FBT on Company Cars, Parking and Entertainment 2025-26 How fringe benefits tax applies to company cars, car parking and entertainment in 2025-26, including calculation methods, exemptions and worked examples. April 2026
Record Employment Update (22 Jan 2026): PAYG and Year-End Tax Checklist Treasury's 22 January 2026 labour market release reported unemployment at 4.1% and record employment. Here's a practical PAYG and tax checklist for workers with changing job patterns. March 2026
Why Overtime Seems Taxed More in Australia (It Is Usually Withholding) Overtime often appears taxed at a higher rate due to PAYG withholding calculations. Learn how final annual tax is actually assessed. March 2026
Salary Sacrifice vs Personal Super Contribution (2025-26): Which Is Better? Compare salary sacrifice and personal deductible super contributions in 2025-26, including cashflow, admin, and cap considerations. March 2026
Trust TFN Withholding Annual Reporting: Proposed 1 July 2026 Start Treasury consultation on modernising trust and investment income reporting closed on 1 February 2026. The proposal includes annual TFN withholding reporting for closely held trusts from 1 July 2026. March 2026
FBT Electric Car Exemption: Eligibility, PHEV Cut-Offs, and What Counts A practical checklist for the electric car FBT exemption, including the 1 July 2022 start rule, LCT limits, and the 1 April 2025 change for plug-in hybrids. February 2026
Super on Paid Parental Leave: Starts 1 July 2025 From 1 July 2025, super is paid on government-funded Parental Leave Pay. This update explains who gets it, how it is calculated, and when payments arrive. February 2026
Payday Super: What Changes on 1 July 2026 From 1 July 2026, super must reach funds within 7 business days of payday. This insight covers the new timing rule, the new-employee exception, and readiness steps. February 2026
Super Guarantee Hits 12% — and Payday Super Starts July 2026 The super guarantee rate reached 12% on 1 July 2025, completing a decade-long increase. From July 2026, employers must pay super every payday instead of quarterly. February 2026
Payday Super 2026: What Employers Need to Know From 1 July 2026, employers must pay super on payday, not quarterly. Understand the new rules, compliance requirements, and how to prepare for this major change. February 2026
PAYG vs Estimated Tax: Why They Don't Match Your PAYG summary rarely equals the tax calculated at lodgement. Learn how withholding tables work, what adjustments the ATO adds, and how to forecast the gap. January 2026