Month: August 2025

Source: Australian Parliamentary Secretary to the Minister for Industry

Denham Hitchcock:

Jim Chalmers joins us from Canberra tonight. Treasurer, thanks for your time. Gee, you must have been happy when you got that news.

Jim Chalmers:

It was a pretty welcome decision by the Reserve Bank because it means more money in the pockets of millions of Australians who are still under pressure. It also means 3 interest rate cuts in the space of 6 months. The lowest interest rates in more than 2 years now. We know we’ve got more work to do, but it’s a really good bit of recognition of the progress that we’ve made getting inflation down, the progress we’ve made in our economy, and this is the interest rate relief that people really need and deserve.

Hitchcock:

Treasurer, do you concede, though, that for those with a mortgage of around $700,000, as you referenced earlier today, it’s a saving of a little more than $100. That doesn’t go very far, does it?

Chalmers:

It’s about 110 bucks a month if you owe $700,000. But you put that with the other 2 rate cuts as well, about $330, about $4,000 in a year. And so, I think that this will be meaningful help. I think it will be well received. Not because one interest rate cut or even 3 interest rate cuts solves every problem in household budgets or in the national economy, but it will certainly help.

Hitchcock:

Does it make for the 2 years, though, that we’ve just gone backwards? Does it make up for that? A few good months?

Chalmers:

Not on its own, but when you combine it with, we’ve got inflation down, we’ve got real wages growing again, living standards are recovering, interest rates are coming down. We are making progress in our economy, and I think the decision taken by the Reserve Bank is really a demonstration of that progress that Australians have made together. The government doesn’t pretend, no Australian pretends, that all of our challenges are suddenly solved after 3 rate cuts in 6 months. But certainly, very helpful, very welcome development.

Amelia Brace:

Treasurer, you mentioned wages. No worker is actually going to feel better off until we address productivity. And the RBA actually revised down its expectations today from 1 per cent to just 0.7 per cent. That’s shocking.

Chalmers:

We’ve got a productivity challenge in our economy. We’ve been really upfront about that. It’s not a new challenge. It’s actually been in our economy for the last couple of decades. The worst decade for productivity growth was actually the last decade, in the last 50 or 60 years or so. So, we’ve got a big challenge there, and that’s why the government is focused on turning this around over time. It’s a problem that exists around the world. It’s a problem that’s existed in our economy for 2 decades, as I say. So, it’ll take a bit of time to turn it around, but it is increasingly the government’s main focus. And because we’ve made this progress on inflation and interest rates and real wages growing again, it means we can spend a bigger proportion of our time on some of these big persistent structural issues like productivity.

Brace:

Well, speaking of which, next week you will have the Productivity Roundtable, but you’ve already ruled out changes to the GST and pretty much every other form of meaningful tax reform. So, what’s the point of having a roundtable if there’s nothing actually on the table?

Chalmers:

Well, tax is an important part of our considerations, but not the only part. The focus there is on making our economy more productive, making it more resilient in the face of all this global economic uncertainty, and also making the budget more sustainable. And so, I think tax reform will be part of the proposals that people put to us, but it’s not the only focus of the roundtable. The roundtable’s primary focus is on getting productivity up. Because as you rightly said in your question before, Amelia, if we make our economy more productive, we can lift living standards, we can make workers and families better off, and that’s our objective.

Hitchcock:

Treasurer, another important topic at the moment that we want to ask you about is Gaza and the move by Australia to recognise the state of Palestine. For a largely symbolic gesture, was it worth the risk of upsetting both sides, as we now clearly have done?

Chalmers:

Denham, I don’t think I would agree with the way that you’ve characterised all that. There is really welcome progress and momentum behind the recognition of Palestine as part of a really important step towards a two‑state solution in that part of the world. What we’re trying to do here is to ensure that families, whether they’re in Israel or Palestine, can raise their kids in peace. And for too long, that hasn’t been the reality on the ground in Gaza and in the Middle East, in parts of the Middle East more broadly. And so, this is an important part, Australia making its contribution to that global momentum, to that global progress. Obviously, we need to see the hostages released. We need to make sure that Hamas is absolutely no part of a future government of Palestine. We need to keep the Palestinian Authority up to the mark on the commitments that they’ve made. There’s a lot of hard work still to happen. But this is more than symbolic, it’s important progress towards that two‑state solution, which is all about families raising their kids in peace.

