Payday super changes start 1 July 26. The Superannuation Guarantee (SG) moves from a “pay it quarterly” mindset to a pay-cycle mindset. Employers will need to pay super around the same time as wages, so the cash arrives in the employee’s fund within 7 business days of payday (with limited exceptions).

Part 1 covered the basics of eligibility and common errors of Fuel Tax Credits we see as tax accountants in Perth. In Part 2, we focus on the technical framework that underpins compliant Fuel Tax Credit (FTC) claims — the legislation, ATO guidance, accepted methods, and the governance signals auditors and BAS reviewers look for.

Fuel is a major line item for many SMEs in Perth and WA—from freight and logistics through to farmers, construction and food distribution. The Fuel Tax Credit (FTC) regime is designed to return part of the fuel excise to eligible businesses. Done well, it improves margins and boosts cash flow; done poorly, it creates audit risk. This Part 1 overview sets the foundations in clear, practical terms for Perth operators.

Cars and taxes are a constant source of confusion for business owners in Perth. One of the most misunderstood areas is the ATO car log book. While it might seem like a small compliance detail, your log book is the key that unlocks higher tax deductions for car expenses – or the reason they are denied altogether.