Compliance 2026

The 2025-26 financial year ends on 30 June 2026 — and this one matters more than most.

The instant asset write-off allows eligible Australian small businesses to immediately deduct the cost of new or second-hand assets in the income year they are first used or installed ready for use, rather than depreciating them over several years.

Starting 1 July 2026, the Superannuation Guarantee (SG) must be paid at the same time as wages — on each payday, not quarterly.

The Small Business Super Clearing House (SBSCH) — the free ATO-run service that has paid super for hundreds of thousands of Australian small employers since 2010 — closes permanently on 30 June 2026.

Every Australian employer must finalise their Single Touch Payroll (STP) data for the 2025-26 financial year by 14 July 2026.