Income averaging for special professionals 2025

Types of professional income and how to work out the tax payable with income averaging.

Published 28 May 2025

Who can income average

Find out if you're eligible for special professional income averaging.

Types of special professionals

About the types of special professionals and how we define them.

Types of professional income

About the 4 types of professional income.

How to work out tax payable with income averaging

Steps to help you to manually work out your tax payable amount with income averaging.

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