Australia tax deadlines 2026.

Use this skill whenever asked about Australian PAYG Instalments for sole traders. Trigger on phrases like "PAYG instalments", "BAS T1 T2 T7 T9", "instalment rate", "instalment amount", "ATO instalment", "GDP uplift", "GIC", "variation of instalments", or any question about income tax prepayments through the Business Activity Statement. Covers entry/exit thresholds, instalment rate method (T1/T2), instalment amount method (T7), GDP uplift factor, voluntary variation, GIC exposure on under-estimation, and quarterly/annual election. ALWAYS read this skill before touching any PAYG instalment work for Australia.

Use this skill for any non-resident selling Australian assets. Trigger on: "non-resident CGT Australia", "TAP test Australia", "taxable Australian property", "FRCGW", "foreign resident capital gains withholding", "15% withholding Australia", "12.5% withholding Australia", "clearance certificate ATO", "sell Australian shares non-resident", "sell Australian property non-resident", "Australian CGT non-resident seller", "no CGT discount non-resident Australia". Covers the TAP test, the foreign resident rate scale, FRCGW withholding (15%, no threshold, from 1 January 2025), clearance certificates. For Australian residents see au-capital-gains.

Australian sole trader business schedule (Business and Professional Items Schedule for Individuals). Covers assessable business income, allowable deductions, home office (fixed rate 70c/hour or actual), motor vehicle (logbook or cents per km at 88c/km), depreciation (instant asset write-off, simplified pooling, general pooling), prepaid expenses, and trading stock.

Use this skill for any Australian capital gains tax question, for any entity type. Trigger on: "CGT Australia", "capital gains Australia", "sell shares Australia", "50% CGT discount", "cost base Australia", "capital loss", "carry forward capital losses", "small business CGT concessions", "SBCGT", "active asset test", "15-year exemption", "retirement exemption CGT", "CGT rollover", "CGT event A1", "main residence exemption", "Australian CGT", "sell my Australian company", "dispose of property Australia", "CGT indexation from 2027". Covers the calculation workflow from CGT event and cost base through losses, discounts and concessions, entity and residency differences, and the enacted 1 July 2027 changes. Routes to au-small-business-cgt, au-nonresident-cgt, au-rental-property and au-crypto-tax for their specialist rules.

Amend an Australian individual income tax assessment: establish the time limit, reconcile corrections, lodge the request and check interest and penalties.

Australian resident investment CGT before 1 July 2027: identify events, calculate cost bases and losses, and test discounts and small business concessions.

Calculate and vary Australian PAYG instalments using the correct activity statement fields, forecasts and credit rules.

Use this skill whenever asked about Australian payroll, PAYG withholding, superannuation guarantee, Single Touch Payroll, or employer obligations in Australia. Trigger on phrases like "PAYG", "pay as you go withholding", "superannuation", "super guarantee", "STP", "Single Touch Payroll", "STP Phase 2", "Medicare levy", "tax file number", "TFN declaration", "HECS-HELP", "STSL", "Fair Work", "NES", "national employment standards", "modern award", "payslip Australia", "ATO payroll", "BAS", "IAS", "activity statement", "annual leave", "long service leave", "minimum wage Australia", or any question about running payroll in Australia. ALWAYS read this skill before processing any Australian payroll work.