Brace:

Treasurer, Opposition Leader Sussan Ley today claimed she would revoke recognition if the Coalition win the next election. We clearly no longer have bipartisanship on this issue, do we?

Chalmers:

It’s disappointing but not especially surprising that our political opponents don’t want to be constructive about this. As I said before, there is global progress, global momentum. A lot of our friends in the world are taking this really important step, and we’re part of it. And it would be better if our political opponents were more constructive. Unfortunately, I think they’ve learned almost nothing from the last few years, and from the last election. It would be better if they’re more constructive. It’s disappointing but not surprising that they’re not prepared to play that constructive role.

Hitchcock:

Well, Treasurer, big day for you today and at least some good news on the interest rates. We appreciate you coming on the program.

Chalmers:

Thanks for having me on.

Source: Mental Health Australia

The NSW Government is inviting public feedback on a proposed temporary ban of e-bikes, e-scooters, and other e-micromobility devices on train and metro services due to increased concerns about the fire safety risk from lithium-ion batteries.

The Have Your Say consultation period is open from today for three weeks and will be run in conjunction with a similar study by the Victorian Government, which is also consulting on new restrictions.

The consultation aims to get a better understanding of how a temporary ban would impact e-micromobility users, and alternative options for safe use on public transport.

Read the full media release here (PDF, 113.02 KB).

Source: Tasmania Police

Issued: 12 Aug 2025

A 1.8m estuarine (salt water) crocodile that recently moved into the Nelly Bay Marina on Magnetic Island was captured in a baited trap on 9 August 2025.

The Department of the Environment, Tourism, Science and Innovation (DETSI) had received several reports about the animal, including expressions of concern for public safety.

Based on its location and continued presence in the marina, it was targeted for removal from the wild. The animal will be rehomed in a farm or zoo.

DETSI would like to thank those people who reported the crocodile sightings to us. People are encouraged to report all crocodile sightings in a timely manner by using the QWildlife app, calling 1300 130 372 or using the DETSI website. We investigate every sighting report received.

Source: Tasmania Police

Issued: 12 Aug 2025

The Department of the Environment, Tourism, Science and Innovation is calling for public assistance to identify the person or business responsible for illegally dumping more than 550 tyres in one of the state’s most iconic national parks.

Rangers discovered the tyres at three separate sites in or around Springbrook National Park in the Gold Coast Hinterland on Thursday, 7 August 2025.

It’s believed the tyres were dumped between Tuesday 5 August and Thursday 7 August, 2025 at three locations along Pine Creek Road – on the corner of Pine Creek Road and Murwillumbah Road, at the edge of a dam on Pine Creek Road, and south of the second bridge on Pine Creek Road.

Jackie McKeay, Executive Director of Waste and Enforcement Services at DETSI, said this incident was extremely serious and had the potential to cause serious harm to a highly sensitive environment.

“Illegal dumping pollutes our soil and waterways, threatens native animals, damages fragile ecosystems, and can pose a significant fire risk.

“The fact that this occurred in Springbrook National Park, an area protected for its internationally-important conservation values, makes this incident even more concerning.

“Departmental officers are working hard to clean up the sites and to identify the person responsible.

“We are asking anyone who saw anything suspicious at these locations between August 5 and 7 to call us on 1300 130 372. Callers can remain anonymous.”

Springbrook National Park features spectacular waterfalls, lush rainforests, and is home to a number of endangered or vulnerable plant and animal species. It forms part of the World Heritage-listed Gondwana Rainforest, one of five World Heritage areas in Queensland.

Everyone can play a part in stamping out illegal dumping by reporting it via DETSI’s Litter and Illegal Dumping Online Reporting System.

Source: New South Wales – News

About 7.30pm Tuesday 12 August, patrols responded to a home on Lewis Crescent following reports that four armed men had forced their way inside and confronted the occupant. The suspects stole the victim’s wallet and cash before leaving the scene in a vehicle.

Thankfully, the victim was not injured during the altercation.

Crime Scene investigators attended to examine the scene and Western District Detectives are investigating the circumstances of the incident, which at this time does not appear to be random.

Anyone who was a witness, has CCTV or any information that may assist the investigation is asked to contact Crime Stoppers. You can anonymously provide information online at https://crimestopperssa.com.au or free call 1800 333 000.

02272

Source: New South Wales – News

About 12pm today Tuesday 12 August, police and emergency crews were called to Kenton Valley Road after reports of a collision between a van and a cyclist.

