, territory or local council.

Tax Date Patterns by Tax Type

Some Australian taxes have fixed national patterns. Others depend on state revenue offices, local councils, industry licences, import events, settlement dates or ATO lodgment programs.

Tax / obligation	Normal date pattern	Planning note
Individual income tax	Annual return after 30 June; self-lodgers generally by 31 October or next business day.	Tax-agent clients may receive later dates if properly registered and eligible.
Company tax	Annual return; date depends on company size, status, balancing date and tax-agent program.	Small companies commonly use later dates than self-lodging individuals, but prior-year issues can accelerate the due date.
GST / BAS monthly	21st day of the month after the taxable period.	Monthly BAS can include GST, PAYG withholding, PAYG instalments, WET, LCT and fuel tax credits.
GST / BAS quarterly	28 October, 28 February, 28 April and 28 July, adjusted for weekends/public holidays.	Registered agents may receive concessions for some quarters.
PAYG withholding	Monthly or quarterly through activity statement; STP reported through payroll software.	Finalisation declaration is generally due 14 July each year.
PAYG instalments	Quarterly/annual through activity statement or instalment notice.	Review instalment variation before cash-flow pressure builds.
Super guarantee	Quarterly due dates have been 28 October, 28 January, 28 April and 28 July; Payday Super begins from 1 July 2026.	Employers should verify transitional and Payday Super timing.
FBT	FBT year runs 1 April to 31 March; self-lodged FBT return/payment generally due 21 May.	Tax-agent electronic lodgment may give a later date if eligible.
TPAR	28 August each year.	Applies to businesses in taxable payments reporting industries paying contractors.
Payroll tax	Monthly and annual reconciliation, state/territory specific.	Thresholds, rates, grouping rules and contractor rules vary by jurisdiction.
Land tax	Annual state/territory assessment.	Principal residence exemptions, surcharges and thresholds vary.
Transfer duty / stamp duty	At property settlement or dutiable transaction lodgment.	Buyer profile, foreign purchaser status and concessions can materially change duty.
Customs duty	At import declaration/clearance.	Classification, valuation, origin and concessions drive final duty.
Excise duty	Licensed excise reporting/payment cycle.	Applies mainly to alcohol, fuel, petroleum and tobacco.
Council rates	Annual or quarterly local billing cycle.	Check each council notice for exact instalment dates.

Important Australian Tax Formulas

These formulas are simplified for education and planning. Final calculations depend on the relevant tax law, tax year, state/territory, exemptions, concessions, offsets, thresholds, GST registration, residency and ATO/state revenue guidance.

Taxable income

\[ \text{Taxable Income} = \text{Assessable Income} - \text{Allowable Deductions} \]

Income tax payable

\[ \text{Net Tax Payable} = \text{Income Tax} + \text{Medicare Levy} + \text{Surcharges} - \text{Offsets} - \text{PAYG Credits} \]

GST on tax-exclusive amount

\[ \text{GST} = \text{Price Excluding GST} \times 10\% \]

\[ \text{Price Including GST} = \text{Price Excluding GST} + \text{GST} \]

GST from tax-inclusive amount

\[ \text{GST} = \frac{\text{Price Including GST}}{11} \]

\[ \text{Price Excluding GST} = \text{Price Including GST} - \text{GST} \]

BAS net GST position

\[ \text{Net GST} = \text{GST on Sales} - \text{GST Credits on Purchases} \]

Company tax

\[ \text{Company Tax} = \text{Taxable Income} \times \text{Company Tax Rate} \]

Common company rates are 25% for eligible base rate entities and 30% for other companies.

Capital gain

\[ \text{Capital Gain} = \text{Capital Proceeds} - \text{Cost Base} \]

\[ \text{Net Capital Gain} = \text{Capital Gains} - \text{Capital Losses} - \text{Discounts} - \text{Concessions} \]

FBT payable

\[ \text{FBT Payable} = \text{Fringe Benefits Taxable Amount} \times \text{FBT Rate} \]

The 2026 FBT rate is 47%, subject to gross-up and benefit-specific valuation rules.

Payroll tax

\[ \text{Payroll Tax} = \max(\text{Taxable Wages} - \text{Threshold},0) \times \text{State Rate} \]

Land tax

\[ \text{Land Tax} = \text{Taxable Land Value} \times \text{Applicable State Rate} - \text{Concessions} \]

Transfer duty

\[ \text{Transfer Duty} = f(\text{Dutiable Value},\text{State Rate Scale},\text{Surcharges},\text{Concessions}) \]

Customs and import GST

\[ \text{Customs Duty} = \text{Customs Value} \times \text{Duty Rate} \]

\[ \text{Import GST} = 10\% \times \text{Value of Taxable Importation} \]

Mini Australia Tax Calculators for This Article

These embedded calculators are educational examples for RevisionTown readers. They do not replace ATO calculators, BAS preparation, state revenue calculators, payroll software or professional advice.

