Recent legislation introduces “payday super”, requiring employers to pay superannuation guarantee (SG) at the same time as salary and wages from 1 July 2026, with contributions generally needing to reach the fund within seven business days of payday or the employer may face the superannuation guarantee charge. Separately, from 1 July 2025 the SG rate is legislated to increase from 11.5% to 12%, raising the minimum percentage of ordinary time earnings that employers must contribute for eligible employees. 

How can AI assist with SMEs HR management? AI is transforming HR management in 2025 by automating recruitment and performance management tasks and enhancing decision-making. However, currently AI support often requires high implementation costs. SMEs often lack funding due to tight budgets and face barriers such as poor data systems and the current workforce's IT skill gaps. Overall, AI boosts efficiency, but SMEs remain reliant on HR experts to oversee ethical issues, safeguard data privacy and job equity. 

R&D tax incentives are measures that encourage companies to invest in research and development by reducing their tax burden. The offset is calculated on total qualifying costs such as staff salaries, contractor fees, materials, and apportioned overheads, ensuring at least $20,000 is spent annually.​ Under $20 million aggregated turnover qualifies for an 18.5% offset. Over $20 million gets additional tiered offsets: 8.5% up to 2% R&D intensity, 16.5% above. Unused non-refundable offsets carry forward. Registration via AusIndustry is required before claiming on tax returns.

Onerous record-keeping obligations apply across accounting, tax and human resources. In the landmark case Fair Work Ombudsman v Coles and Woolworths, the Federal Court emphasised that relevant business records must be “readily accessible to an inspector.” It is not sufficient to rely on raw rostering or clock-in data without clearly identifying the number of overtime hours actually worked. Managing a regulator’s audit requires experienced preparation, robust systems, and well-structured records that clearly demonstrate compliance. Proactive audit planning not only reduces audit risk but also enables businesses to respond confidently and efficiently to regulatory scrutiny. 

For fringe benefits tax (FBT), plug‑in hybrid electric vehicles (PHEVs) will no longer be treated as zero or low emissions vehicles that qualify for the electric car FBT exemption from 1 April 2025. Broadly, after that date a PHEV provided to an employee for private use will be subject to standard FBT car benefit rules unless it is covered by a pre‑existing, financially binding commitment that was in place before 1 April 2025 and continues without material alteration; if that commitment later changes or ends, the exemption ceases from the date of the new commitment or termination. 

E-commerce accounting is being transformed by automation, replacing manual spreadsheets with real-time, data-driven systems. Automated tools now capture transactions in real time, reconcile multi-channel sales, and calculate taxes with greater accuracy, giving businesses clearer and more timely visibility over their cash inflows and outflows. For example, a retail brand using AI analytics may discover higher product returns in late winter in certain regions, prompting changes to marketing or product strategy. Integrated inventory and accounting systems further improve accuracy by tracking stock and COGS in real time, supporting scalable, profitable growth. 

From 1 July 2025, an increase in Self Managed Super Fund's general transfer balance cap (TBC) from $1.9 million to $2 million, which affects how much can be transferred into the retirement phase of superannuation and supports higher pension payments for those with larger balances. In addition, the government has proposed a higher 30% tax rate on earnings relating to the portion of an individual’s total super balance above (TSB) $3 million. Although this latter measure has been announced but not yet enacted into law at the time of the most recent public updates. 

In 2025, Australia introduced targeted GST clarifications for property transactions, with a strong focus on build-to-rent developments, rather than broad GST reforms. The ATO’s draft ruling GSTR 2012/6DC (released November 2025) confirms that most modern BTR projects are treated as input-taxed residential premises, reflecting long-term tenant occupation rather than hotel-style use. This clarification helps prevent BTR projects from being misclassified as commercial residential premises. GST continues to apply to sales of new residential property, with purchaser withholding at settlement, while core rules on margin schemes, commercial property GST, and input tax credits remain unchanged.