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看http://guides.dss.gov.au/guide-social-security-law/9/4/3/30网站上说是需要两年：
Requirements of individuals
A person who gives an AoS must meet the income requirements specified in the Social Security (Assurance of Support) FaHCSIA Determination 2007 Part 4, Division 4.1.
A person who gives an AoS is required to demonstrate a sustained minimum income for the current financial year and the previous financial year.
Example: If the relevant threshold is $40,000 on the day the delegate makes the assessment in the current financial year, the assurer must have had income of $40,000 not only for the current financial year but also for the previous financial year.
Centrelink网站上也说是两年https://www.humanservices.gov.au/individuals/enablers/eligibility-assurance-support：
To be an assurer you must:
pass the income test for 2 financial years – this year and last year
be an Australian resident
be 18 or older
give us proof of identity
be able to get a bank guarantee if we ask for one
本站帖子：[移民入籍] 143父母付费移民AOS经济担保人【收入要求计算器】里提到是一年：
Q: 需要提供几年的报税单?
A: 只需提供一张notice of assessment就可以了。即上一个财年的notice of assessment，如果没有上一财年的，可以提供再上一个财年的。以及两张最新的payslip证明你有不间断稳定的收入。
请各位成功申请的朋友提供些信息。谢谢！
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