GST calculator

Amount

Amount type

Enter values and calculate GST.

Company tax estimate

Taxable income / profit

Company tax rate

Enter values and calculate company tax.

Related CalculatorWallah Tools for Australia Tax Planning

CalculatorWallah tools are useful for tax education, GST/VAT-style math, property estimates, capital gains examples, currency conversion and payroll-style calculations. Use official ATO and state revenue portals for final filing.

Tax Calculators Hub

Browse tax calculators for VAT/GST, property tax, capital gains, payroll and tax planning workflows.

Open Tax Calculators Hub

VAT Calculator

Useful for Australia GST-style add/remove/reverse tax calculations with custom 10% rate.

Open VAT Calculator

GST Calculator

Useful for GST-style tax-inclusive and tax-exclusive examples. Apply Australia-specific GST rules manually.

Open GST Calculator

Property Tax Calculator

Useful for teaching property-value, land-tax and council-rate style calculations.

Open Property Tax Calculator

Capital Gains Tax Calculator

Useful for teaching capital gain formulas. Use Australia-specific CGT discounts and concessions manually.

Open Capital Gains Calculator

Currency Converter

Helpful for imports, customs examples, expat income, foreign investment and international tax comparisons.

Open Currency Converter

Paycheck Calculator

Useful for salary, withholding and take-home pay education. Adapt rates to Australian PAYG assumptions manually.

Open Paycheck Calculator

Payroll Calculator

Useful for employer payroll-cost explanation, including payroll taxes and contribution examples.

Open Payroll Calculator

How to Build an Australia Tax Compliance Calendar

Australian taxpayers should separate federal ATO dates from state revenue and council dates. GST/BAS, PAYG, STP, super, FBT and income tax do not all use the same calendar.

Classify your taxpayer profile. Identify whether you are an employee, sole trader, company, trust, partnership, employer, GST-registered business, importer, property owner, investor or superannuation member.
Separate ATO obligations from state obligations. ATO handles most federal taxes. State/territory revenue offices handle payroll tax, land tax, transfer duty and some levies.
Map activity statements. Confirm whether your BAS/IAS is monthly, quarterly or annual. Add GST, PAYG withholding, PAYG instalments, LCT, WET and fuel tax credits where relevant.
Track payroll deadlines. Add STP reporting, STP finalisation, PAYG withholding, super guarantee, SGC risk, payroll tax and FBT review dates.
Track annual tax returns. Add individual, company, trust, partnership and SMSF return due dates based on self-lodgment or tax-agent program status.
Track property and transaction taxes. Add transfer duty at settlement, land tax assessment dates, council rate instalments, water charges and development contributions.
Reconcile before lodging. Match bank accounts, invoices, payroll reports, super payments, BAS data, STP data, workpapers, stocktakes, CGT records and loan statements.
Save evidence. Keep ATO receipts, BAS confirmations, STP finalisation proof, super clearing house receipts, state revenue assessments, council notices, contracts and import documents.

Practical rule: create separate reminders for BAS, PAYG, STP, super, FBT, income tax, state payroll tax, property tax, transfer duty, council rates and customs. One tax calendar is useful only if each obligation is tracked separately.

Tax Type by Taxpayer Profile

Employees

Employees usually deal with PAYG withholding, individual income tax, Medicare levy, Medicare levy surcharge, super contributions tax, Division 293 tax where applicable, HELP/Study loan repayments and annual tax return lodgment.

Sole traders and freelancers

Sole traders may deal with individual income tax, GST, BAS, PAYG instalments, CGT, motor vehicle deductions, business records, personal services income rules and state/local licences.

Companies

Companies track company tax, GST/BAS, PAYG withholding, PAYG instalments, FBT, payroll tax, super guarantee, CGT, LCT, WET, customs, excise and state duties where relevant.

Employers

Employers manage PAYG withholding, STP, STP finalisation, super guarantee, SGC risk, FBT, payroll tax, workers compensation and state-based payroll reporting.

Property buyers and investors

Property owners may face transfer duty, land tax, council rates, water charges, CGT, rental income tax, foreign purchaser surcharges, absentee owner surcharge and vacant residential land tax.

Importers and exporters

Importers/exporters manage customs duty, GST on taxable importations, excise-equivalent customs duty, tariff classification, customs value, origin rules and foreign currency conversions.

Frequently Asked Questions About Taxes in Australia

What are the main types of taxes in Australia?

The main types include individual income tax, company tax, GST, CGT, FBT, PAYG withholding, PAYG instalments, Medicare levy, superannuation taxes, LCT, WET, excise duty, customs duty, payroll tax, land tax, transfer duty, motor vehicle duty, insurance duty, council rates and state/local levies.

