SN Partners Accountants & Business Advisors

02/02/2026

📅 Key Employer Dates to Remember in 2026

Staying on top of your obligations helps avoid penalties and keeps things running smoothly. Save this post 👇

🔹 28 February 2026
• Lodge & pay your Super Guarantee Charge (SGC) if you missed the 28 January due date (Oct–Dec 2025 quarter)
• Start preparing for Payday Super, commencing 1 July 2026

🔹 31 March 2026
• End of the FBT year
• Provided fringe benefits between 1 April 2025 – 31 March 2026? Make sure you’re FBT-ready

🔹 28 April 2026
• Super contributions due for Jan–Mar 2026 quarter
• Allow extra time if using a clearing house
• Ensure payments are on time, in full, and to the correct fund

🔹 21 May 2026
• Lodge & pay your FBT return if lodging by paper
• Electronic lodgements via a tax agent are due 25 June 2026

🔹 28 May 2026
• Lodge & pay SGC if you missed the 28 April super due date

🔹 1 July 2026
⚠️ Big changes!
• Small Business Super Clearing House closes
• Payday Super begins – super must be paid more frequently

🔹 14 July 2026
• Finalise STP data for the 2025–26 year
• Ensure reportable fringe benefits are included
• STP must be reported on or before each payday to avoid penalties

🔹 28 July 2026
• Super contributions due for Apr–Jun 2026 quarter

08/12/2025

14/11/2025

💰✨ Payday Super is on the way! ✨💰

The Government’s introducing Payday Super, starting 1 July 2026 (it’s not law just yet) — and it’s going to change when small businesses pay their employees’ super.

Here’s the short version 👇

👉 You’ll need to pay super at the same time as wages — not quarterly anymore.
👉 The Small Business Superannuation Clearing House (SBSCH) will close to new users from 1 Oct 2025, and to everyone from 1 July 2026.
👉 Super payments will need to reach funds within 7 business days of payday.
👉 You’ll also see better error messages and faster processing to help avoid rejected contributions.

💡 Our tip: Don’t wait until 2026 — start planning now so you’re ready to roll when Payday Super kicks in.

The ATO has said they’ll take a fair approach in the first year, focusing on helping employers who are genuinely trying to get it right. 🙌

You can read more about it on the ATO website.

The government announced changes to superannuation guarantee from 1 July 2026.

27/10/2025

For more information, visit
https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/income-and-deductions-for-business/deductions

For tailored advice, call our office to speak to your accountant.

23/10/2025

💊🩹 GST update: Medical aids & appliances

The ATO has refreshed their guidance to make it clearer how GST applies to certain health-related products, including:

✅ Burn products made of hydro gel and hydro colloids
✅ Waterproof bedding like mattress, pillow, and quilt protectors

These products are only GST-free if they:

Are listed in Schedule 3 of the GST Act or GST regulations

Are specifically designed for people with an illness or disability

Are not widely used by people without an illness or disability

💡 Example:

A mattress protector used by most people for spills or stains? ✅ GST applies.

A burn gel sold for mild burns or sunburn? ✅ GST applies too.

Make sure your business is applying GST correctly for these types of products.

⚖️ No need to stress — The ATO won’t be reviewing how GST has been applied to these products for tax periods ending on or before 31 December 2025. That gives you time to update your systems and contracts.

You can also check out the updated guidance on emerging GST issues for health products for more early insights.

https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/in-detail/your-industry/gst-and-health/medical-aids-and-appliances

https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/in-detail/your-industry/gst-and-health/emerging-gst-issues-for-health-products

Check the conditions that apply to GST-free treatment of medical aids and appliances.

26/09/2025

🎟️💰 Are you applying GST correctly on vouchers?

Not all vouchers your business sells attract GST at the point of sale – and that’s where some businesses slip up!

Here’s the quick breakdown 👇

🔹 Face value vouchers (redeemable for a wide choice of goods/services):
👉 GST is applied when redeemed, not when sold.

🔹 Non-face value vouchers (redeemable for specific goods/services):
👉 GST is applied when sold, but only if the goods/services are taxable.
👉 No GST applies if they’re used for GST-free or input-taxed sales.

⚠️ Don’t forget:

If a face value voucher expires and you’ve written it back to income, you’ll need to adjust your BAS.

If you’ve made an error, you can fix it on a later BAS or make a voluntary disclosure.

09/09/2025

🔒 Top 3 Scam-Smart Tips for Tax Time
Scammers are ramping up their tricks this tax time, hoping to catch you off guard.

Here are 3 quick tips to stay protected:

Don’t trust unexpected links or QR codes – especially in emails or texts about your tax. They could be phishing attempts.

Type, don’t tap – always enter official ATO web addresses directly into your browser instead of clicking links in messages.

Keep your info safe – never share your TFN, ABN, or login details unless you’re sure it’s necessary and secure.

Think something’s off?
➡️ Report it at the ATO's scam page or
📞 Call 1800 008 540 if you've shared info or made a payment to a scammer.

Stay alert. Stay safe.