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How Much Tax Do You Pay on a Bonus in Australia? (2026-27 Guide)

Amit Chugh — Wed, 04 Nov 2026 06:36:45 +0000

How Much Tax Do You Pay on a Bonus in Australia? (2026-27 Guide)

Written by the AMA Accountants Tax Team | Reviewed by Amit Chugh, CPA and Registered Tax Agent | Last reviewed 4 November 2026

You get a bonus. You feel great. Then you look at your payslip and see a big chunk of tax taken out. It can feel like the ATO took half of it.

Here is the good news. Australia has no special “bonus tax rate.” Your bonus is added to your other income and taxed at your normal rate. The tax taken on payday is only an estimate. The real tax is worked out when you lodge your tax return.

In this guide, we explain how bonus tax works in 2026-27 in simple words. We use real numbers, checked against ATO and Fair Work sources. We show you worked examples, how super fits in, and smart ways to keep more of your bonus.

Key Takeaways

A bonus is taxed at your normal tax rate, plus the 2% Medicare levy. There is no higher “bonus rate.”
Only the part of your income above a tax line is taxed at the higher rate. A bonus never makes all your pay taxed more.
On payday, your employer holds back tax using an ATO table called Schedule 5. It is capped at 47% of the bonus. Too much? You get it back in your tax return.
Most bonuses earn 12% super, paid by your employer on top of the bonus.
You can put a bonus into super to cut tax, but you must agree before you earn it, and you must stay under the $32,500 cap for 2026-27.
A bonus can push you over the Medicare levy surcharge line if you have no private hospital cover.

2026-27 Bonus Tax at a Glance

Item	The rule for 2026–27
How a bonus is taxed	Added to your income, taxed at your normal rate
Resident tax-free amount	First $18,200
Resident tax rates	15%, 30%, 37%, 45%
Medicare levy	2% of taxable income
Tax held back on payday	ATO Schedule 5, capped at 47% of the bonus
Super on bonus	12%, paid by your employer on top
Super paid within	7 business days of payday (Payday Super, from 1 July 2026)
Concessional super cap	$32,500
Medicare levy surcharge starts above	$105,000 (single) or $210,000 (family)

Is a Bonus Taxed Differently in Australia?

No. The ATO treats a bonus like your wages. It is part of your “assessable income.” That means the ATO adds it to your pay for the whole year and taxes the total.

So why does it feel like you pay more tax on a bonus? There are two reasons.

Reason 1: The tax is taken all at once. When you get a big payment in one go, a big tax amount comes out in one go. It looks scary on the payslip.

Reason 2: The tax is a guess. Your employer has to hold back tax before they know your full-year income. The ATO gives them a formula to use. The formula is not your final tax.

Think of it like a deposit. Your employer pays a deposit to the ATO for you. At tax time, we work out the real bill. If the deposit was too big, you get money back. If it was too small, you pay the rest.

What Are the Tax Rates for 2026-27?

A big change happened on 1 July 2026. The lowest tax rate went down from 16% to 15%. Here are the rates for Australian residents.

Your taxable income	Tax you pay (2026–27)
$0 to $18,200	Nil
$18,201 to $45,000	15 cents for each $1 over $18,200
$45,001 to $135,000	$4,020 plus 30 cents for each $1 over $45,000
$135,001 to $190,000	$31,020 plus 37 cents for each $1 over $135,000
$190,001 and over	$51,370 plus 45 cents for each $1 over $190,000

You also pay the Medicare levy of 2% on top. These rates do not include it.

For comparison, last year’s rates (2025-26) had 16% in the second band. The rates for the other bands were the same, but the dollar amounts in the table were $268 higher. The 15% rate is set to drop to 14% from 2027-28.

Why Is So Much Tax Taken Out of My Bonus?

our employer uses PAYG withholding. PAYG means “Pay As You Go.” It means tax is paid to the ATO bit by bit during the year.

For bonuses, the ATO has a special table called Schedule 5. It is for “back payments, commissions, bonuses and similar payments.”

Here is how it works in simple steps.

If your bonus is for one pay period. Your employer adds it to your normal pay for that period. They use the normal tax table. This is the easy way.

If your bonus is a one-off payment. This is the most common case, such as a performance or Christmas bonus. Your employer uses Method A or Method B. The ATO says Method A can be used for any bonus.

In simple terms, Method A:

Works out your normal tax for the pay period
Spreads the bonus across all the pay periods in the year, and adds that share to your normal pay
Works out the new, higher tax
Takes the extra tax and multiplies it back up

There is a limit. The ATO says the tax held back on a bonus can be at most 47% of the bonus. That matches the top rate of 45% plus the 2% Medicare levy.

Method A is a guess based on your pay in that one period. So it rarely matches your real tax exactly. If too much was held back, you get a credit when you lodge. If too little was held back, you may owe tax.

Tip: Look at your payslip. Find the bonus line and the tax line. Then do the 3-step estimate later in this guide to see if a refund or a bill is coming.

Does a Bonus Push All My Income Into a Higher Bracket?

No. This is the biggest myth about bonus tax.

Think of tax rates like a staircase. Each step up is taxed at a higher rate. But you only pay the higher rate on the money that sits on that step. The money on the lower steps stays taxed at the lower rates.

So a bonus can only push the top part of your income into a higher step. It never changes how your earlier pay is taxed.

Here are real examples. Each person gets a $10,000 bonus. We include the 2% Medicare levy. We assume they are Australian residents with no other income or deductions. We also assume they earn above about $66,667, so the low income tax offset does not apply.

Salary before bonus	Tax on the $10,000 bonus	Share of the bonus taxed	Bonus you keep
$80,000	$3,200	32%	$6,800
$100,000	$3,200	32%	$6,800
$130,000	$3,550	35.5%	$6,450
$160,000	$3,900	39%	$6,100
$185,000	$4,300	43%	$5,700
$200,000	$4,700	47%	$5,300

The $130,000 and $185,000 rows are special. The bonus crosses a line, so part of it is taxed at one rate and part at the next. We show how this works below.

Worked Example: A Bonus That Crosses a Line

Tom earns $128,000 a year. He gets a $12,000 bonus. His new income is $140,000. The 30% step ends at $135,000.

The first $7,000 of the bonus fills the rest of the 30% step: $7,000 x 30% = $2,100
The last $5,000 goes into the 37% step: $5,000 x 37% = $1,850
Income tax on the bonus: $2,100 + $1,850 = $3,950
Medicare levy: $12,000 x 2% = $240
Total tax on the bonus: $4,190 (about 34.9%)
Tom keeps: $7,810

Tom’s $128,000 salary is taxed just as it was before. Only the bonus is affected.

Can a Bonus Trigger the Medicare Levy Surcharge?

Yes. This catches many people out.

The Medicare levy surcharge (MLS) is an extra tax. It applies if you earn above a set amount and you do not have private hospital cover. If you have the right cover, you do not pay it.

Here are the ATO’s thresholds for 2026-27.

Tier	Single	Family	Surcharge
Base	$105,000 or less	$210,000 or less	0%
Tier 1	$105,001 to $123,000	$210,001 to $246,000	1%
Tier 2	$123,001 to $164,000	$246,001 to $328,000	1.25%
Tier 3	$164,001 or more	$328,001 or more	1.5%

The family amount goes up by $1,500 for each dependent child after the first.

