Effective 1 July 2026, all Australian employers must calculate and pay Superannuation Guarantee (SG) contributions at the same time wages are paid, moving completely away from the old quarterly payment framework. Contributions must reach your employees' super funds within 7 business days of payday to avoid strict ATO penalties. Use the official links below to audit your payroll software compatibility, review the new "Qualifying Earnings" (QE) calculation guidelines, and prepare your cash flow models.

Effective for the current financial year, the Australian Government has permanently extended the $20,000 instant asset write-off threshold for eligible small businesses. This allows entities with an aggregated annual turnover of less than $10 million to immediately deduct the full cost of eligible depreciating assets—such as vehicles, tools, and office equipment—first used or installed ready for use. Use the official links below to review asset eligibility criteria, understand exclusion rules for specific asset classes, and access the updated small business depreciation pooling guidelines. [1, 2, 3, 4, 5]