PAYDAY SUPER STARTS IN 2026: WHAT SMALL BUSINESS OWNERS MUST PREPARE FOR NOW

Many small business owners believe they are fully compliant with payroll obligations because they pay employee wages on time and lodge their super contributions each quarter. But from 1 July 2026, that familiar system will change completely. The Australian government is introducing a new regime called Payday Super, which will require employers to pay superannuation […]

Personal Services Income (PSI) Through a Company or Trust: Why Passing the PSB Tests Does Not Eliminate Part IVA Risk

Many small business owners, IT contractors, consultants, doctors, and medical practitioners operate through a company or trust that qualifies as a personal services business. A common assumption is that once the Personal Services Business (PSB) tests are satisfied, the structure is effectively “safe” from further scrutiny. In practice, that assumption can be dangerous. Even where […]