The surcharge applies to your whole income for MLS purposes, not only the bonus. So crossing the line is costly.

Example: Mia is single. She earns $100,000 and gets a $10,000 bonus. Her income is now $110,000. She has no private hospital cover. She moves into Tier 1. She pays 1% of $110,000, which is $1,100 extra. That is on top of the 2% Medicare levy.

If Mia has the right hospital cover, she pays no surcharge. Cover can cost less than the surcharge, so it is worth checking before your bonus lands.

Two more warnings:

“Income for MLS purposes” includes more than your taxable income. For example, it includes reportable super contributions. So putting your bonus into super does not lower your MLS income.
A bonus also raises your HELP (study loan) repayment income. If you have a study debt, your repayment can go up.

Do You Get Super on Your Bonus?

Usually, yes. The super guarantee rate is 12%.

The ATO says most bonuses count as “ordinary time earnings” for super. This includes performance, Christmas, sign-on, referral and return-to-work bonuses. Your employer pays the super on top of your bonus. It does not come out of your bonus.

Example: You get a $10,000 bonus. Your employer pays $1,200 super (12% x $10,000) into your fund.

The Exceptions

Work done entirely outside your ordinary hours. The ATO says a bonus for work performed entirely outside ordinary hours is not included. A one-off bonus for working a Sunday is an example. It is treated like overtime.
Ex gratia bonuses. The ATO says a “thank you” bonus counts only if it is for work done in your ordinary hours.
Overtime. Overtime is not ordinary time earnings, if your ordinary hours are clearly set out in an award or agreement.

You may read online that “one-off bonuses never get super.” That is not the ATO’s test. The test is whether the bonus is for your ordinary hours of work.

What About Commissions?

From 1 July 2026, the ATO says all commissions count as qualifying earnings for super under the Payday Super law. This includes commissions for work done entirely outside ordinary hours. This is a change from the old rules.

When Must Super Be Paid?

Under Payday Super, which started on 1 July 2026, employers must pay super so it reaches your fund within 7 business days of payday. The old rule was every 3 months. If you do not see super on your bonus, ask your employer.

Should You Put Your Bonus Into Super?

This is called salary sacrifice. You ask your employer to pay part of your pay into super instead of into your bank account.

Money paid into super this way is taxed at 15% in the fund. That can be lower than your normal rate. But there are rules.

Rule 1: Agree Before You Earn It

A salary sacrifice deal only works for pay you have not yet earned. You cannot sacrifice a bonus you have already earned. Talk to your employer early.

Rule 2: Stay Under the Cap

The concessional contributions cap for 2026-27 is $32,500. It was $30,000 in 2025-26. Your employer’s 12% super counts toward the cap. So does your salary sacrifice.

If you go over, the extra is added to your income and taxed at your normal rate, with a 15% tax offset. That can cancel your saving.

You may be able to use unused cap from past years. This is called carry-forward. The ATO says you can use unused amounts for up to 5 years, but only if your total super balance was under $500,000 on 30 June of the previous year.

Rule 3: Watch the $250,000 Line

If your income plus these contributions is over $250,000, you pay Division 293 tax. This is an extra 15% on some or all of the contributions.

Rule 4: The Money Is Locked

Super is generally locked away until you meet a condition of release, such as retirement.

Example: A Smart Use of Salary Sacrifice

Ravi earns $120,000. He expects a $15,000 bonus. He agrees to sacrifice all of it into super before he earns it.

	Take as cash	Put into super
Tax on the $15,000 (30% + 2% Medicare)	$4,800	$2,250 (15% in the fund)
Amount for Ravi	$10,200 in his bank	$12,750 in super

Ravi has $2,550 more working for him. But it is locked in super.

Does he stay under the cap? Employers must work out super on your pay before salary sacrifice. So his employer still pays 12% on $135,000, which is $16,200. Add the $15,000 he sacrifices. The total is $31,200, which is under $32,500.

Example: When It Goes Wrong

Sara earns $160,000 and expects a $20,000 bonus. Her employer’s 12% super on $180,000 is $21,600. If she sacrifices the whole $20,000, the total is $41,600. That is $9,100 over the $32,500 cap.

The most she could sacrifice without going over is $10,900 ($32,500 minus $21,600), unless she has carry-forward amounts to use.

Some websites show the savings without checking the cap. Always check it.

Does It Matter Which Tax Year Your Bonus Is Paid In?

Usually, you are taxed on a bonus in the year you receive it. So the date it lands in your account can matter.

The 1 July 2026 rate change is a good example. If your income is under $45,000, a $5,000 bonus paid on 30 June 2026 is taxed at 16% plus 2% Medicare, which is $900. Paid on 1 July 2026, it is 15% plus 2%, which is $850. That is only a $50 difference. This ignores offsets such as the low income tax offset.

If you earn over $45,000, timing makes no difference to the tax on the bonus itself. Both years use the same 30% rate in that band. For you, the better questions are about the Medicare levy surcharge line, the HELP threshold and your super cap.

Special Cases

Working Holiday Makers

If you are on a Working Holiday (subclass 417) or Work and Holiday (subclass 462) visa, you have special tax rates. From 1 July 2026, the ATO’s rates are:

Income	Rate
$0 to $45,000	15%
$45,001 to $135,000	30%
$135,001 to $190,000	37%
$190,001 and over	45%

Example: A backpacker earns $38,000 and gets a $5,000 bonus. Income is $43,000, all inside the 15% band. The tax on the bonus is $750 (15% x $5,000).

If you do not give your employer a Tax File Number, the ATO says 45% must be withheld. Your employer must also pay super on your bonus. When you leave Australia, you may be able to claim your super back. See our guide to the Departing Australia Superannuation Payment (DASP).

Non-Residents and Expats

If you are not an Australian resident for tax, different rates apply, and there is no tax-free amount. Your residency status decides how your bonus is taxed. If you are not sure, ask a registered tax agent before you plan around a large bonus.

Sign-On, Retention and Christmas Bonuses

These are all taxed like wages. Most earn super too. A bonus is not the same as a gift. A non-cash gift, such as a voucher, can be treated differently and may involve fringe benefits tax for your employer. If you are unsure, ask us.

What Happens If Too Much Tax Was Held Back?

This is common, and it is good news. Say your employer held back $4,500 from your bonus. Your real tax on it turns out to be $3,200. The extra $1,300 is credited to you when you lodge your tax return. It either reduces what you owe or adds to your refund.

The opposite can also happen. If less was held back than you owe, you pay the difference after you lodge. It will show on your notice of assessment, which is the ATO’s final tax bill or refund notice for the year.

Before you lodge, check your income statement. This is the ATO’s record of your pay and tax for the year. Make sure it shows your full bonus and the tax held back. If a figure looks wrong, talk to your employer before you lodge. A wrong figure can mean the wrong refund.

A Note for Employers

If you pay bonuses, here are the basics.

Tax deduction: A bonus is usually a tax deduction for your business, like wages. It is generally deductible in the year you become definitely committed to paying it.
PAYG and reporting: You must withhold tax and report the payment through Single Touch Payroll.
Super: Most bonuses attract 12% super. Under Payday Super, it must reach the fund within 7 business days.
Payroll tax: Bonuses are generally part of wages for state payroll tax.

Mistakes here can lead to penalties. We help employers set up bonus payments the right way.