Sadly, the cyclist, a 59-year-old Crafers man, died at the scene.

The driver of the car, a 66-year-old man from the Adelaide Hills, was not physically injured in the crash.

Later this afternoon, investigators arrested the driver and charged him with causing death by dangerous driving. He was bailed to appear in the Mount Barker Magistrates Court on 25 September and issued with an instant loss of licence until further order.

Kenton Valley Road was closed for several hours while Major Crash investigators examined the scene, however, has since re-opened.

Anyone who witnessed the crash or has dashcam footage that may assist the investigation is asked to contact Crime Stoppers on 1800 333 000 or online at www.crimestopperssa.com.au.

The cyclist death is the 49th life lost on South Australian roads this year.

07650

Source: New South Wales – News

Police attempted to pull over a black Ford SUV on McCormack Crescent, Salisbury North just before 4pm on Tuesday 12 August, however the driver did not stop.

Police stopped another vehicle a few minutes later on Perkins Court, Salisbury North and it will be alleged the driver of the black Ford SUV was a passenger in the vehicle.  He attempted to run from police but was arrested.

A police officer sustained minor injuries during the arrest.

A 26-year-old Paralowie man is expected to be charged with numerous offences.

Two women, aged 43 and 21, who allegedly attempted to prevent police from arresting the suspect were also arrested.

A patrol car collided with a gutter while responding to this incident and was towed from the scene.

Source: New places to play in Gungahlin

Who can access the concessions

Small businesses can access a range of concessions including payment and reporting options.

This applies to sole traders, partnerships, companies or trusts.

Check if you’re eligible for concessions

To qualify for these concessions, you need to confirm your business is a ‘small business entity’ for the income year. You need to review this each year.

From 1 July 2016, you are a small business entity if you are a sole trader, partnership, company or trust, that both:

• operates a business for all or part of the income year
• has an aggregated turnover that is less than $10 million (the turnover threshold).

Previously the turnover threshold was $2 million.

When we say:

• ‘small business’ – we mean ‘small business entity’
• ‘turnover – we mean ‘aggregated turnover’.

The $10 million turnover threshold applies to most concessions, except for:

• the small business income tax offset, which has a $5 million turnover threshold
• the capital gains tax (CGT) concessions, which have a $2 million turnover threshold.

The turnover threshold for the fringe benefits tax (FBT) concessions is:

• $10 million from 1 April 2017 to 31 March 2021
• $50 million from 1 April 2021.

Work out if you’re a small business entity

You are a small business entity for the current income year if your turnover is either:

• less than $10 million in the previous income year
• estimated to be less than $10 million for the current year
• actually less than $10 million at the end of the current year.

There are some restrictions about how and when you can estimate your turnover for the current year. Some concessions won’t be available if you use your actual turnover to qualify.

If you are completing a tax return for 2015–16 or an earlier income year, your estimated turnover for that year, as well as one of the two previous income years, must be less than $2 million.

Aggregated turnover

Aggregated turnover is generally your annual turnover plus the annual turnover of any business in Australia or overseas that is:

• connected with you
• your affiliate.

Annual turnover is all ordinary income you earned in the ordinary course of running a business for the income year.

It’s your gross income, rather than your net profit. When working this out exclude any GST amounts you charge on a transaction.

There are aggregation rules that determine whether you need to include the annual turnover of another entity in your aggregated turnover.

If you’re not a small business entity

If you’re not a small business entity in an income year because of your turnover, you may still be able to access some of these concessions:

• temporary full expensing
  • for the business portion of the cost of eligible new depreciating assets, first used or installed ready for use, between 7:30 pm AEDT on 6 October 2020 to 30 June 2023, if your turnover is less than $5 billion
  • for the business portion of the cost of eligible second-hand depreciating assets, first used or installed ready for use, between 7:30 pm AEDT on 6 October 2020 to 30 June 2023, if your turnover is less than $50 million
  • for the business portion of the cost of improvement to eligible depreciating assets incurred between 7:30 pm AEDT on 6 October 2020 and 30 June 2023, if your turnover is less than $5 billion
• simpler depreciation rules – instant asset write-off – if your turnover is less than $500 million (for eligible assets that were first used, or installed ready for use, between 12 March 2020 and 30 June 2021, purchased by 31 December 2020, and the cost was less than $150,000)
• backing business investment – accelerated depreciation for the 2019–20 and 2020–21 income years if your turnover is less than $500 million
• deductions for professional expenses for start-ups – from 1 July 2020 if your turnover is less than $50 million
• simplified trading stock rules – from 1 July 2021 if your turnover is less than $50 million
• immediate deductions for prepaid expenses – from 1 July 2020 if your turnover is less than $50 million
• 2-year amendment period – for income years starting on or after 1 July 2021 if your turnover is less than $50 million
• capital gains tax concessions – if you pass the $6 million maximum net asset value test
• excise concession – from 1 July if your turnover is less than $50 million
• FBT car parking exemption and FBT work-related devices exemption for benefits provided on or after 1 April 2021 if your turnover is less than $50 million
• PAYG instalments concession from 1 July 2021 if your turnover is less than $50 million.

