**Tax-free threshold (FY2025-26):** $18,200

**Working:**  
The resident individual tax-free threshold has remained $18,200 since FY2012-13. It was not altered by the Stage 3 tax cut revisions that took effect from 1 July 2024 (applicable to both FY2024-25 and FY2025-26). Tax is therefore levied at 0% on the first $18,200 of taxable income before the first marginal rate (16%) applies.

**Controlling authority:** Parliament of Australia (rates are legislated via Acts such as the *Income Tax Rates Act 1986*).