7 Common Bonus Tax Mistakes

Believing there is a special “bonus tax.” There is not. It is your normal rate.
Thinking all your income is taxed at the higher rate. Only the top part is.
Forgetting the Medicare levy surcharge. One bonus can tip you over.
Not checking for super. If your bonus is for ordinary hours, 12% should be paid.
Salary sacrificing a bonus you have already earned. It must be agreed first.
Going over the $32,500 cap. Remember your employer’s super counts.
Panicking about the tax on payday. It is an estimate. Check your final tax first.

How to Estimate Your Bonus Tax in 3 Steps

Add your bonus to your expected income for the year. For example, $100,000 plus $10,000 is $110,000.
Use the 2026-27 table. Find which tax steps the bonus falls on. Add the 2% Medicare levy.
Compare with what was held back. Look at your payslip. If more tax was taken than you owe, you get a refund when you lodge.

Things to keep: your payslip, your income statement, details of any deductions you plan to claim, and your private health insurance statement.

When Should You Talk to a Tax Agent?

Speak to a registered tax agent before your bonus is paid if:

Your bonus will push you over a threshold, such as the $135,000, $190,000 or $250,000 lines
You are thinking about salary sacrifice and want to check your cap
You have no private hospital cover and are near $105,000
You are a working holiday maker, non-resident or expat
You are a business owner paying bonuses to staff
You have other income, such as rent, shares or a second job

A short talk before the bonus lands can save you much more than a fix after.

Frequently Asked Questions

Is a bonus taxed at a higher rate than my normal pay?

No. A bonus is added to your income and taxed at your normal rate, plus the 2% Medicare levy. It can look higher because tax is held back as an estimate on payday. The real tax is worked out in your tax return.

How much tax will I pay on a $10,000 bonus?

It depends on your income. In 2026-27, a resident who earns $80,000 to $100,000 pays about $3,200 on a $10,000 bonus (32%). A person earning $160,000 pays about $3,900 (39%). A person earning $200,000 pays about $4,700 (47%). These figures include the Medicare levy.

Why was so much tax taken out of my bonus?

Employers use ATO Schedule 5 to estimate the tax on a bonus. The amount held back is capped at 47% of the bonus. If it is more than you really owe, the difference comes back to you when you lodge your tax return.

Do I get super on my bonus?

Usually, yes. Most bonuses for ordinary hours earn 12% super. A bonus for work done entirely outside your ordinary hours does not. From 1 July 2026, all commissions count for super.

Can I put my bonus into super?

Yes, if you agree with your employer before you earn the bonus. It is taxed at 15% in the fund. You must stay under the $32,500 cap for 2026-27, which includes your employer’s super. Division 293 tax may apply if your income is over $250,000.

Does a bonus affect the Medicare levy surcharge?

It can. If you have no private hospital cover and your income goes above $105,000 (single) or $210,000 (family), you may pay 1% to 1.5% of your whole income for MLS purposes.

Will a bonus push all my income into a higher tax bracket?

No. Only the part of your income above each line is taxed at the higher rate. The rest is taxed as before.

Does it matter if I get my bonus in June or July?

For most people over $45,000, no. The tax on the bonus itself is the same in both years. It can matter if the date moves you across a threshold, such as the Medicare levy surcharge line.

Are commissions taxed the same as bonuses?

Yes. Commissions are taxed like wages and use the same Schedule 5 table for withholding. From 1 July 2026, all commissions count as qualifying earnings for super.

How AMA Accountants Can Help?

AMA Accountants is an ATO-registered tax agent and CPA/IPA firm in Adelaide. We have 25 years of experience and lodge more than 20,000 tax returns a year. Our team works with employees, contractors, business owners, working holiday makers and expats, in person or fully online.

We can help you:

Estimate the tax on your bonus before you get it
Check your payslip, super and income statement
Decide if salary sacrifice suits you, and stay under your cap
Claim every deduction you are allowed
Lodge your tax return correctly and on time
Set up bonus payments and payroll for your business

Call (08) 7111 0100 or send Book an Appointment.

You can also visit 477 Torrens Road, Woodville SA 5011.

Book an appointment with AMA Accountants →

Call: 0420 529 890 | Website: www.amaaccountant.com.au

Certified Public Accountants | Registered Tax Agents | Tax Practitioners Board Registered

Authored By Amit Chugh

Partner, CPA & Registered Tax Agent

Your Trusted Accountant for Adelaide, Melbourne, Sydney, Brisbane & Across Australia

Amit Chugh is a Partner at The AMA Accountant and a highly respected CPA & Registered Tax Agent with a proven track record of delivering exceptional accounting and taxation services to individuals, businesses, and corporations across Australia.

With over 25+ of professional experience, Amit has helped thousands of clients streamline their finances, optimise tax returns, and ensure full compliance with Australian Taxation Office (ATO) requirements. His client base spans Melbourne, Brisbane, Sydney, Tasmania, Perth, Adelaide, Darwin, Canberra, and regional hubs including Prospect, Modbury, Mawson Lakes, Woodville, Mount Gambier, Victor Harbor, Whyalla, Port Lincoln, Murray Bridge, Port Augusta, Gawler, and Port Pirie.

Disclaimer

This article is general information only and is not personal tax or financial advice. It does not take your own circumstances into account. Please speak to a registered tax agent about your situation. Figures are for the 2026-27 income year and were checked against ATO and Fair Work sources on 4 November 2026. Rates and thresholds can change.

The post How Much Tax Do You Pay on a Bonus in Australia? (2026-27 Guide) appeared first on AMA Accountants.

Personal Trainer Tax Deduction Checklist

Amit Chugh — Mon, 26 Oct 2026 10:09:53 +0000

Personal Trainer Tax Deduction Checklist

Home

For fitness professionals working as independent contractors on an ABN · AMA
Accountants · Updated Oct 26, 2026

Who this checklist is for?

This checklist is for personal trainers, group fitness instructors and strength coaches who invoice gyms, studios or clients directly under their own ABN.

As a sole trader, your business expenses are claimed in your individual tax return through the Business and Professional Items schedule, not as employee work-related expenses.

Work through each section, tick the items that apply to you, and bring this list along with your records to your appointment. It covers the 2025–26 income year (returns now being prepared) and the 2026–27 year that started on 1 July 2026.

Before you claim

Three rules apply to every expense on this list:

1. You spent the money yourself and were not reimbursed by the gym, studio or client.
2. The expense relates directly to earning your training income.
3. You have a record (tax invoice, receipt, bank statement or logbook) to prove it.

If an item is used for both business and private purposes, only the business-use portion is
deductible.

Personal services income (PSI). Most personal training income is a reward for your own skill and effort, so it is PSI.

If the PSI rules apply to you, some deductions are restricted, including rent, mortgage interest and rates for a home gym or home office, and payments to an associate such as a spouse.

The PSI rules do not apply if you pass the results test for at least 75% of your PSI, or if less than 80% of your PSI comes from one client and you pass one of the other personal services business tests.

A trainer who works mainly for one gym is often caught by the 80% rule, so tell us how your income is split between gyms and private clients.

[ ] I know roughly what percentage of my income came from my largest gym or client.
[ ] I have copies of my contractor agreements with each gym or studio.

GST. You must register for GST once your turnover reaches $75,000 a year. If you are registered, claim expenses net of the GST credits already claimed on your BAS.