Range of concessions

As a small business entity you can access a range of concessions. There are different eligibility requirements for some of the concessions below.

As a small business entity, you may be eligible for the following income tax concessions.

Temporary full expensing

You can immediately deduct the business portion of the cost of eligible new or second-hand depreciating assets under temporary full expensing. These assets must be first held and first used, or installed ready for use for a taxable purpose, between 7:30 pm (AEDT) on 6 October 2020 and 30 June 2023.

You can also immediately deduct the business portion of the cost of improvements made to eligible depreciating assets if those costs are incurred between 7:30 pm (AEDT) on 6 October 2020 and 30 June 2023.

You also deduct the balance of your small business pool at the end of an income year ending between 6 October 2020 and 30 June 2023.

Simpler depreciation rules – instant asset write-off

If temporary full expensing doesn’t apply, you can claim an immediate deduction for the business portion of the cost of each eligible new or second-hand depreciating asset under the instant asset write-off. The cost of each eligible asset must be less than the threshold applicable at the time the asset was first used or installed ready for use. The thresholds for assets first used or installed ready for use are:

• from 1 July 2023 to 30 June 2024 – $20,000
• from 12 March 2020 to 30 June 2021 for assets purchased between 7:30 pm (AEST) on 1 May 2015 and 31 December 2020 – $150,000
• from 7:30 pm (AEDT) on 2 April 2019 to 11 March 2020 – $30,000
• from 29 January 2019 to prior to 7:30 pm (AEDT) on 2 April 2019 – $25,000
• from 1 July 2016 to 28 January 2019 – $20,000.

Backing business investment – accelerated depreciation

For the 2019–20 and 2020–21 income years, you can claim accelerated depreciation deductions for eligible new assets if they are first held on or after 12 May 2020, and first used or installed ready for use for a taxable purpose between 12 March 2020 and 30 June 2021.

If you are using the small business simplified depreciation rules, you can claim 57.5% of the business portion of the cost of the asset (for those assets that cost more than the instant asset write-off threshold) in the first year you add the asset to the small business pool.

If you are not using the simplified depreciation rules, you can claim a deduction of 50% of the cost or opening adjustable value of an eligible asset on first use or installation. Existing depreciation rules apply to the balance of the asset’s cost.

You can’t claim a backing business investment – accelerated depreciation deduction if the business is eligible and applies temporary full expensing or instant asset write-off to the same asset.

Lower company tax rates

From the 2017–18 income year, you may be eligible for a lower company tax rate if you are a base rate entity.

A company is a base rate entity if:

• their turnover is less than the turnover threshold – $25 million for the 2017–18 income year and $50 million from the 2018–19 income year
• 80% or less of their assessable income is base rate entity passive income (such as interest, dividends, rent, or a net capital gain).

The lower company tax rate is

• 27.5% for the 2017–18 to 2019–20 income years
• 26% for the 2020–21 income year
• 25% from the 2021–22 income year.

When working out the rate to use when franking your distributions, you need to assume that your turnover, assessable income and base rate passive income will be the same as the previous income year.

If you were a small business in previous years, you may have also been eligible for the lower company tax rate, which was:

• 27.5% for the 2016–17 income year – the maximum franking credit allocated to a frankable distribution was determined by your corporate tax rate for imputation purposes.
• 28.5% for the 2015–16 income year – the maximum franking credit allocated to a frankable distribution was 30%.

For more information see Changes to company tax rates.

Small business income tax offset

You can claim a tax offset on the tax payable on your net small business income as a sole trader, and your share of net small business income from a partnership or trust.

