About

Bracket & Offset is an independent information site about personal income tax in Australia. It is written for employees, investors and people with study loans who want to understand how their tax is calculated and which legal tax-saving options exist, before they lodge or before they talk to a tax agent.

The site covers resident income tax rates, the Medicare levy and surcharge, the low income tax offset, HELP repayments, super contribution caps and Division 293, the working-from-home fixed rate, capital gains tax, negative gearing, lodgment deadlines and penalties. It does not cover business tax, GST, BAS or company and trust returns, and it does not recommend financial products or providers.

Every worked example is illustrative and shows the arithmetic so you can repeat it with your own numbers. We say which income year each figure belongs to and link to official sources such as the Australian Taxation Office, Treasury, the Federal Register of Legislation and StudyAssist. Tax rules change; when a measure was only announced or proposed at the time of writing, we say so.

This is general information, not tax, legal or financial advice. We are not a registered tax agent. For advice about your circumstances, contact a registered tax agent or the ATO.

How this site is made

Bracket & Offset is an independent information project. Guides are drafted with the help of AI writing tools and checked against official and primary sources before publication; see our Editorial Policy. We are not affiliated with any provider mentioned on the site and do not sell products or services.