[ ] I am registered for GST (if yes, bring your lodged BAS statements)

Hobby vs business. A side income from a few sessions a month for friends may not be a business. Regular, advertised, commercially run training usually is. If you are unsure, ask us before claiming a loss.

Deduction checklist

Gym, studio and venue costs

– Rent or floor fees paid to a gym or studio to train your own clients
– Hourly studio or room hire
– Council permits for outdoor training in parks and reserves
– Music licence fees for group classes you run yourself

Training equipment

– Dumbbells, kettlebells, barbells, plates and racks
– Resistance bands, mats, foam rollers, boxing gloves and pads
– Heart rate monitors, timers, portable speakers and body composition scales
– Repairs, servicing and replacement of equipment
– Storage or trailer hire for equipment

Assets costing less than $20,000 each can generally be written off in full in the year you first use them. Higher-cost assets are depreciated through the small business pool.

Qualifications, registration and insurance

– Short courses, workshops and CEC/CPD points that maintain or improve your current skills
– Specialist add-on certifications (for example, pre and post-natal, strength and conditioning, nutrition coaching within scope)
– Industry registration and membership fees
– First aid and CPR certificates and renewals
– Working with Children Check or police check, where required for your work
– Public liability and professional indemnity insurance
– Income protection insurance held outside super (claimed separately in your return)

The cost of your initial Certificate III or IV in Fitness is generally not deductible because it qualifies you for new work rather than maintaining your existing income.

Vehicle and travel

– Driving between gyms, studios, client homes and outdoor sessions on the same day
– Driving from home when you carry bulky equipment that has no secure storage at the venue
– Driving from home when your home is the base of your business
– Parking fees and tolls for business trips (not parking at your regular venue)
– Travel, accommodation and meals for interstate courses, conferences or competitions you attend for work

Travel from home to a single regular gym is usually private travel and is not deductible.

Clothing and laundry

– Uniform shirts or jackets permanently printed with your business logo
– Cost of washing your logo uniform

General gym wear, leggings, shorts, sneakers and sports watches are not deductible, even if you only wear them while training clients.

Phone, software and online tools

– Business-use percentage of your mobile phone and plan
– Business-use percentage of home internet
– Booking, scheduling and client programming apps
– Payment processing and card terminal fees
– Accounting and invoicing software
– Website hosting, domain names and email
– Laptop or tablet used for programming and admin (business-use portion)

Marketing and client costs

– Social media advertising and online listings
– Website design and updates
– Business cards, flyers and signage
– Professional photography or video used for marketing
– Client consumables such as towels, wipes, sanitiser and first aid supplies

Home office

– Hours spent at home on programming, client check-ins, bookings and admin
– Office furniture and equipment used for the business

Professional and financial costs

– Tax agent and accounting fees
– Business bank account fees
– Interest on a loan used to buy business equipment or a work vehicle
– Industry journals, research subscriptions and professional books
– Personal super contributions, if you lodged a notice of intent with your fund and received its acknowledgement before lodging your return

Common items you cannot claim

– Your own gym membership, unless it is a condition of a contract and used only to train clients
– Supplements, protein powder, meal plans and food for your own diet
– Haircuts, grooming, cosmetics, tanning and personal fitness tracking subscriptions
– Physiotherapy, massage or medical costs for your own body
– Plain gym wear and training shoes without a business logo
– Fines, including parking and speeding fines
– Your initial Certificate III or IV in Fitness
– Expenses already reimbursed by a gym or client

Records to bring

Keep business records for five years from the date you lodge your return

– Income summary: invoices issued, payments from each gym or studio, and booking platform payout reports
– Bank statements for the account your training income is paid into
– Tax invoices and receipts for every expense claimed
– Car logbook (12 continuous weeks) or a diary of business kilometres
– A record of hours worked from home (timesheet, diary or calendar)
– A 4-week diary of phone and internet use to support your business-use percentage
– Asset register for equipment, showing purchase date and cost
– Lodged BAS statements (if registered for GST)
– PAYG instalment notices, if you received any from the ATO
– Super fund acknowledgement of your notice of intent to claim

Key rates and thresholds

Item	2025–26	2026–27
Car: cents per km rate (maximum 5,000 km per car)	88c per km	91c per km
Working from home: fixed rate	70c per hour	Not yet published by the ATO
Instant asset write-off (per asset, turnover under $10m)	Under $20,000	Under $20,000
GST registration threshold	$75,000	$75,000

How AMA Accountants can help?

We prepare tax returns for fitness professionals on an ABN, including PSI assessments, BAS lodgement, GST registration and record-keeping set-up.

Bring this checklist to your appointment and we will review each item with you.

AMA Accountants 477 Torrens Road, Woodville SA 5011
Phone: (08) 7111 0100
Email: finance@amaaccountant.com.au
ABN 42 632 752 973

Book an appointment with AMA Accountants →

Call: 0420 529 890 | Website: www.amaaccountant.com.au

Certified Public Accountants | Registered Tax Agents | Tax Practitioners Board Registered

Authored By Amit Chugh

Partner, CPA & Registered Tax Agent

Your Trusted Accountant for Adelaide, Melbourne, Sydney, Brisbane & Across Australia

Disclaimer

This checklist is general information only and does not take into account your personal circumstances. It is not financial or legal advice.

Tax rules change regularly, so please speak with us before relying on it.

The post Personal Trainer Tax Deduction Checklist appeared first on AMA Accountants.

What Can I Claim on Tax in Australia? The Simple, Trustworthy Guide (2026-2027)

Amit Chugh — Tue, 29 Sep 2026 06:45:32 +0000

What Can I Claim on Tax in Australia? The Simple, Trustworthy Guide (2026-2027)

Home

I Know You worked hard for your money, and Tax time is your chance to claim back some of what you spent to earn it. Right?

But the rules are strict, and getting them wrong can cost you either in missed money or in a letter from the ATO asking you to explain yourself.

When this happened to you, I feel very sad for you.

That’s the reason I wrote this guide, and the better part is that each fact, tip, and piece of info is in very easy English and very simple language so you don’t get confused.

Every number in it comes from the Australian Taxation Office (ATO) website.

The bottom of the guide has the resources link so you can cross-check if you want to check and verify.

My Quick Answer to Your Question. Is ..

You can claim money back on something if three things are true:

you paid for it yourself,
it helped you earn your income,
and you can show proof.

For example: Common claims include working-from-home costs, work car trips, tools, courses tied to your job, memberships, income protection insurance, and gifts to charity.

Now, maybe you get the idea of what we can claim. Now let’s move to what we can’t claim

You cannot claim your normal drive to work, plain clothes ( instead of a work-related uniform), or anything your boss already paid you back for.

Current Rates at a Glance (Checked September 2026)

The tax rates change every year, and here are the numbers that matter most right now, with the year each one applies to:

What	Rate	Which Year
Car expenses (cents per km method)	88 cents per km	2025–26 (the return most people are lodging now)
Car expenses (cents per km method)	91 cents per km	2026–27 (the current financial year)
Car method cap	5,000 km per car per year	Both years
Working from home (fixed rate)	70 cents per hour	2025–26
No-receipts limit (total work expenses)	$300	Ongoing
Laundry claim without a receipt	Up to $150	Ongoing
New "standard deduction" for work expenses	Up to $1,000, no receipts needed	Starts 2026–27 (confirm current legal status before relying on it)

Because these numbers move every year, as per the rules.

So please check them before you lodge, especially the newest one.

