Tax-free threshold for Australian resident individual, 2025-26: **$18,200**

Working: The resident individual income tax rates are established in the *Income Tax Rates Act 1986* (Cth). The tax-free threshold of $18,200 is specified in the table in Part I of Schedule 7 of that Act, which applies to the 2024-25 year and subsequent years. As the 2025-26 financial year falls within this period and no legislative amendment has altered this threshold for 2025-26, the tax-free threshold remains at $18,200.

Controlling authority: **Parliament of Australia** (specifically, the tax-free threshold and rates are set by legislation enacted by the Federal Parliament, with the *Income Tax Rates Act 1986* (Cth) being the primary statute).