Australia tax deadlines 2026.

Use this skill whenever asked about Australian individual income tax for sole traders. Trigger on phrases like "how much tax do I pay in Australia", "Australian tax return", "sole trader tax", "ABN tax", "Medicare levy", "LITO", "PAYG", "tax brackets Australia", "BAS", "instant asset write-off", "home office deduction", "HELP repayment", "HECS debt", "small business income tax offset", "motor vehicle deduction", or any question about filing or computing income tax for an Australian sole trader. Covers 2024-25 Stage 3 tax rates, Medicare levy and surcharge, LITO, business income computation, allowable deductions, depreciation, instant asset write-off, small business income tax offset, HELP/HECS repayments, and final tax computation. ALWAYS read this skill before touching any Australian income tax work.

Use this skill whenever asked to prepare, review, or classify transactions for an Australian GST return (Business Activity Statement / BAS) for any client. Trigger on phrases like "prepare BAS", "do the GST", "fill in BAS", "create the return", "GST return", "Activity Statement", or any request involving Australian GST filing. Also trigger when classifying transactions for GST purposes from bank statements, invoices, or other source data. This skill covers Australia only and covers both Simpler BAS and full BAS reporting. GST groups, margin scheme, partial exemption complex, and going concern are all in the refusal catalogue. ALWAYS read this skill before touching any GST-related work.

Final orchestrator skill that assembles the complete Australian filing package for Australian-resident sole traders. Consumes outputs from all Australian content skills (australia-gst for BAS, au-individual-return for ITR, au-super-guarantee for voluntary contributions, au-medicare-levy for levy and surcharge, au-payg-instalments for instalment schedule) to produce a single unified reviewer package containing every worksheet, every form, every brief section, all cross-skill reconciliations, and the final action list with payment instructions, filing instructions, and next-year planning. This is the capstone skill that runs last and produces the final deliverable. MUST be loaded alongside all Australian content skills listed above. Australian full-year residents only. Sole traders only.

ALWAYS USE THIS SKILL when a user asks for help preparing their Australian tax returns AND mentions freelancing, self-employment, contracting, sole trading, or ABN-based work. Trigger on phrases like "help me do my taxes", "prepare my ITR", "I'm a sole trader in Australia", "I'm a freelancer in Australia", "do my taxes as a contractor", "prepare my BAS and income tax", or any similar phrasing where the user is an Australian-resident self-employed individual needing tax return preparation. This is the REQUIRED entry point for the Australian self-employed tax workflow -- every other skill in the stack (australia-gst, au-individual-return, au-super-guarantee, au-medicare-levy, au-payg-instalments, au-return-assembly) depends on this skill running first to produce a structured intake package. Uses upload-first workflow -- the user dumps all their documents and the skill infers as much as possible before asking questions. Uses ask_user_input_v0 for structured questions instead of one-at-a-time prose. Built for speed. Australian full-year residents only; sole traders only.

Use this skill whenever asked about the Australian Medicare Levy, Medicare Levy Surcharge (MLS), low-income reduction thresholds, family thresholds, surcharge tiers, private health insurance (PHI) rebate interaction, or Medicare levy exemptions. Trigger on phrases like "Medicare levy", "Medicare surcharge", "MLS", "do I pay Medicare levy", "low income Medicare", "Medicare levy reduction", "Medicare levy exemption", "private health insurance rebate", "PHI rebate", "M1", "M2", or any question about Medicare-related levies on an Australian tax return. ALWAYS read this skill before touching any Medicare levy work.

Use this skill whenever asked about Australian Superannuation Guarantee (SG) obligations, voluntary super contributions, concessional and non-concessional caps, Division 293 tax, government co-contribution, spouse contribution tax offset, carry-forward rules, or any question about super for sole traders or employers. Trigger on phrases like "how much super do I pay", "SG rate", "super guarantee", "concessional cap", "Division 293", "salary sacrifice super", "personal super contribution deduction", "co-contribution", "BPAY super", "ATO super clearing house", "super fund contribution", or any question about Australian superannuation. Also trigger when classifying bank statement transactions showing super fund payments, BPAY super debits, or ATO Small Business Super Clearing House (SBSCH) payments. ALWAYS read this skill before touching any SG-related work.