Book an appointment with AMA Accountants →

The Three Rules Every Deduction Must Follow otherwise You have the chances to get the penelaty from ATO

Always keep in mind: Before you look at any list, learn these three rules, because they decide almost everything.

Rule 1: You paid for it, and nobody paid you back.

For example: If your boss paid for it or gave you the money back, it’s not your deduction. It’s theirs.

Rule 2: It’s connected to your income.

The money must have helped you earn your pay.

For example: A gym membership might make you feel better at work. That’s not enough reason. There must be a direct link to your income.

Rule 3: It’s not a private cost, and you can prove it.

Everyday things like groceries, your normal clothes, and your regular drive to work are private costs.

They don’t count, even if work benefits from them a little. And you need some kind of proof, like a receipt, a bill, or a clear record.

In my simple words: If you can’t explain the work connection in one simple sentence, it’s probably not safe to claim.

The Master List: What You Can Usually Claim

What You Spent Money On	Can You Claim It?	The Main Condition
Driving for work (not your normal commute)	Yes	Use the cents-per-km method or a logbook
Working from home	Yes	You need a record of your actual hours
Uniforms, protective clothing	Yes	Must be a real uniform or safety gear, not plain clothes
Tools and equipment under $300	Yes, in full, straight away	Must be for work use
Tools and equipment over $300	Yes, spread over a few years	This is called depreciation
Courses related to your current job	Yes	Not for a brand-new career
Union fees and work memberships	Yes	Must relate to your job
Income protection insurance (bought yourself, not through super)	Yes	Life insurance and TPD insurance don't count
Gifts to registered charities	Yes	$2 or more, no gift back to you
Interest on a loan for shares or a rental property	Yes	Must be for something that earns you income
Rental property costs	Yes	Repairs count now; improvements are spread over time
Tax agent fees	Yes	Claimed in the year you paid them

Car Expenses: The Deduction People Get Wrong Most Often and may be you too.

Your everyday drive to your normal job doesn’t count as a deduction, even if you carry tools or if there’s no bus either.

This is one of the ATO’s strictest rules, and it catches more people than almost anything else.

Now you’re thinking, Amit, then What Acutally does count?

1. Driving between two different job sites,

2. Driving to see a client,

3. Driving from your regular workplace to a training day somewhere else.

Method 1 — Cents per kilometre.

You count your work kilometres and multiply by the rate.

For the 2025–26 year (the one most people are lodging right now), the rate is 88 cents per kilometre.

From 1 July 2026, the rate for the 2026–27 year rises to 91 cents.

Either way, you can only count up to 5,000 km per car, per year.

You don’t need fuel receipts for this method, but you do need to be able to explain how you worked out your kilometres.

A diary of your regular work trips is enough to explain.

Method 2 — Logbook.

In this method, you have to keep a logbook for 12 weeks in a row.

Write down every trip: the date, why you went, and the start and end reading on your odometer.

That 12-week logbook then tells you what percentage of your car use is for work, and you apply that percentage to all your real car costs such as fuel, rego, insurance, and more.

A logbook stays valid for five years if your driving pattern doesn’t change much.

If you drive a lot for work, this method often gives you a bigger claim than the per-kilometre method, because there’s no 5,000 km cap.

So, travellers, you just need to pack your bags and travel the whole world… ha, I’m just kidding.

Book an appointment with AMA Accountants →

Working From Home ( Yes I'm talking about your benefits): We have two ways to claim Deduction.

Method 1 — Fixed rate.

For the 2025–26 year, the rate is 70 cents for every hour you work from home.

This one rate already covers your electricity, gas, phone, internet, and everyday office supplies like printer paper.

You can’t also claim those things separately if you use this method; that would be claiming the same cost twice.

And if you claim, you will receive the 5-page-long letter from the ATO that might disturb your sleep.

You must have a real record of your hours.

Since March 2023, the ATO no longer accepts a guess or a rough four-week sample.

You need something like a timesheet, roster, or diary covering the actual hours you worked from home across the whole year.

If you didn’t start keeping a record on day one, start today; you can still claim for the period you do have proof of work.

You can still separately claim the cost of big items like a laptop, monitor, or office chair, spread out over their useful life, because the fixed rate doesn’t cover those.

Method 2 — Actual cost.

Work out the real, work-related share of every single running cost yourself, such as electricity, internet, phone, and more.

This takes more paperwork, but if your home office costs are high, it can add up to a bigger claim.

So, the highly paid consultants who live in Australia and work from home, like internet marketers, Gurus, Coaches, healers, ecommerce experts, consultants, and young content creators.

You need to connect with us will help you in this.

Clothing and Laundry ( Yes you can claim but you couldnt able to claim for your pajamas.)

Plain clothes are never deductible, even if you only wear them to work.

A black shirt or a suit is still just clothing.

Now you’ve got the idea you should wear the uniform.

What you can claim:

Occupation-specific clothing — clothes that look like your job, and nobody would wear on the weekend. Think of a chef’s checked pants.
Protective clothing — steel-capped boots, hi-vis vests, safety glasses, and similar safety gear.
A compulsory uniform — one your employer makes you wear, and that follows the official rules for a registered uniform.

For laundry, you can claim $1 per load if it’s only work clothes, or 50 cents per load if it’s mixed with other washing.

You don’t need a receipt for laundry claims under $150. You just need a reasonable way of showing how you worked it out.

Tools, Equipment, and Technology (I love it because i'm also tech nerd)

If an item costs $300 or less, and you use it for work, you can claim the full cost straight away, in the same year you bought it.

If it costs more than $300, you spread the cost over the item’s useful life.

This is called depreciation. If you use something for both work and home, you can only claim the work-related share.

Self-Education (Enroll the course which can help you grow more in your career)

A course only counts if it’s connected to the job you have right now.

Not a Scammy Crypto trading course.

A nurse doing an extra nursing course: that’s deductible.

The same nurse studying to become a dentist: that’s a new career, so it’s not deductible, even though it’s still education.

So you have to be very clear.

One older rule to know: there used to be a $250 amount that got taken off your self-education claim automatically.

That rule was removed from 1 July 2022. So today, an eligible self-education expense is deductible from the very first dollar.

Book an appointment with AMA Accountants →

Professional Memberships and Union Fees

Yearly fees for a union, or a professional body linked to your job, are fully deductible.

Your work-related magazine or journal subscriptions are also deductible.

But a general news subscription doesn’t count, even if you sometimes read something work-related in it.

Income Protection Insurance

Do you personally pay for income protection insurance?

This is the kind of insurance that replaces part of your pay if you get sick or hurt and can’t work; those payments are deductible in your Personal (Individual) Tax Return.

This is one of the most missed deductions in Australia.

But be careful: life insurance, trauma insurance, and total-and-permanent-disability (TPD) insurance are not deductible.

And if your income protection is paid for from inside your superannuation.

Then you can’t claim it on your personal return either, because the premium never came out of your own after-tax pocket.

Investment and Rental Property (Invested to get consistent income)

If you own shares or a rental property?

Then the good news is that you are eligible to claim some of your costs.

To get a better understanding, here is an example: a rental property that includes loan interest, council rates, water charges, land tax, property management fees, insurance, and repairs.

The most important rule here: a repair fixes something back to how it was; that’s an immediate deduction.

An improvement makes something better than it was before; that has to be spread out over time instead.

