--- title: "Official tax sources and verification | TaxCalcTool" description: "Inspect each official source used by TaxCalcTool, with exact sections, effective dates, evidence hashes and source verification status." canonical: "https://taxcalctool.com/sources/" --- Canonical page: https://taxcalctool.com/sources/ > This is the readable version of the published page. Use the HTML page for interactive controls. Any displayed calculation is the page’s default example, not a personal estimate. The visible source status applies to this build; consult https://taxcalctool.com/source-health.json for the latest check. [Home](https://taxcalctool.com/) / Sources # The evidence behind every estimate. Trace a result to the official rule. This register records what was checked, where it came from, and which version is in use. 10 of 18 sources match; 8 sources need verification Only estimates that depend on the sources below are paused. Open a source for its last successful check and current status. - [Income Tax Assessment Act 1997 — LITO](https://taxcalctool.com/sources/#au-lito) : The official page text differs from our reviewed copy. The difference needs checking before dependent estimates resume; it may concern the rule or other page content. - [Income Tax Assessment Act 1997 — standard work deduction](https://taxcalctool.com/sources/#au-standard-deduction) : The official page text differs from our reviewed copy. The difference needs checking before dependent estimates resume; it may concern the rule or other page content. - [Treasury Laws Amendment (Tax Reform No. 1) Act 2026](https://taxcalctool.com/sources/#au-standard-deduction-commencement) : The latest automatic check could not retrieve or verify this official document. This does not establish that the tax rule changed. Estimates that depend on it are paused. - [Taxation Administration Act 1953 — truncating return amounts](https://taxcalctool.com/sources/#au-rounding) : The official page text differs from our reviewed copy. The difference needs checking before dependent estimates resume; it may concern the rule or other page content. - [Medicare Levy Surcharge — income thresholds and rates](https://taxcalctool.com/sources/#au-mls) : The official page text differs from our reviewed copy. The difference needs checking before dependent estimates resume; it may concern the rule or other page content. - [IRS: 2026 federal tax rate schedules](https://taxcalctool.com/sources/#us-federal-rates) : The official page text differs from our reviewed copy. The difference needs checking before dependent estimates resume; it may concern the rule or other page content. - [Germany: Einkommensteuergesetz section 32a](https://taxcalctool.com/sources/#de-income-tariff) : The latest connection to this official website timed out. No rule change was established. Estimates that depend on this source are paused. - [Inland Revenue: individual income tax rates](https://taxcalctool.com/sources/#nz-income-rates) : The official page text differs from our reviewed copy. The difference needs checking before dependent estimates resume; it may concern the rule or other page content. ## What “verified” means here Source values and effective dates have been checked against official material, and the engine has independent reference tests. This is implementation verification, not a claim of professional tax review or government endorsement. Current-year law can change. Source monitoring compares the registered evidence with newly retrieved documents. A changed or unavailable required source pauses fresh estimates. A verification check expires after 14 days even if a scheduled job does not run. ## Income Tax Rates Act 1986 [Open current official source ↗](https://www.legislation.gov.au/C2004A03348/latest/text) [Open the cited official document ↗](https://www.legislation.gov.au/C2004A03348/2026-07-01/2026-07-01/text/original/epub/OEBPS/document_1/document_1.html) Rule section: Schedule 7 Part I clause 1, and tax-free threshold definition Source status: Matches the reviewed evidence Last successful verification: 11 Oct 2026, 11:25 am UTC Applies from: 2024-07-01 through 2027-06-30 Official publication or compilation date: 2026-07-16 ## Income Tax Assessment Act 1997 — LITO [Open current official source ↗](https://www.legislation.gov.au/C2004A05138/latest/text) [Open the cited official document ↗](https://www.legislation.gov.au/C2004A05138/2026-07-01/2026-07-01/text/original/epub/OEBPS/document_2/document_2.html) Rule section: Sections 61-110 and 61-115; non-refundable offset against basic income tax Source status: The official page text differs from our reviewed copy. The difference needs checking before dependent estimates resume; it may concern the rule or other page content. Last successful