4th Quarter 2026

21 APRIL 2026

• March 2026 monthly business activity statement - due date for lodgement and payment.

The Australian Taxation Office (ATO) is reminding taxpayers of what they should do before Payday Super comes into effect on 1 July 2026. The move from quarterly superannuation guarantee payments to paying super at the same time as salary and wages may have a significant impact on business cash flow.

Running a successful business is hard work—and sometimes, despite best intentions, tax obligations slip. If the business is being operated through a company structure, then the Australian Taxation Office (ATO) can potentially issue a Director Penalty Notice (DPN), holding company directors personally liable for unpaid taxes.

For many Australians, a holiday home does double duty. It’s a place to escape with family and friends, and during the rest of the year it’s listed on Airbnb or Stayz to help cover the costs. Until recently, many owners assumed they could claim most of the usual deductions for the property without much trouble, as long as appropriate apportionments were made.