Mixing these two up is the single biggest mistake we see in rental property tax returns.

Charitable Donations (You Should make the donation)

A gift of $2 or more to a registered charity (called a Deductible Gift Recipient, or DGR).

The DGR is deductible in your tax return.

You can check whether a charity is registered using the ABN Lookup tool.

So you can ensure your donation is legitimate.

If you got something back for your donation, like a raffle ticket or a dinner.

It generally doesn’t count as a pure gift, so it may not be deductible.

Tax Agent Fees ( Yeah you read it right.. it's also deductible in tax return)

The fee you pay someone like AMA Accountants to prepare and lodge your tax return is itself deductible in the year you actually pay it.

That includes preparation fees, advice fees, and even the cost of travelling to see your accountant.

So why do you want to go with someone else?

Here’s a detail people often miss:

If you paid last year’s tax agent fee this year, you claim it this year, not last year.

That prior-year fee is one of the most commonly forgotten deductions in Australia.

Now, here’s the chance: click the button below and book an appointment with us to sort out your tax return.

Book an appointment with AMA Accountants →

What Can You Claim in your Tax return Without a Receipt in Australia?

You can claim up to $300 in total work-related expenses without a receipt for every single item.

But you must have actually spent the money, and you need a sensible way to explain how you worked out the amount.

So the thing is you have to keep the records of your expenses, and when you go to lodge your tax return, then you have to explain it.

This $300 limit is for your whole claim added together, not $300 for each thing you bought.

The moment your total work-related claims go over $300, you need proper written evidence for everything, including the smaller items that would have been fine on their own.

A few claims have their own separate no-receipt rules:

Claim	No-Receipt Limit	What You Still Need
General work expenses	$300 total	A sensible way to show how you calculated it
Car (cents per km)	Up to 5,000 km	A record showing how you worked out your kilometres
Laundry	Up to $150	A reasonable basis, like loads per week
Small charity bucket donations	Under $10 each	Nothing extra needed

Keep your evidence as you go, not months later. The ATO can ask you to prove a claim years after you lodge your return.

If you can’t show proof, the deduction can be taken away, and you may owe extra tax and interest.

What You Cannot Claim: The Common Mistakes

You Can't Claim This	Why
Driving to your normal job	This is private travel, even with no public transport nearby.
Plain clothes worn to work	Not a uniform, so it's ordinary clothing.
Things that just help you feel good, like a gym membership	Too general, with no direct income link.
Life, trauma, or TPD insurance	Only income protection (bought outside super) counts.
Money given to a non-registered charity, or a crowdfunding page	Only registered DGR charities qualify.
A course for a completely new career	Must relate to your current job.
Meals at your normal workplace	Food is a private cost unless you're travelling away overnight for work.
The cost of finding your first job	This happens before you're earning income, so it doesn't count.

The New $1,000 Standard Deduction (Latest News)

The government has been working on a new rule:

A flat $1,000 deduction for work expenses, with absolutely no receipts required.

Starting from the 2026–27 income year (1 July 2026 onward). It does not apply to the 2025–26 return most people are lodging right now.

Here’s how it’s designed to work:

If your genuine work expenses are less than $1,000, you’d simply get the full $1,000 anyway.

But if your real expenses are more than $1,000, you claim your actual, higher amount instead, the normal way.

It’s meant to be applied automatically for eligible workers, so most people won’t need to do anything extra to get it.

A few things it won’t replace:

Union fees and professional memberships are claimed separately, on top of the $1,000.

This is a new and still-developing rule at the time of writing, so please confirm its exact legal status on the ATO page linked below before relying on it.

Book an appointment with AMA Accountants →

A Simple Worked Example For Your Overview

Meet Sam. Sam earns $85,000 a year working in an office.

Working from home: Sam kept a proper hours record and claims $500 under the fixed rate method.
Phone: Sam works out the work-related share of the phone bill: $150.
A work membership: $200.
A work laptop bag: $150, claimed in full because it’s under $300.

Add these up: $500 + $150 + $200 + $150 = $1,000 in deductions.

Here’s the part people get wrong:

A $1,000 deduction does not mean Sam gets $1,000 back as a refund. A deduction lowers your taxable income, not your tax bill directly.

Sam’s taxable income drops from $85,000 to $84,000. The actual dollar saving depends on Sam’s tax bracket .

Usually somewhere between 16 and 45 cents back for every dollar deducted, not a full dollar-for-dollar refund.

Frequently Asked Questions

Can I claim driving to and from work?

No. Ordinary travel between your home and your regular workplace is private travel, and it’s never deductible.

Not even if you carry tools, work irregular hours, or have no public transport option.

What can I claim in tax return without any receipts at all?

Up to $300 in total work-related expenses, as long as you genuinely spent the money and can explain how you worked out the amount.

Car claims under the cents-per-km method and laundry under $150 have their own separate no-receipt allowances.

Is the $1,000 deduction available on my tax return this year?

Only if you’re lodging for the 2026–27 income year or later.

It does not apply to the 2025–26 return most people are lodging right now.

What's the working-from-home rate right now?

70 cents per hour for the 2025–26 income year, covering electricity, gas, phone, internet, and everyday office supplies.

You need a genuine record of your actual hours.

Does a $1,000 deduction mean a $1,000 bigger refund?

No. A deduction reduces your taxable income, not your tax bill directly.

Your actual savings depend on your tax bracket.

What's the biggest mistake people make with rental property deductions?

Confusing a repair (immediately deductible) with an improvement (which has to be spread out over several years).

This single mix-up causes more incorrect rental returns than anything else.

Get It Checked by a Registered Tax Agent and Tax Accountants

Rules change every year, and a missed deduction is money you never get back.

AMA Accountants’ CPA-certified, ATO-registered tax agents review every category above against your real situation.

We don’t use a generic checklist, so you claim everything you’re entitled to and nothing you’re not.

Click the Button below to book an appointment with our tax experts.

Book an appointment with AMA Accountants →

Call: 0420 529 890 | Website: www.amaaccountant.com.au

Certified Public Accountants | Registered Tax Agents | Tax Practitioners Board Registered

Resources and References :

Every rate and rule above comes from one of these sources.

Please check them directly before lodging, since tax rules and rates are reviewed and can change every income year:

Australian Taxation Office — Deductions you can claim: general overview of work-related and other deductions
Australian Taxation Office — Cents per kilometre deduction rate for car expenses: current and prior-year rates
Australian Taxation Office — Fixed rate method (working from home): current rate and record-keeping requirements
Australian Taxation Office — Self-education expenses: eligibility rules
Australian Taxation Office — Standard deduction for work-related expenses: status, eligibility, and start date of the $1,000 measure
Australian Taxation Office — Rental properties: repairs versus capital improvements, and other rental deductions
ABN Lookup — for checking whether a charity is a registered Deductible Gift Recipient (DGR)

Authored By Amit Chugh

Partner, CPA & Registered Tax Agent

Your Trusted Accountant for Adelaide, Melbourne, Sydney, Brisbane & Across Australia

With over 25+ of professional experience, Amit has helped thousands of clients streamline their finances, optimise tax returns, and ensure full compliance with Australian Taxation Office (ATO) requirements. His client base spans Melbourne, Brisbane, Sydney, Tasmania, Perth, Adelaide, Darwin, Canberra, and regional hubs including Prospect, Modbury, Mawson Lakes, Woodville, Mount Gambier, Victor Harbor, Whyalla, Port Lincoln, Murray Bridge, Port Augusta, Gawler, and Port Pirie.

