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Books are printed once, but tax rates change. Where the books mention a rate or threshold, this table has the current figure.
| Item | Current figure | Last checked |
|---|---|---|
| GST registration turnover threshold | $75,000 a year ($150,000 for non-profit organisations) | 13 November 2026 |
| Superannuation guarantee rate | 12% of ordinary time earnings | 13 November 2026 |
| Company tax rate – base rate entities | 25% | 13 November 2026 |
| Instant asset write-off threshold (small businesses) | $20,000 per asset, now permanent from 1 July 2026 | 13 November 2026 |
| Division 7A benchmark interest rate | 8.77% for 2026-27 (8.37% for 2025-26) | 13 November 2026 |
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