Sources register
In short
Every material figure and rule on this site, the official source it comes from, its jurisdiction, and the date we last verified it. Figures change - always confirm against the official source before you act. Federal tax, super, study-loan and first-home figures re-verified 30 October 2026; other entries verified 20 July 2026 and unchanged.
Time-sensitive figures
Some entries relate to rules that change on set dates. In particular, the Tasmanian first-home duty exemption ended on 30 June 2026 and the grant fell to $20,000, scheme price caps are revised periodically, and tax brackets are scheduled to change again on 1 July 2027. Medicare levy low-income thresholds are indexed annually. Where a figure may have moved since our last check, treat the official source as authoritative.
| Page | Claim / figure | Source | Jurisdiction | Official link | Last verified |
|---|---|---|---|---|---|
| Tax | Resident income tax brackets 2026-27 (0/15/30/37/45%, tax-free threshold $18,200) | Australian Taxation Office - Tax rates - Australian residents | Federal (Cth) | www.ato.gov.au | 30 October 2026 |
| Tax | Second bracket fell 16% to 15% from 1 July 2026 | Federal Register of Legislation - Treasury Laws Amendment (More Cost of Living Relief) Act 2025 | Federal (Cth) | www.legislation.gov.au | 30 October 2026 |
| Tax | Medicare levy 2%; single low-income thresholds $28,011 lower / $35,013 upper (ATO 2025-26, indexed; 2026-27 not yet published) | Australian Taxation Office - Medicare levy | Federal (Cth) | www.ato.gov.au | 30 October 2026 |
| Tax | Low Income Tax Offset: up to $700, phase-outs to $66,667; effective tax-free point about $22,867 at the 15% rate | Australian Taxation Office - Low income tax offset | Federal (Cth) | www.ato.gov.au | 30 October 2026 |
| Tax / Debt | HELP 2026-27 repayment: nil to $69,528; 15c then 17c marginal; 10% over $186,050 | Australian Taxation Office - Study and training loan repayment thresholds and rates | Federal (Cth) | www.ato.gov.au | 30 October 2026 |
| Debt | HELP indexation 1 June 2026 = 2.8%; one-off 20% reduction applied in 2025 | Department of Education - HELP indexation and debt reduction | Federal (Cth) | www.education.gov.au | 30 October 2026 |
| Super | Super guarantee 12% for 2026-27 | Australian Taxation Office - Super guarantee percentage | Federal (Cth) | www.ato.gov.au | 30 October 2026 |
| Super | Concessional cap $32,500; non-concessional cap $130,000 (2026-27) | Australian Taxation Office - Contribution caps | Federal (Cth) | www.ato.gov.au | 30 October 2026 |
| Super | Carry-forward concessional if total super balance under $500,000 | Australian Taxation Office - Carry forward unused concessional contributions | Federal (Cth) | www.ato.gov.au | 20 July 2026 |
| Super / Home | First Home Super Saver scheme rules | Australian Taxation Office - First Home Super Saver Scheme | Federal (Cth) | www.ato.gov.au | 30 October 2026 |
| Home | 5% Deposit Scheme expanded 1 October 2025: no income caps, uncapped places; 5% deposit (2% single-parent stream) | The Treasury (Cth) - Supporting people into home ownership | Federal (Cth) | treasury.gov.au | 30 October 2026 |
| Home | 5% Deposit Scheme price caps from 1 October 2025 (TAS $700,000 / $550,000; all states listed) | MFAA - Changes to the 5% Deposit Scheme (quoting Housing Australia caps) | Federal (Cth) | mfaa.com.au | 30 October 2026 |
| Home | Help to Buy: applications opened 5 December 2025 | Australian Government - First Home Buyers portal | Federal (Cth) | firsthomebuyers.gov.au | 30 October 2026 |
| Home | Help to Buy: income caps $103,000 single / $165,000 joint or single parent; 30% existing / 40% new; 2% deposit; price caps by state (TAS $700,000 / $550,000) | Housing Australia - Help to Buy fact sheet 1 July 2026 (v260701) | Federal (Cth) | firsthomebuyers.gov.au/media/1661 | 30 October 2026 |
| Home | TAS first-home established-home duty exemption ($750,000) applied to settlements 18 Feb 2024 - 30 June 2026; listed as ending; no 2026-27 replacement | State Revenue Office Tasmania - duty relief page and home-page notices | Tasmania | www.sro.tas.gov.au | 30 October 2026 |
| Home | TAS First Home Owner Grant $20,000 for new homes, transactions 1 July 2026 - 30 June 2027 (was $30,000) | Premier of Tasmania media release 25 June 2026; SRO Tasmania | Tasmania | premier.tas.gov.au | 30 October 2026 |
| Home | NSW FHOG $10,000 (new homes; caps $600,000 purchase / $750,000 build); duty exempt to $800,000, concession to under $1,000,000 | Revenue NSW - First home buyer | New South Wales | revenue.nsw.gov.au | 30 October 2026 |
| Home | QLD FHOG $30,000, contracts from 20 November 2023, new home under $750,000 | Queensland Revenue Office - First home owner grant eligibility | Queensland | qro.qld.gov.au | 30 October 2026 |
| Home | SA FHOG up to $15,000, no value cap; no duty on new homes or vacant land (contracts from 6 June 2024) | RevenueSA - First home owners | South Australia | revenuesa.sa.gov.au | 30 October 2026 |
| Home | WA FHOG $10,000 (new homes) | WA Department of Finance - First home owner grant | Western Australia | wa.gov.au | 30 October 2026 |
| Home | ACT: FHOG ceased 1 July 2019; Home Buyer Concession Scheme (income-tested duty relief) | ACT Revenue Office - Home Buyer Concession Scheme | ACT | revenue.act.gov.au | 30 October 2026 |
| Home | VIC and NT grant/duty figures - official pages could not be machine-read on 30 October 2026; no figures published here | SRO Victoria; NT Government home owner assistance | Victoria / NT | sro.vic.gov.au | 30 October 2026 |
| Money basics | Payday super: from 1 July 2026 super must be received by the fund on payday; SG 12% | Australian Taxation Office - Paying super for your employees | Federal (Cth) | www.ato.gov.au | 30 October 2026 |
| Home / Money basics | General money guidance and calculators | ASIC - Moneysmart - Moneysmart | Federal (Cth) | moneysmart.gov.au | 20 July 2026 |
| Money basics | Tax file number - free application | Australian Taxation Office - Apply for a TFN | Federal (Cth) | www.ato.gov.au | 20 July 2026 |
| Help | Free financial counselling | National Debt Helpline - National Debt Helpline (1800 007 007) | National | ndh.org.au | 20 July 2026 |
| Help | Report and check scams | National Anti-Scam Centre - Scamwatch | Federal (Cth) | www.scamwatch.gov.au | 20 July 2026 |
| Help | Financial services complaints | AFCA - Australian Financial Complaints Authority | National | www.afca.org.au | 20 July 2026 |
| Investing | How to invest; scam and investor warnings | ASIC - Moneysmart - How to invest / Investment warnings | Federal (Cth) | moneysmart.gov.au/how-to-invest | 20 July 2026 |
How we verify
For each material claim we identify the controlling authority (legislation, the ATO, ASIC, the relevant department or state revenue office), open the official page, confirm the figure and its effective date, and record the date checked. We do not rely on search summaries or secondary sites for the numbers. Where sources conflict or a change is pending, we say so on the page.
Verified 30 October 2026