Managing the 12% Superannuation Guarantee Rise & Payday Super Mandate
Australian employers are facing a double-pronged cash flow squeeze. The Superannuation Guarantee (SG) rate has solidified at its historical peak of 12.00% of ordinary time earnings for the 2025–26 financial year. But the biggest operational hurdle is fast approaching: the federal government’s mandatory Payday Super legislation is set to take effect on 1 July 2026. The Operational Shift of Payday Super Currently, […]
Maximising the $20,000 Instant Asset Write-Off Before the EOFY Cliff
The clock is ticking for Australian small businesses looking to slash their tax bills for the 2025–26 financial year. The federal government’s $20,000 Instant Asset Write-Off threshold is officially scheduled to expire on 30 June 2026. From 1 July 2026, the threshold is set to revert to its default statutory level of just $1,000. This represents a […]
Chattel Mortgage vs Finance Lease
When acquiring new machinery, vehicles, or technology for your business, choosing the right finance structure is just as important as choosing the equipment itself. The two most common options in Australia are a Chattel Mortgage and a Finance Lease. While both allow you to access assets without upfront capital drain, they have fundamentally different tax, GST, and accounting […]