If you are a small business with a turnover less than $5 million, the tax offset is:

• 8% up to $1,000 for the 2016–17 to 2019–20 income years
• 13% up to $1,000 for the 2020–21 income year
• 16% up to $1,000 for the 2021–22 income year onwards.

For the 2015–16 income year, if you were a small business with a turnover less than $2 million, the tax offset was 5% up to $1,000.

We work out your offset based on amounts you show in your income tax return.

Accelerated depreciation for primary producers

If you’re a primary producer:

• from 12 May 2015 – you can immediately deduct the costs of fencing and water facilities
• from 19 August 2018 – you can immediately deduct the cost of fodder storage assets.

Deductions for professional expenses for start-ups

From 1 July 2015, you can deduct certain costs when starting up a small business. These costs include professional, legal and accounting advice and government fees and charges.

Small business restructure rollover

From 1 July 2016, you can change the legal structure of your business without incurring any income tax liability when active assets (CGT assets, trading stock, revenue assets and depreciating assets) are transferred by one entity to another.

Simplified trading stock rules

You can choose whether or not to do an end-of-year stock take if the value of your trading stock has not increased or decreased by more than $5,000 over the year.

Immediate deductions for prepaid expenses

You can claim an immediate deduction for prepaid business expenses where the payment covers a period of 12 months or less that ends in the next income year.

2-year amendment period

You generally have a 2-year time limit (from the day we issued your notice of assessment) for reviewing an assessment.

CGT concessions

As a small business, you may be eligible for the following capital gains tax (CGT) concessions:

• if your turnover is less than $2 million
• on assets used to conduct your business – we call these ‘active assets’.

15-year exemption

If you are 55 years old or older, retiring or permanently incapacitated and your business has owned an asset for at least 15 years, you won’t pay CGT when you sell the asset.

50% active asset reduction

If you have owned an active asset you’ll only pay tax on 50% of the capital gain when you dispose of the asset.

Retirement exemption

Capital gains from the sale of active assets are exempt up to a lifetime limit of $500,000. If you’re under 55 years old, the exempt amount must be paid into a complying super fund or a retirement savings account.

Rollover

If you dispose of an active asset and buy a replacement asset or improve an existing one, you can defer your capital gain until a later year.

GST and excise concessions

As a small business, you may be eligible for GST and excise concessions.

The turnover threshold for these concessions is:

• $10 million from 1 July 2016
• $2 million up to 30 June 2016.

Accounting for GST on a cash basis

You are not required to account for the GST on a sale you make until you receive payment for the sale.

Paying GST by instalments

You can pay GST by instalments we work out for you and you can vary this amount each quarter if you choose. Contact us to find out if you are eligible.

Annual apportionment of GST input tax credits

You can claim full GST credits on your activity statements for items you purchase and use partly for private purposes. You then make a single adjustment for the private use percentage at the end of the year.

Excise concession

You can apply to defer settlement of your excise duty and excise equivalent customs duty from a weekly to a monthly reporting cycle. To do this, apply in writing to vary your periodic settlement permission (PSP).

FBT concessions

As a small business, you may be eligible for fringe benefits tax (FBT) concessions.

The turnover threshold for these concessions is:

• $10 million from 1 April 2017
• $2 million up to 31 March 2017.

FBT car parking exemption

In some cases you may be exempt from FBT for employee car parking.

FBT work-related devices exemption

From 1 April 2016, if you provide employees with one or more work-related portable electronic devices in the same FBT year – such as laptops, tablets, calculators, GPS navigation receivers and mobile phones – all of the devices provided are exempt from FBT.

PAYG instalment concession

As a small business, you can pay PAYG by instalments using an amount we work for out for you. If required, you can vary this amount each quarter. To choose this option, complete the details under option 1 on your first activity statement or instalment notice for the year. Once chosen, it applies for the whole income year.

The turnover threshold for this concession is:

• $10 million from 1 July 2016
• $2 million up to 30 June 2016.

Super concessions

As a small business, you may be eligible for the following super concessions.

Small Business Superannuation Clearing House

The Small Business Superannuation Clearing House helps you pay super guarantee contributions for all your employees in a single electronic payment.

You can access this service if you have fewer than 19 employees or an annual aggregated turnover under $10 million.

The SBSCH service will be closed from 1 July 2026

As part of the Payday Super reform, from 1 July 2026 the ATO’s Small Business Superannuation Clearing House (SBSCH) will be closed.

