A message from our Managing Partner,
With April here and cooler weather arriving in Brisbane, it’s a good time to pause, review your finances, and prepare for the busy months leading into EOFY. Unfortunately, April is month of low productivity with all the public holidays so keep an eye on the cash flow consequences that brings.
From 1 July 2026, employers must pay superannuation at the same time as wages. Contributions must reach employees’ super funds within seven business days of payday, replacing the quarterly system. Now is the time to review payroll processes and prepare for the cashflow impacts this will bring.
Other end-of-year obligations, like Fringe Benefits Tax (FBT), also require attention. The FBT year ended 31 March, so review benefits such as company cars or entertainment. Lodge and pay by 21 May (or 25 June when using a registered tax agent) and ensure all benefits are reported or confirmed with the ATO., more to follow on this and the collection of data required.
Treasurer Jim Chalmers delivers his third budget on 14 May, we’re tracking pre-budget commentary and Treasury signals to help clients plan, particularly around instant asset write-offs and small business incentives that may affect June decisions.
With events around the world creating uncertainty and things changing quickly, we’re here to help you navigate every step.
Kind Regards,
Leon Stephan
Managing Partner
Key Events & Dates
21 April
Lodge and pay quarter 3, 2025–26 PAYG instalment activity statement for head companies of consolidated groups.
Lodge and pay March 2025 monthly business activity statement.
28 April
Lodge and pay quarter 3, 2025–26 activity statement if lodging by paper.
Pay quarter 3, 2025–26 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount.
Make super guarantee contributions for quarter 3, 2025–26 to the funds by this date.
Note: Employers who do not pay minimum super contributions for quarter 3 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28 May 2026.
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