What is the Australian tax year?

The Australian income tax year generally runs from 1 July to 30 June.

When is the 2026 Australian individual tax return due?

For self-lodgers, the standard due date is 31 October after the end of the financial year. Because 31 October 2026 falls on a Saturday, the next business day is used. Tax-agent clients may have later dates if eligible.

When are quarterly BAS due dates?

Standard quarterly BAS due dates are generally 28 October, 28 February, 28 April and 28 July, adjusted for weekends and public holidays. Registered tax agents may receive concessions for some quarters.

When are monthly BAS due dates?

Monthly BAS is generally due on the 21st day of the month after the taxable period.

When is FBT due in Australia?

The FBT year runs from 1 April to 31 March. Employers who self-lodge generally lodge and pay by 21 May, unless a tax-agent concession or other ATO arrangement applies.

When are super guarantee payments due?

Quarterly super guarantee due dates have been 28 October, 28 January, 28 April and 28 July. From 1 July 2026, Payday Super changes the timing framework, so employers should verify the current ATO rules.

Is GST in Australia 10%?

Yes. GST is a broad-based 10% tax on most goods, services and other taxable supplies sold or consumed in Australia.

Is payroll tax federal or state-based?

Payroll tax is a state or territory tax. Rates, thresholds, grouping rules and due dates vary by jurisdiction.

Is stamp duty the same in every state?

No. Stamp duty, also called transfer duty or duty in some jurisdictions, is imposed by state and territory governments. Rates, exemptions, surcharges and due dates vary.

Is CGT a separate tax in Australia?

No. Capital gains tax is part of the income tax system. Net capital gains are included in assessable income and taxed according to the taxpayer’s rules.

Do councils charge tax in Australia?

Local councils usually charge rates and service charges, such as waste, water, sewerage, stormwater and infrastructure-related charges. Exact dates and amounts depend on the council.

Official Sources and Reference Links

Use these official and reference links to verify dates, rates, tax types, calculator assumptions and lodgment obligations before taking action.

Source	Use it for	Link
Australian Taxation Office	Main federal tax, GST, excise, superannuation and lodgment authority.	Open ATO
ATO: Preparing your tax return	Individual lodgment date, 31 October rule and weekend adjustment.	Open tax return guide
ATO: BAS due dates	Monthly and quarterly BAS due dates.	Open BAS due dates
ATO: Activity statement due dates	Activity statement obligation patterns.	Open activity statement dates
ATO: Super payment due dates	Quarterly super guarantee due dates and SGC risk.	Open super due dates
ATO: Payday Super	Super guarantee timing changes from 1 July 2026.	Open Payday Super
ATO: STP finalisation	14 July STP finalisation requirement.	Open STP finalisation
ATO: FBT lodgment and payment	FBT due date and payment guidance.	Open FBT due date
ATO: FBT rates and thresholds	FBT rate and thresholds for FBT years.	Open FBT rates
ATO: GST	GST rules and 10% GST explanation.	Open GST guide
ATO: Company tax rates	Base rate entity and company tax rate rules.	Open company tax rates
ATO: TPAR	Taxable payments annual report due date and reporting guidance.	Open TPAR guide
ATO: PAYG withholding annual reports	PAYG annual reporting due dates.	Open PAYG annual reporting
business.gov.au: Tax for your business	Business tax registrations and ATO/state tax split.	Open business tax guide
business.gov.au: Payroll tax	State/territory payroll tax overview.	Open payroll tax guide
business.gov.au: Stamp duty	State/territory duty overview.	Open stamp duty guide
business.gov.au: Taxes on property	Property tax, land tax and duty context.	Open property tax guide
business.gov.au: Excise duties	Excise duty overview for business.	Open excise guide
Australian Border Force	Importing, customs duty and border charges.	Open ABF importing guide
CalculatorWallah Tax Calculators	Related tax calculators for GST/VAT-style math, property, CGT and payroll-style planning.	Open Tax Calculators Hub
CalculatorWallah VAT Calculator	Add/remove/reverse tax calculations with Australia custom-rate examples.	Open VAT Calculator
CalculatorWallah GST Calculator	GST-style calculations and tax-inclusive/exclusive examples.	Open GST Calculator
CalculatorWallah Property Tax Calculator	Property tax and rate-style calculation examples.	Open Property Tax Calculator
CalculatorWallah Capital Gains Tax Calculator	Capital gain formula education; adapt to Australia CGT rules manually.	Open CGT Calculator

Editorial disclaimer: This page is for educational use on RevisionTown. It is not legal, tax, accounting, customs, payroll, investment or superannuation advice. Confirm final obligations through the ATO, state revenue offices, local councils, customs authorities and registered advisers.