From 1 October 2025, only existing users of the SBSCH will have access until 30 June 2026. Employers will not be able to register as new users of the SBSCH after 1 October 2025.

Contributions to your super fund

You may be able to contribute amounts from the CGT 15-year asset exemption and CGT retirement exemption to your super fund without affecting your non-concessional contributions limits.

The turnover threshold for this concession is $2 million as it relates to CGT concessions (this threshold has not changed).

More information about small business entity concessions

You can find out more about the small business entity concessions including what is new and if you are eligible at Small business entity concessions.

If you don’t speak English well and want to talk to a tax officer, phone the Translating and Interpreting Service (TIS) on 13 14 50 for help with your call.

People who are deaf or have a hearing or speech impairment can contact us through the National Relay Service (NRS). There are 2 easy steps:

TTY users can also contact us by our direct TTY line 13 36 77.

For ATO 1800 free-call numbers, phone 1800 555 727.

You can also visit one of our shopfronts or speak to your registered tax agent.

Source: New places to play in Gungahlin

Term

Definition

APRA-regulated fund

A super fund regulated by the Australian Prudential Regulation Authority (APRA).

APRA-regulated funds must be able to send and receive electronic messages and payments using the SuperStream standard.

Bulk Electronic Clearing System (BECS)

The self-regulatory framework that supports the exchange and settlement of direct credit and direct debit transactions among banks, building societies and credit unions.

BPAY

An electronic bill payment system that enables payments to registered BPAY billers through a financial institution’s online banking facility.

Data message

The information (such as member, super fund and payment) sent electronically in support of a super payment.

Default fund

The (employer-nominated) super fund an employee’s super guarantee contributions will be paid to if they have not chosen an alternate super fund.

A default fund must be a complying fund registered by APRA to offer a MySuper product. It must also offer a minimum level of life insurance.

Electronic commerce interface (ECI)

An internet-based application that allows businesses and their service providers to deal electronically with the ATO using recognised electronic certificates.

ECI is closing in December 2019.

Electronic payment destination

The method used by employers and funds to make payments electronically.

SuperStream payments can be made by either BECS or BPAY.

Electronic portability form (EPF)

An ATO-hosted form that can be used by fund members to transfer the whole balance of super accounts between APRA-regulated funds, or to the member’s self-managed super fund.

Electronic service address (ESA)

Identifies where the super contribution data message or rollover message is sent for a particular fund. It can be an Internet Protocol (IP) address, uniform resource locator (URL) or an alias.

For APRA-regulated funds, employers can give the destination fund’s unique superannuation identifier to their service provider, who can obtain a fund’s ESA by using the Fund Validation Service. Alternatively, employers can obtain this information directly from the APRA-regulated fund.

For SMSFs, this is known as the electronic service address alias, and is obtained from a SMSF messaging service provider.

Our website has a register of SuperStream messaging service providers.

Employer contributions

Contributions an employer makes to a super fund for their employees (including super guarantee contributions and contributions made under a salary sacrifice arrangement).

EmployerTICK

A service that allows employers to check employee details (including name, TFN, date of birth and address) before sending contributions to a fund.

Fund Validation Service (FVS)

A service that enables employers and funds to obtain APRA-regulated funds’ e-commerce details that support SuperStream transactions (including unique superannuation identifier, bank account details, and electronic service addresses). SMSF details are not included in the FVS.

Gateways

Gateways facilitate the transfer of electronic data messages within the SuperStream network.

Genuine attempt

Employers and super funds will be deemed to have made a genuine attempt to prepare for SuperStream if they have:

• an implementation plan in place with a service provider
• set a start date for sending or receiving their first SuperStream-compliant transactions.

Service providers (intermediaries)

A term used to collectively describe entities that assist super funds and employers in processing super transactions (e.g. payroll software providers, outsourced payroll providers, clearing houses, message handlers and super fund administrators).

Legislative Instrument

For SuperStream, this is the legal document that specifies the technical requirements, including the transitional arrangements allowed, when finalising SuperStream implementation.

Machine credentials

Machine credentials allow you to interact with government online services through Standard Business Reporting (SBR)-enabled software.. If you use desktop or locally hosted software, you will need to create a machine credential through Relationship Authorisation Manager (RAM).

Message handler

A service provider that sends, receives or transforms data in a SuperStream-compliant format on behalf of a fund or employer.

myID

myID is an app you can download to your smart device that lets you prove who you are when logging into government online services.