Disclaimer

This content is for general informational purposes only and does not constitute financial, tax, legal, or business advice. Outcomes may vary based on individual circumstances, applicable laws, and current regulations, which may change over time.

We recommend seeking personalised advice from a qualified professional before making any decisions. AMA Accountants is a registered provider of accounting and tax services in Australia.

The post What Can I Claim on Tax in Australia? The Simple, Trustworthy Guide (2026-2027) appeared first on AMA Accountants.

How to Contribute to Super: A Simple Guide for 2026–27

Amit Chugh — Wed, 16 Sep 2026 11:51:58 +0000

How to Contribute to Super: A Simple Guide for 2026–27

Home

Putting extra money into your super can be a smart move. But if you get the rules wrong, you could end up paying extra tax instead of saving it.

This guide breaks down super contributions as simple as possible, with the real numbers for the 2026–27 financial year (1 July 2026 to 30 June 2027), so you know exactly what you can do and how much room you have.

What Is a Super Contribution?

A super contribution is simply money added to your superannuation account. Some of the amount is automatically contributed, and your employer is required to pay a set percentage of your wages into your fund.

On top of that, you can choose to add more of your own money, either before tax or after tax, to grow your balance faster.

Super is meant for retirement. Once money goes in, you generally can’t take it out again until you meet a “condition of release,” such as reaching a certain age.

That’s why it’s worth being careful and deliberate about how much you put in, and when.

The Two Types of Contributions

Almost every question about super contributions comes back to one thing: is the money going in before tax or after tax ?

This single detail decides which cap applies and how the money is taxed.

Concessional (before-tax) contributions: are contributions made with money that hasn’t been taxed at your personal income tax rate yet.

Instead, they’re taxed at 15% inside your super fund, and it’s usually much lower than most people’s marginal tax rate.

This category includes:

Compulsory employer contributions (Superannuation Guarantee, or SG)
Salary sacrifice contributions
Personal contributions you choose to claim as a tax deduction

Non-concessional (after-tax) contributions: are made with money you’ve already paid income tax on. They aren’t taxed again going into your fund.

This includes personal contributions you don’t claim a deduction for, and most spouse contributions.

Here’s the simple test: if the money reduces your taxable income (through your employer, a salary sacrifice arrangement, or a claimed deduction),

it’s concessional. If it doesn’t, it’s non-concessional.

How Much Can You Contribute in 2026–27?

Concessional (before-tax) cap: $32,500 a year.
This is a combined total of your Employer contributions, salary sacrifice, and any personal contributions you claim as a deduction, all added together against this one limit and not separately.

Non-concessional (after-tax) cap: $130,000 a year.
This applies to money you contribute without claiming a deduction, including most spouse contributions.

If you go over either cap, the excess is generally taxed at your marginal tax rate, and in some cases extra charges apply.

It’s far cheaper to check your numbers before you contribute than to fix an excess contribution afterwards.

Bring-forward rule for larger after-tax contributions

If you’re under 75 and want to put in more than $130,000 after tax in one year, then, for example, from an inheritance or the sale of an asset that you may be able to “bring forward” up to three years of your non-concessional cap in a single year.

How much depends on your total super balance (TSB) as at the previous 30 June:

TSB under $1.84 million: bring forward up to $390,000 over three years
TSB from $1.84 million to under $1.97 million: bring forward up to $260,000 over two years
TSB from $1.97 million to under $2.1 million: only the standard $130,000 in the current year, no bring-forward
TSB of $2.1 million or more: your non-concessional cap is nil, and you can’t make after-tax contributions at all

Carry-forward rule for unused before-tax cap

If you haven’t used your full concessional cap in previous years, you may be able to carry forward the unused amount and use it later.

But only if your total super balance was under a set threshold at the end of the previous financial year, and only for unused amounts from the past five years.

This is a genuinely useful strategy for people with irregular income, such as a year with a big bonus or a business sale, but eligibility should be checked against your own balance and contribution history before relying on it.

Employer Contributions and the Super Guarantee (SG)

Your employer is legally required to pay super on your behalf. For 2026–27, the Super Guarantee rate is 12% of your ordinary time earnings.

This has climbed steadily since super became compulsory in the 1990s, and 12% is the rate now locked in.

There’s a ceiling, though. Once your qualifying earnings for the year reach the maximum contribution base of $270,830, your employer isn’t required to pay SG on anything you earn above that amount for the rest of the financial year (though some awards or agreements may still require it).

A significant recent change: from 2026, “payday super” requires employers to pay your SG within seven business days of each payday, instead of the old system of quarterly payments.

The ATO now has real-time visibility of late payments, which makes it easier to spot and chase up employers who fall behind.

Salary Sacrifice: Trading Salary for Super

Salary sacrifice is an agreement with your employer where you give up part of your before-tax salary in exchange for extra super contributions.

It sits alongside your employer’s compulsory SG and not instead of it, and both count towards the same $32,500 concessional cap.

The appeal is straightforward: instead of that portion of your salary being taxed at your marginal rate (which could be 30%, 37%, or 45%), it’s taxed at just 15% inside your fund.

For many middle and higher-income earners, that’s a meaningful saving, as long as it doesn’t push their total concessional contributions over the cap.

Making a Personal Contribution

Anyone can add their own money to their super fund directly. The steps are simple, but a few details trip people up:

1. Confirm your fund’s details — fund name, your member number, and the correct payment method.
2. Check your fund can accept the contribution. Age and work-test rules can apply in some circumstances.
3. Check how much of your cap you’ve already used this year, including employer SG and salary sacrifice.
4. Decide if you want the contribution to be before-tax (deductible) or after-tax.
5. Make the payment early— don’t leave it until the last days of June, because the funds need time to actually process and receive the money.
6. Keep your receipt as proof of payment and date.
7. If claiming a deduction, then lodge a Notice of Intent with your fund and wait for their written acknowledgement before you claim it.
8. Claim the deduction in your tax return for the correct financial year.

The Notice of Intent step people forget

Transferring money into your super fund does not automatically make it tax-deductible.

If you want to claim a deduction for a personal contribution, you must complete a Notice of Intent to Claim a Deduction form and get written acknowledgement from your fund before you lodge your tax return claiming it.

Skip this step, and the contribution is simply treated as non-concessional, and that cause no deduction, but it still counts toward your after-tax cap.

Spouse Contributions

If your spouse earns a low income or isn’t working, you can contribute to their super and receive a tax offset for doing so. For 2026–27:

The maximum offset is $540 a year.
It applies in full if your spouse’s income is $37,000 or less.
The offset gradually reduces as their income rises, cutting out completely once they earn $40,000 or more.
The contribution must be non-concessional (you can’t claim a personal deduction for it), and your spouse’s own total super balance and contribution caps still apply.

For example, if your spouse earns $38,500 (partway through the phase-out range) and you contribute $3,000 to their super, only part of that $3,000 will attract the full offset and the rest still boosts their balance, just without the tax offset attached to every dollar.

Downsizer Contributions

If you’re 55 or older and selling your main home, you may be able to contribute part of the sale proceeds into super as a “downsizer contribution“, and it’s up to $300,000 per person ($600,000 for a couple).

This sits completely outside the normal concessional and non-concessional caps, and there’s no upper age limit or work test.