verification: 5 Sept 2026, 12:38 pm UTC Applies from: 2020-07-01 Official publication or compilation date: 2026-07-24 ## Income Tax Assessment Act 1997 — standard work deduction [Open current official source ↗](https://www.legislation.gov.au/C2004A05138/latest/text) [Open the cited official document ↗](https://www.legislation.gov.au/C2004A05138/2026-07-01/2026-07-01/text/original/epub/OEBPS/document_1/document_1.html) Rule section: Section 25-130(1), (2) and (4)(a): resident employee, lesser of $1,000 and assessable labour income, less listed work deductions Source status: The official page text differs from our reviewed copy. The difference needs checking before dependent estimates resume; it may concern the rule or other page content. Last successful verification: 5 Sept 2026, 12:38 pm UTC Applies from: 2026-07-01 Official publication or compilation date: 2026-07-24 ## Treasury Laws Amendment (Tax Reform No. 1) Act 2026 [Open current official source ↗](https://www.legislation.gov.au/C2026A00049/asmade/text) [Open the cited official document ↗](https://www.legislation.gov.au/C2026A00049/asmade/2026-06-26/text/original/epub/OEBPS/document_1/document_1.html) Rule section: Schedule 4 item 17 applies standard deduction from 2026-27. Schedule 3 item 6 applies WATO only from 2027-28. Source status: The latest automatic check could not retrieve or verify this official document. This does not establish that the tax rule changed. Estimates that depend on it are paused. Last successful verification: 5 Sept 2026, 12:38 pm UTC Applies from: 2026-07-01 Official publication or compilation date: 2026-06-26 ## Medicare Levy Act 1986 [Open current official source ↗](https://www.legislation.gov.au/C2004A03351/latest/text) [Open the cited official document ↗](https://www.legislation.gov.au/C2004A03351/2026-07-01/2026-07-01/text/original/epub/OEBPS/document_1/document_1.html) Rule section: Sections 3(1), 6, 7 and 8B: ordinary single $28,011/$35,013 thresholds, 2% levy, 10% phase-in cap; single uninsured surcharge Source status: Matches the reviewed evidence Last successful verification: 11 Oct 2026, 11:25 am UTC Applies from: 2025-07-01 Official publication or compilation date: 2026-07-15 ## Treasury Laws Amendment (Delivering an Efficient and Trusted Tax System) Act 2026 [Open current official source ↗](https://www.legislation.gov.au/C2026A00058/asmade/text) [Open the cited official document ↗](https://www.legislation.gov.au/C2026A00058/asmade/2026-06-30/text/original/epub/OEBPS/document_1/document_1.html) Rule section: Schedule 5 items 3, 5 and 14: $35,013/$28,011 apply to assessments for 2025-26 and later income years Source status: Matches the reviewed evidence Last successful verification: 11 Oct 2026, 11:25 am UTC Applies from: 2025-07-01 Official publication or compilation date: 2026-07-01 ## Higher Education Support Act 2003 [Open current official source ↗](https://www.legislation.gov.au/C2004A01234/latest/text) [Open the cited official document ↗](https://www.legislation.gov.au/C2004A01234/2026-07-01/2026-07-01/text/original/epub/OEBPS/document_1/document_1.html) Rule section: Sections 154-1, 154-5, 154-10, 154-15, 154-20 and 154-25: repayment income, repayable debt, marginal formula and 10% cap Source status: Matches the reviewed evidence Last successful verification: 11 Oct 2026, 11:25 am UTC Applies from: 2025-07-01 Official publication or compilation date: 2026-07-16 ## HELP minimum repayment income and replacement indexable amount 2026-27 [Open current official source ↗](https://www.legislation.gov.au/C2026G00249/asmade/text) [Open the cited official document ↗](https://www.legislation.gov.au/C2026G00249/asmade/2026-04-20/text/original/epub/OEBPS/document_1/document_1.html) Rule section: Gazette C2026G00249 table: $69,528 minimum repayment income; $129,717 replacement indexable amount Source status: Matches the reviewed evidence Last successful verification: 11 Oct 2026, 11:25 am UTC Applies from: 2026-07-01 through 2027-06-30 Official publication or compilation date: 2026-04-20 ## Superannuation Guarantee (Administration) Act 1992 [Open current official source ↗](https://www.legislation.gov.au/C2004A04402/latest/text) [Open the cited official document ↗](https://www.legislation.gov.au/C2004A04402/2026-07-01/2026-07-01/text/original/epub/OEBPS/document_1/document_1.html) Rule section: Section 17A(2), charge percentage means 12. General rate corroborated by ATO Super guarantee table21 for2025-26 and2026-27. Simple contractual illustration only. Source status: Matches the reviewed evidence Last successful verification: 11 Oct 2026, 11:25 am UTC Applies from: 2025-07-01 Official publication or compilation date: 2026-07-08 ## Taxation Administration Act 1953 — truncating return amounts [Open current