3rd Quarter 2026

21 JANUARY 2026

• December 2025 monthly business activity statement - due date for lodgement and payment except for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

If you run a business, you already know the juggling act that comes with managing the payroll process — paying staff on time, managing cash flow, and staying compliant.

The Australian Taxation Office (ATO) is reminding taxpayers that they should prepare for the permanent closure of the Small Business Superannuation Clearing House (SBSCH) on 1 July 2026 by looking for an alternative service now.

The Australian Taxation Office (ATO) is reminding employers to ensure that employee and payroll information reported to the ATO through Single Touch Payroll (STP) is correct. The ATO relies on the information in STP reporting to determine if employers are meeting their super guarantee (SG) obligations, by matching SG liabilities reported with contribution data from super funds.