Advivo Newsletter January 2026 Cover | Advivo

Advivo Newsletter January 2026

A message from our Managing Partner, 

Happy New Year and welcome to 2026! I trust you had a well-deserved break over the holiday period and are ready to tackle the year ahead with renewed energy and focus. 

As we’ve now settled into the second half of the financial year, January presents the perfect opportunity to pause and take stock. Six months into FY2025/26, it’s time to review your budget and assess how your business is tracking against the goals you set back in July. Are your revenue projections on track, or do they need adjusting? Have your costs remained within budget, or have unexpected expenses emerged? This mid-year checkpoint is about more than just numbers it’s about ensuring you’re positioned for a strong finish to the financial year. 

Take time this month to reflect on what’s working and what isn’t. Identify the wins, successful strategies, and opportunities worth capitalising on in the second half. Be honest about underperforming initiatives that need adjustment or a complete rethink. What worked and should be capitalised upon? What didn’t work and needs tweaking? 

Our team is here to support you through this process. Whether you need help refining your budget, reforecasting cash flow, or developing strategies to accelerate growth, we’re ready to help you make informed decisions that drive results. 

Let’s make the second half of FY2025/26 your strongest yet. 

Kind Regards,

Leon Stephan
Managing Partner

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Payday Super: Less Than 6 Months to Prepare

Under the new rules, super contributions must reach employees nominated accounts within 7 business days of payday.

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Understanding GST & BAS Lodgement

Understanding Business Activity Statement lodgement requirements is fundamental to staying compliant and maintaining healthy cash flow.

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Managing The Quarterly to Monthly Cash Flow Shift

The shift from quarterly to monthly thinking is where many businesses struggle. You might lodge quarterly, but your cash flow needs daily management.

Key Events & Dates

Derived from ATO website

21 January

Lodge and pay quarter 2, 2025–26 PAYG instalment activity statement for head companies of consolidated groups.

28 January

Make quarter 2, 2025–26 super guarantee contributions to funds by this date.

Note: Employers who do not pay minimum super contributions for quarter 2 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28 February 2026.

31 January

Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2025–26.

Lodge tax return for taxable large and medium entities as per the latest year lodged (all entities other than individuals), unless required earlier.

Payment for large and medium entities with a 31 January due date is:

  • 1 December 2025 for companies and super funds
  • for trusts, as stated on their notice of assessment.

Note:  You cannot assume a later date for lodgement on the basis that the taxpayer will be non-taxable in the current year. If you request a lodgement deferral, it will be escalated for manual assessment as a ATO assessed deferral.

Lodge tax return for the taxable head company of a consolidated group (including a new registrant) that has a member who has been deemed a large or medium entity in the latest year lodged, unless the return was required earlier. Payment was due 1 December 2025.

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