Debbie Grace 23/4/25 Debbie Grace 23/4/25

FBT Record Keeping and Plug-In Hybrid Exemption Changes

With the 2025 fringe benefits tax ('FBT') year having just ended (on 31 March), the ATO is reminding employers of some changes that might impact their FBT obligations.

Debbie Grace 16/4/25 Debbie Grace 16/4/25

Reminder of March 2025 Quarter Superannuation Guarantee ('SG')

Employers are reminded that employee super contributions for the quarter ending 31 March 2025 must be received by the relevant super funds by Monday, 28 April 2025.

Debbie Grace 12/11/24 Debbie Grace 12/11/24

Government’s Payday Super

Treasury has released a fact sheet with proposed details about the Government's 'payday super' measure. From 1 July 2026, employers will be required to make SG contributions on 'payday', the date of an ordinary times earnings payment to an employee.

Debbie Grace 17/5/22 Debbie Grace 17/5/22

JobMaker Year 2 adjusting baseline headcount.

If you have been claiming the JobMaker Hiring Credit, please be aware that the ATO will now calculate an adjusted baseline headcount for the claim. The ATO will amend the prefill in the claim form based on information provided in earlier claims.