Payment reference number (PRN)

A unique identifier that links the super payment and the data message.

Relationship Authorisation Manager (RAM)

RAM is an authorisation service that allows you to act on behalf of a business online when linked with your myID.

Related party

Related parties of a super fund include members of the fund, standard employer sponsors and ‘Part 8 associates’, such as relatives of members and companies controlled by one or more of the members.

Self-managed super fund (SMSF)

A super fund with 6 or fewer members, regulated by the ATO.

SMSF messaging provider

Entities that simplify how SMSFs can make and receive rollover messages and receive employer contribution messages via a secure electronic distribution network (in line with SuperStream obligations). SMSF messaging providers translate these messages into a format that SMSF trustees can access.

Messaging providers will register the SMSF and provide an electronic service address (alias) that can be provided to employers and other funds.

Super TFN integrity check service (SuperTICK)

An online service that improves the integrity of data used by APRA-regulated funds when meeting their super obligations (such as processing rollover requests).

SuperTICK allows an APRA-regulated fund to check a member’s details, (including their tax file number), against ATO records.

SMSFmemberTICK

An online service that improves the integrity of data used by SMSFs when meeting their super obligations (such as when processing rollover requests).

SMSFmemberTICK allows an SMSF and their nominated intermediaries (such as software providers, tax agents, and administrators) to check a member’s tax file number, against ATO records.

SMSF Verification Service (SVS)

An online service that improves the integrity of data used by all super funds, including SMSFs, when meeting their super obligations (such as processing rollover requests).

SVS allows a fund to check SMSF information against ATO records prior to rolling over money from a super account to an SMSF.

Small Business Superannuation Clearing House (SBSCH)

A free, government-provided super clearing house that can be used by small employers (19 or fewer employees).
Note: this service will be closed from 1 July 2026.

As part of the Payday Super reform, from 1 July 2026 the ATO’s Small Business Superannuation Clearing House (SBSCH) will be closed.

From 1 October 2025, only existing users of the SBSCH will have access until 30 June 2026. Employers will not be able to register as new users of the SBSCH after 1 October 2025.

Superannuation clearing house

An external service provider that arranges the sending of super data and payments to funds on behalf of an employer.

Clearing houses provide a central collection and dissemination point for employers to meet their payroll obligations, including super.

SuperStream

A government reform to improve the efficiency of the super system. Under SuperStream, all super transactions will be sent electronically.

Employers are required to send super contributions on behalf of their employees by submitting data and payments electronically.

All super funds, including SMSFs, must be able to receive contributions sent electronically. Additionally, all super funds are required to make and receive rollovers electronically.

Superannuation services

Commonly referred to as EmployerTICK, SuperTICK, SMSF Verification Service and SMSFmemberTICK. These ATO services enable employers and funds to check the details of an SMSF employee or member before they send a contribution or process a rollover request.

Unique Superannuation Identifier (USI)

Identifies a super product within an APRA-regulated fund. The USI may be the APRA-regulated fund’s ABN with 3 additional digits, or the fund’s current super product identification number (SPIN).

SMSFs don’t have a USI – the Australian business number (ABN) acts as the fund identifier.

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Due dates for super payments

You need to pay and report super electronically to ensure it meets SuperStream requirements.

Super guarantee (SG) payments must be made to and received by complying super funds or retirement savings accounts (RSAs) by the quarterly due dates to avoid the super guarantee charge (SGC). These are 28 days after the end of each quarter and are also known as SG due dates (see the following table).

You make super contributions for eligible employees calculated from the day they start employment with you. Contributions are only considered as ‘paid’ on the date they are received by the super fund. This means you may need to allow extra time for the payments to be received, which is especially relevant if you use commercial clearing houses.

Quarterly due dates for super payments

Quarter	Period	Payment due date
1	1 July – 30 September	28 October
2	1 October – 31 December	28 January
3	1 January – 31 March	28 April
4	1 April – 30 June	28 July

When a due date falls on a weekend or public holiday, you can make the payment on the next working day.

You can make payments more regularly than quarterly if you want to (for example, fortnightly or monthly). This is as long as your total SG obligation for the quarter is received by the super fund by the due date.

Member personal super contributions

If you arrange with your employee to make after-tax super contributions on their behalf, the payments are referred to as personal super contributions. Make sure you pay these contributions promptly, in accordance with the employee’s terms of employment and any legal requirement (for example, industrial award conditions).

