*any reference to "the 26th parallel" is to be taken to mean "the 26th parallel south". There is also a 26th parallel north, however this does not intersect Australia.
Some laws set out considerations for regional areas, in particular areas above or below the 26th parallel, for example retail trading hours and residential tenancies.
Insurance companies also generally rate and underwrite insurance risks differently for sites located above or below the 26th parallel.
The map below shows the location of the 26th parallel in Australia.
The central section has been ommitted for convenience, since South Australia (SA) is entirely below the 26th parallel, and Northern Territory (NT) is entirely above the 26th parallel.
In Western Australia (WA) the coastal point on the 26th parallel is located at Shark Bay, and in Queensland (QLD) it is just above Gympie.
SUMMARY BY STATE WA - Approximately the northern half of Western Australia is located above the 26th parallel, starting around Denham / Shark Bay. See map below for more detail. NT - All of Northern Territory is above the 26th parallel. SA - All of South Australia is below the 26th parallel. QLD - Approximately the northern half of Queensland is located above the 26th parallel, starting just above Gympie (below Fraser Island). See map below for more detail. NSW - All of New South Wales is below the 26th parallel. VIC - All of Victoria is below the 26th parallel. ACT - All of Australian Capital Territory is below the 26th parallel. TAS - All of Tasmania is below the 26th parallel.
The following map can be zoomed and dragged, to help you to see which areas are above or below the 26th parallel. There will be many cases where you will need to know the answer.
this map has been created using Google Earth on which the Tropic of Capricorn is much easier to see (and which is often mistaken for the 26th parallel). The 26th parallel is in fact 2.5 degrees below the Tropic of Capricorn. It is the 26th parallel that is marked in yellow on the map below.