# Australian Tax-Free Threshold and Controlling Authority

## Tax-Free Threshold for 2025-26

**$18,200**

The tax-free threshold for an Australian resident individual in the 2025-26 financial year is $18,200. This is the amount of taxable income below which no income tax is payable.

## Controlling Authority

**The Australian Parliament**

The resident individual income tax rates are set by the Australian Parliament through legislation, specifically the *Income Tax Rates Act 1986* and related tax legislation. The rates are determined by the Federal Government and passed into law by Parliament.