You generally need to have owned the home for at least 10 years, and the contribution must be made within a set window after settlement.

Government Co-Contribution

If you’re a low- or middle-income earner and make an after-tax contribution to your own super, the government may add to it. For every dollar you contribute, the government adds up to 50 cents, to a maximum of $500 a year, if your income is $64,293 or less for 2026–27.

This is essentially free money for eligible contributors, but you need to lodge a tax return and meet the income and contribution conditions for it to be paid automatically.

Common Mistakes to Avoid

Assuming all contributions are tax-deductible. Only concessional contributions get the tax benefit, and personal contributions need a Notice of Intent.
Forgetting employer SG counts toward your cap. Salary sacrifice and personal deductible amounts stack on top of it, not separately.
Leaving contributions until the last days of June. If your fund doesn’t receive the payment in time, it counts in the next financial year instead.
Skipping the Notice of Intent. Without it, there’s no deduction, even if the money has already left your bank account.
Going over your cap without checking first. Excess contributions are generally taxed at your marginal rate and can trigger extra charges.
Assuming carry-forward or bring-forward amounts are automatic. Both depend on your total super balance and past contribution history, and need to be checked, not assumed.

Quick Checklist Before You Contribute

[ ] Check your total super balance
[ ] Check how much concessional cap you’ve already used this year (SG + salary sacrifice + deductible personal contributions)
[ ] Check how much non-concessional cap you’ve already used
[ ] Decide: before-tax or after-tax contribution?
[ ] Confirm your fund’s correct payment details
[ ] Make the payment with enough time for the fund to receive it before 30 June
[ ] Keep your payment receipt
[ ] Lodge a Notice of Intent if you want to claim a deduction
[ ] Wait for your fund’s written acknowledgement before claiming
[ ] Claim the deduction in the correct tax return

Frequently Asked Questions

What's the difference between concessional and non-concessional contributions?

Concessional contributions are made before tax (or claimed as a deduction) and taxed at 15% in your fund. Non-concessional contributions are made after tax and aren’t taxed again going in.

How much can I put into super this year?

For 2026–27, up to $32,500 before tax (concessional) and up to $130,000 after tax (non-concessional), unless you’re using bring-forward or carry-forward rules.

Do I automatically get a tax deduction if I transfer money into my super?

No. You need to lodge a Notice of Intent with your fund and receive written acknowledgement before you can claim the deduction in your tax return.

What happens if I go over my contribution cap?

The excess is generally taxed at your marginal tax rate, and additional charges can apply depending on which cap was exceeded. It’s worth checking your position before you contribute, not after.

Can my employer pay less than 12% super?

Generally no, once you’re an eligible employee then 12% is the compulsory Super Guarantee rate for 2026–27, though some awards or enterprise agreements may require more.

What is a spouse contribution offset?

It’s a tax offset of up to $540 for contributing to a low-income or non-working spouse’s super, phasing out once their income reaches $40,000.

Talk to AMA Accountants Before You Contribute

Contribution rules look simple on paper, but caps, deadlines, and paperwork like the Notice of Intent are exactly where things go wrong in practice.

If you’re planning a bigger contribution, a downsizer contribution, or you’re not sure which cap you’ve already used, AMA Accountants can check your position and help you get it right before the money leaves your account.

Call: 0420 529 890 | Website: www.amaaccountant.com.au

Certified Public Accountants | Registered Tax Agents | Tax Practitioners Board Registered

Authored By Amit Chugh

Partner, CPA & Registered Tax Agent

Your Trusted Accountant for Adelaide, Melbourne, Sydney, Brisbane & Across Australia

Disclaimer

We recommend seeking personalised advice from a qualified professional before making any decisions. AMA Accountants is a registered provider of accounting and tax services in Australia.

The post How to Contribute to Super: A Simple Guide for 2026–27 appeared first on AMA Accountants.

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How Much Tax Do You Pay on a Bonus in Australia? (2026-27 Guide)

How Much Tax Do You Pay on a Bonus in Australia? (2026-27 Guide)

Key Takeaways

2026-27 Bonus Tax at a Glance

Is a Bonus Taxed Differently in Australia?

What Are the Tax Rates for 2026-27?

Why Is So Much Tax Taken Out of My Bonus?

Does a Bonus Push All My Income Into a Higher Bracket?

Worked Example: A Bonus That Crosses a Line

Can a Bonus Trigger the Medicare Levy Surcharge?

Do You Get Super on Your Bonus?

The Exceptions

What About Commissions?

When Must Super Be Paid?

Should You Put Your Bonus Into Super?

Rule 1: Agree Before You Earn It

Rule 2: Stay Under the Cap

Rule 3: Watch the $250,000 Line

Rule 4: The Money Is Locked

Example: A Smart Use of Salary Sacrifice

Example: When It Goes Wrong

Does It Matter Which Tax Year Your Bonus Is Paid In?

Special Cases

Working Holiday Makers

Non-Residents and Expats

Sign-On, Retention and Christmas Bonuses

What Happens If Too Much Tax Was Held Back?

A Note for Employers

7 Common Bonus Tax Mistakes

How to Estimate Your Bonus Tax in 3 Steps

When Should You Talk to a Tax Agent?

Frequently Asked Questions

How AMA Accountants Can Help?

Authored By Amit Chugh

Partner, CPA & Registered Tax Agent

Your Trusted Accountant for Adelaide, Melbourne, Sydney, Brisbane & Across Australia

Disclaimer

Personal Trainer Tax Deduction Checklist

Personal Trainer Tax Deduction Checklist

Who this checklist is for?

Before you claim

Deduction checklist

Gym, studio and venue costs

Training equipment

Qualifications, registration and insurance

Vehicle and travel

Clothing and laundry

Phone, software and online tools

Marketing and client costs

Home office

Professional and financial costs

Common items you cannot claim

Records to bring

Key rates and thresholds

How AMA Accountants can help?

Authored By Amit Chugh

Partner, CPA & Registered Tax Agent

Your Trusted Accountant for Adelaide, Melbourne, Sydney, Brisbane & Across Australia

Disclaimer

What Can I Claim on Tax in Australia? The Simple, Trustworthy Guide (2026-2027)

What Can I Claim on Tax in Australia? The Simple, Trustworthy Guide (2026-2027)

Current Rates at a Glance (Checked September 2026)

The Three Rules Every Deduction Must Follow otherwise You have the chances to get the penelaty from ATO

The Master List: What You Can Usually Claim

Car Expenses: The Deduction People Get Wrong Most Often and may be you too.

Working From Home ( Yes I'm talking about your benefits): We have two ways to claim Deduction.

Clothing and Laundry ( Yes you can claim but you couldnt able to claim for your pajamas.)

Tools, Equipment, and Technology (I love it because i'm also tech nerd)

Self-Education (Enroll the course which can help you grow more in your career)

Professional Memberships and Union Fees

Income Protection Insurance

Investment and Rental Property (Invested to get consistent income)

Charitable Donations (You Should make the donation)

Tax Agent Fees ( Yeah you read it right.. it's also deductible in tax return)

What Can You Claim in your Tax return Without a Receipt in Australia?

What You Cannot Claim: The Common Mistakes

The New $1,000 Standard Deduction (Latest News)

A Simple Worked Example For Your Overview

Your Deduction Checklist You have to Keep This in your Mind