Australia tax deadlines 2026.

Use this skill when preparing, reviewing, or advising on annual financial statements for an Australian company. Trigger on phrases like "ASIC financial report", "AASB", "Australian Accounting Standards", "general purpose financial statements", "special purpose financial statements", "large proprietary company", "small proprietary company", "directors' report Australia", "audit Australia", "Form 388", "Corporations Act 2001 reporting", or any question about preparing and filing statutory accounts under the Corporations Act 2001. Covers AASB frameworks, size thresholds (large/small proprietary), required statements, formats, notes, lodgement deadlines, and audit requirements.

Use this skill whenever asked about Australian company income tax for private small/medium companies -- the 25% base rate entity rate versus the 30% standard rate, base rate entity passive income (BREPI), aggregated turnover, franking dividends, maximum franking credits, the franking account, benchmark franking percentage, franking deficit tax, carry-forward tax losses (continuity of ownership or similar business test), company tax return due dates, PAYG instalments, or bucket companies receiving trust distributions. Trigger on phrases like "company tax rate", "base rate entity", "franking credits", "franking account", or "company losses". ALWAYS read this skill before touching any company tax work.

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 Australian state or territory payroll tax question in New South Wales, Victoria, Queensland, Western Australia, South Australia, Tasmania, the ACT or the Northern Territory: registration thresholds, rates, deductions and phase-outs, grouping, contractor and employment agency provisions, nexus rules for interstate and overseas workers, taxable wages, exempt allowances, surcharges and levies, and monthly and annual return due dates. Trigger on "payroll tax", "payroll tax threshold", "payroll tax rate", "designated group employer", "relevant contract", "payroll tax grouping", "mental health levy", "payroll tax nexus", "annual reconciliation". Covers the 2026-27 financial year for employers, payroll staff and advisers.

Use this skill whenever asked about Australian bookkeeping for sole traders, partnerships, or small companies. Trigger on phrases like "chart of accounts", "BAS", "GST codes", "bookkeeping", "profit and loss", "balance sheet", "AASB", "simplified disclosures", "Tier 2", "bank reconciliation", "expense categories", "revenue recognition", "depreciation", "instant asset write-off", "small business pool", "ABN", "ATO reporting", "activity statement", "accrual basis", "cash basis", "general ledger", "how do I classify this transaction", "what evidence do I need", "capital or revenue", "private use apportionment", "fix a bookkeeping error", "accounting versus tax treatment", or any question about day-to-day transaction recording, financial statement preparation, or account coding for an Australian business.

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 whenever you need a current Australian tax rate, threshold, cap or due date for the 2026-27 or 2025-26 income year -- individual brackets, HELP repayment, Medicare levy and surcharge, super guarantee and contribution caps, Division 296, company rates, Div 7A benchmark, FBT, CGT caps and concessions, GST, PAYG instalment uplift, cents-per-km, car limits, penalty units, payroll tax, minimum wage or ASIC fees. Single-page rates card; every figure carries its source. Trigger on "what is the current rate", "2026-27 threshold", "how much is the cap", or any AU figure lookup. Load alongside the topic guide.

Use this skill whenever asked about forming, incorporating, or registering a company in Australia. Trigger on phrases like "set up a company in Australia", "Pty Ltd", "ASIC registration", "Australian company formation", "register a business Australia", "ABN", "ACN", "proprietary limited", "sole trader Australia", "partnership Australia", or any question about starting a business entity in Australia. Covers entity types (Pty Ltd, Ltd, sole trader, partnership, trust), registration process, costs, post-formation compliance, and bank account opening. ALWAYS read this skill before advising on Australian company formation.