The superannuation guarantee rules are broad and, in some circumstances, extend beyond the definition of common law employees to some directors, contractors, entertainers, sports persons and other workers.

If your to-do list is starting to look more like a novel than a plan for the day, you’re not alone. It’s all too easy to get bogged down by endless tasks, unsure where to start or what really deserves your attention. That’s where the “Must, Should, Could” method comes in—a brilliantly simple way to cut through the clutter and focus on what truly matters.

When it comes to improving your business, think of it like building a house. You wouldn’t add a second floor without ensuring the foundation is rock-solid, right? The same goes for your business.

On the last sitting day of Parliament, the personal income tax rate reduction announced in the 2025-26 Federal Budget was confirmed.

An overview of FBT. Find out how FBT applies, what you need to do as an employer, and what deductions you can claim.

The Australian Fringe Benefits Tax (FBT) year runs from 1 April to 31 March, and one of the key compliance requirements for employers providing motor vehicles to employees is recording odometer readings on 31 March each year. These readings help determine the taxable value of car fringe benefits and ensure accurate FBT calculations.

From 1 April 2025, the ATO will be moving around 3,500 small businesses from quarterly to monthly GST reporting where they have a history of: ❌ non-payment; ❌ late or non-lodgment; or ❌ incorrect reporting. Once the change is implemented, it will remain in place for a minimum of 12 months. Affected small businesses and their tax agents will be contacted by the ATO when their GST reporting cycle is changed. A review process is available for those who don’t believe they have a history of poor compliance and should be able to remain on their current GST reporting cycle. The ATO believes that this will help small businesses improve compliance with their GST obligations and build good business habits. Do you think this is a good move?

In Part 3 of our analysis, we look at the impact on Business & employers, Government & Regulators, and The Economy.

Budget 2025-26 is one that the government clearly did not expect to have to deliver. In Part 2 of our analysis, we look at the impact on Individuals and families.