BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//Pay Calculator Australia//Pay and Tax Changes Calendar//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:Australian pay and tax changes 2026-27
X-WR-TIMEZONE:Australia/Sydney
BEGIN:VEVENT
UID:20261102-0@pay-calculator-australia.com
DTSTAMP:20261005T000000Z
DTSTART;VALUE=DATE:20261102
DTEND;VALUE=DATE:20261103
SUMMARY:2025-26 tax return due if you lodge it yourself\; annual GST return
  due
DESCRIPTION:2025-26 tax return due if you lodge it yourself\; annual GST re
 turn due. Due 2 November 2026 (next business day if the standard date fall
 s on a weekend or whole-of-state public holiday). Check ato.gov.au. More: 
 https://pay-calculator-australia.com/tax-calendar/
URL:https://pay-calculator-australia.com/tax-calendar/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20261201-1@pay-calculator-australia.com
DTSTAMP:20261005T000000Z
DTSTART;VALUE=DATE:20261201
DTEND;VALUE=DATE:20261202
SUMMARY:Junior pay phase-in starts for 18 to 20 year olds on three awards
DESCRIPTION:Applies from the first full pay period on or after 1 December 2
 026\, only to employees with more than 6 months with their employer with t
 heir employer\, on the General Retail Industry Award 2020\, the Fast Food 
 Industry Award 2020 and the Pharmacy Industry Award 2020 (pharmacy assista
 nt levels 1 and 2). Retail and fast food step the 18\, 19 and 20 year old 
 percentages of the adult rate in six-monthly stages: 18 year olds go from 
 70% to 75%\, 19 year olds from 80% to 85%\, and fast food 20 year olds fro
 m 90% to 95%. Retail 20 year olds with over 6 months already receive 100%.
  This is a phase-in\, not a jump to the adult rate: full adult rates arriv
 e in stages through 2029. Under-18 rates are unchanged. It does not change
  the National Minimum Wage. More: https://pay-calculator-australia.com/pay
 -and-tax-changes-calendar/
URL:https://pay-calculator-australia.com/pay-and-tax-changes-calendar/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270517-2@pay-calculator-australia.com
DTSTAMP:20261005T000000Z
DTSTART;VALUE=DATE:20270517
DTEND;VALUE=DATE:20270518
SUMMARY:2025-26 tax return due for most tax agent clients
DESCRIPTION:2025-26 tax return due for most tax agent clients. Due 17 May 2
 027 (next business day if the standard date falls on a weekend or whole-of
 -state public holiday). Check ato.gov.au. More: https://pay-calculator-aus
 tralia.com/tax-calendar/
URL:https://pay-calculator-australia.com/tax-calendar/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270601-3@pay-calculator-australia.com
DTSTAMP:20261005T000000Z
DTSTART;VALUE=DATE:20270601
DTEND;VALUE=DATE:20270602
SUMMARY:HELP debts are indexed again
DESCRIPTION:Study and training loan balances are indexed each year on 1 Jun
 e (the last was 1 June 2026\, at 2.8%). The 2027 rate has not been publish
 ed. A voluntary repayment made before that date is applied before indexati
 on. Repayment thresholds for 2027-28 have not been announced\; the 2026-27
  minimum threshold is $69\,528. More: https://pay-calculator-australia.com
 /pay-and-tax-changes-calendar/
URL:https://pay-calculator-australia.com/pay-and-tax-changes-calendar/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270630-4@pay-calculator-australia.com
DTSTAMP:20261005T000000Z
DTSTART;VALUE=DATE:20270630
DTEND;VALUE=DATE:20270701
SUMMARY:The 2026-27 income year ends
DESCRIPTION:Last day for deductible spending\, super contributions that cou
 nt for this year\, and donations. More: https://pay-calculator-australia.c
 om/pay-and-tax-changes-calendar/
URL:https://pay-calculator-australia.com/pay-and-tax-changes-calendar/
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:20270701-5@pay-calculator-australia.com
DTSTAMP:20261005T000000Z
DTSTART;VALUE=DATE:20270701
DTEND;VALUE=DATE:20270702
SUMMARY:Second tax rate cut\, new minimum wage\, junior step\, CGT change
DESCRIPTION:The legislated cut takes the rate on $18\,201 to $45\,000 from 
 15% to 14% (Act No. 28 of 2025). Thresholds are unchanged. The Annual Wage
  Review 2027 outcome operates from 1 July 2027. The new rate is not known 
 until the Fair Work Commission decides it (the 2026 decision was made on 2
  June 2026). Next junior step: retail and fast food 18\, 19 and 20 year ol
 ds move to 80%\, 90% and 100% (retail 20 year olds stay at 100%)\; pharmac
 y assistants to 85%\, 95% and 100%. The 50% CGT discount for individuals\,
  trusts and partnerships is replaced with cost base indexation and a 30% m
 inimum tax rate on gains that accrue on and after this date. Nothing chang
 es for assets sold in 2026-27. More: https://pay-calculator-australia.com/
 pay-and-tax-changes-calendar/
URL:https://pay-calculator-australia.com/pay-and-tax-changes-calendar/
TRANSP:TRANSPARENT
END:VEVENT
END:VCALENDAR