Members’ after-tax personal super contributions don’t count towards your SG obligations.

Other contractual requirements

Meeting your SG obligations does not ensure you’re complying with other contractual or award requirements.

Some super funds, awards and contracts require super to be paid more regularly (for example, monthly). When you register with a super fund with this requirement, you are agreeing to make contributions to that super fund on that basis, whether monthly or otherwise.

SuperStream payment options

SuperStream is the data standard you must use to report and pay employee SG contributions to super funds.

Under SuperStream, you need to pay super contributions for your employees electronically (electronic funds transfer or BPAY®). You also send the associated data electronically.

The data is in a standard format so it can be transmitted consistently across the superannuation system – between employers, funds, service providers and the ATO. It is linked to the payment by a unique payment reference number (PRN).

This means you can make all your contributions in a single transaction, even if they are going to multiple super funds.

To meet the SuperStream requirements, you need to pay super and send employee information electronically. You can use the following methods. You can also ask your accountant or bookkeeper to help you with one of these options.

If the only contributions you make are personal contributions for yourself or contributions to a related self-managed super fund (SMSF), you don’t need to use SuperStream because these are excepted contributions.

Payroll system

If you use a payroll system, check with your software provider that it is SuperStream-compliant. You may need to update your software.

Some payroll systems cover data and payments and some are data only. This means you may need to make payments to each fund separately. Either way, the payment must be electronic (either electronic funds transfer or BPAY®).

Single Touch Payroll

The introduction of Single Touch Payroll (STP) means that the ATO receives payroll information (tax and super) on a payroll-event basis (weekly, fortnightly, monthly, other) through STP-enabled software.

Once an employer is STP-enabled, there are a range of employer benefits. For example:

• some employer-related ATO forms (such as the TFN declaration and Super standard choice form) are available via ATO online services in myGov
• employee payroll information (tax and super paid on their behalf) is also available to employees via ATO online services in myGov. See News, events and resources.

Reporting using STP is compulsory.

Your super fund’s online system

Large super funds have online payment services you can use. Check with your super fund for details.

Super clearing house

A clearing house pays super to your employees’ super funds for you. You send a single electronic payment to the clearing house together with the contribution data for all your employees. The clearing house does the rest.

If you have 19 or fewer employees, or a turnover of less than $10 million a year, you can use the free Small Business Superannuation Clearing House.

You can also choose from several commercial options or your super fund may have a clearing house you can use. Talk to your super fund to see what they offer.

Remember, even if you outsource some parts of making super contributions, you’re still responsible for ensuring your employees’ super contributions are paid correctly.

If you use a commercial clearing house, the employee’s super contribution is counted as being paid on the date the super fund receives it, not the date the clearing house receives it from you. Check with your clearing house to make sure you allow enough time for your payments to be processed before the quarterly due dates.

Small Business Superannuation Clearing House

The Small Business Superannuation Clearing House (SBSCH or ‘the clearing house’) is a free service you can use if you are a business with either:

• 19 or fewer employees
• an annual aggregated turnover of less than $10 million.

You can make your SG contributions as a single electronic payment to the clearing house. It will then distribute the payments to each employee’s super fund. It is SuperStream compliant.

The clearing house is accessed via our Online services for business, Online services for agents or ATO online services in myGov.

The contribution is counted as being paid to the fund when it is accepted by the SBSCH.

The SBSCH service will be closed from 1 July 2026

As part of the Payday Super reform, from 1 July 2026 the ATO’s Small Business Superannuation Clearing House (SBSCH) will be closed.

From 1 October 2025, only existing users of the SBSCH will have access until 30 June 2026. Employers will not be able to register as new users of the SBSCH after 1 October 2025.

Messaging portal

A messaging portal can convert contribution data for your employees to a SuperStream compliant format. It will send this to the relevant funds for you. You still need to make one electronic payment. Talk to your messaging portal provider and financial institution.

Summary of Module 5

Remember, when paying super contributions:

• Pay at least quarterly by the relevant due dates of
  • 28 October
  • 28 January
  • 28 April
  • 28 July.
• You need to pay and report electronically to be SuperStream compliant
• There are a number of SuperStream methods of payment. Pick the one that best suits your business
• If you employ 19 or fewer employees or have an aggregated annual turnover of less than $10 million, you can use the free clearing house.

Return to Module 4: Calculating super guarantee.

Continue to Module 6: Rectifying late payments.