official source ↗](https://www.legislation.gov.au/C1953A00001/latest/text) [Open the cited official document ↗](https://www.legislation.gov.au/C1953A00001/2026-07-01/2026-07-01/text/original/epub/OEBPS/document_3/document_3.html) Rule section: Schedule 1 section 388-85: truncate amounts in forms requiring whole dollars. Component cent rounding is a disclosed product estimate convention. Source status: The official page text differs from our reviewed copy. The difference needs checking before dependent estimates resume; it may concern the rule or other page content. Last successful verification: 5 Sept 2026, 12:38 pm UTC Applies from: 2000-07-01 Official publication or compilation date: 2026-07-23 ## Medicare Levy Surcharge — income thresholds and rates [Open current official source ↗](https://www.privatehealth.gov.au/health_insurance/surcharges_incentives/medicare_levy.htm) Rule section: Tables for 1 July 2025 to 30 June 2026 and 1 July 2026 to 30 June 2027; approved hospital insurance and partial-year rules Source status: The official page text differs from our reviewed copy. The difference needs checking before dependent estimates resume; it may concern the rule or other page content. Last successful verification: 5 Sept 2026, 12:38 pm UTC Applies from: 2025-07-01 through 2027-06-30 ## Treasury Laws Amendment (News Media Bargaining) (Consequential) Act 2026 [Open current official source ↗](https://www.legislation.gov.au/C2026A00079/asmade/text) [Open the cited official document ↗](https://www.legislation.gov.au/C2026A00079/asmade/2026-08-26/text/original/epub/OEBPS/document_1/document_1.html) Rule section: Schedule 1 items 2-6 (ITAA 1997) and 7-22 (TAA 1953): news-media charge and related administration only; no amendment of standard deduction, LITO, or whole-dollar return rule. Source status: Matches the reviewed evidence Last successful verification: 11 Oct 2026, 11:25 am UTC Applies from: 2026-08-27 Official publication or compilation date: 2026-08-27 ## Combatting Illicit Tobacco Act 2026 [Open current official source ↗](https://www.legislation.gov.au/C2026A00082/asmade/text) [Open the cited official document ↗](https://www.legislation.gov.au/C2026A00082/asmade/2026-08-26/text/original/epub/OEBPS/document_1/document_1.html) Rule section: Schedule 1 items 54-116: TAA Schedule 1 section 295-75 and Division 308 tobacco offences. Does not amend section 388-85. Source status: Matches the reviewed evidence Last successful verification: 11 Oct 2026, 11:25 am UTC Applies from: 2026-08-27 Official publication or compilation date: 2026-08-27 ## Canada Revenue Agency: 2026 income tax rates [Open current official source ↗](https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html) Rule section: Federal rate for 2026; bracket tax before credits Source status: Matches the reviewed evidence Last successful verification: 11 Oct 2026, 11:25 am UTC Applies from: 2026-01-01 through 2026-12-31 ## IRS: 2026 federal tax rate schedules [Open current official source ↗](https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill) Rule section: Marginal Rates: single and married filing jointly Source status: The official page text differs from our reviewed copy. The difference needs checking before dependent estimates resume; it may concern the rule or other page content. Last successful verification: 5 Sept 2026, 12:38 pm UTC Applies from: 2026-01-01 through 2026-12-31 ## Germany: Einkommensteuergesetz section 32a [Open current official source ↗](https://www.gesetze-im-internet.de/estg/__32a.html) Rule section: Section 32a(1) and (5): 2026 tariff and splitting Source status: The latest connection to this official website timed out. No rule change was established. Estimates that depend on this source are paused. Last successful verification: 5 Sept 2026, 12:38 pm UTC Applies from: 2026-01-01 through 2026-12-31 ## HMRC: income tax rates after allowances [Open current official source ↗](https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past) Rule section: 2026 to 2027: England, Wales and Northern Ireland, income after allowances Source status: Matches the reviewed evidence Last successful verification: 11 Oct 2026, 11:25 am UTC Applies from: 2026-04-06 through 2027-04-05 ## Inland Revenue: individual income tax rates [Open current official source ↗](https://www.ird.govt.nz/income-tax/income-tax-for-individuals/tax-codes-and-tax-rates-for-individuals/tax-rates-for-individuals) Rule section: Income tax rates: From 1 April 2025 Source status: The official page text differs from our reviewed copy. The difference needs checking before dependent estimates resume; it may concern the rule or other page content. Last successful verification: 5 Sept 2026, 12:38 pm UTC Applies from: 2026-04-01 through 2027-03-31