在澳洲经营生意就像一场高难度的平衡博弈。在管理现金流和追求增长的过程中，税务义务很容易被忽视。然而，如果澳洲税务局（ATO）发出董事罚款通知（Director Penalty Notice, DPN），“公司的麻烦”很快就会演变成“个人的灾难”。

最新数据显示，2024–25财年 DPN 的发放量激增了 136%，发出了超过 84,000 份通知。这不仅仅是一个数字，它释放了一个明确的信号：ATO 正在加大债务追讨力度。作为公司董事，公司债务与您个人银行账户之间的“防火墙”可能比您想象的要薄。

什么是 DPN？

简单来说，DPN 是 ATO 用来让董事个人承担公司未付税款的工具。这主要包括现付现缴预扣税（PAYG withholding）、商品及服务税（GST）以及员工养老金保证费（SGC）。

DPN 主要分为两种类型，了解它们的区别至关重要：

• 非锁定型 DPN (Non-lockdown DPNs)：如果您按时申报了报表但未支付税款，通常会收到此类通知。在这种情况下，您通常有 21天的时间 采取行动——无论是支付债务、任命管理人还是进入清算程序——这都有可能免除个人责任。
• 锁定型 DPN (Lockdown DPNs)：这是“危险区域”。如果您在截止日期后三个月内（养老金可能更早）仍未申报，罚款就会“锁定”。此时，即使将公司清算也无法保住您的个人资产，您必须以个人名义偿还债务。

税务监察员介入审查

随着 DPN 相关的投诉达到历史新高，税务监察员 Ruth Owen 在 2025 年底宣布了一项正式审查。这项审查旨在确保 ATO 的执法是公平的。

审查将重点关注 ATO 如何选择执法案例以及如何与董事沟通。此外，还将重点关注弱势董事群体——例如那些被胁迫担任董事职位或面临财务欺凌的人。虽然这项审查为更人性化的税务制度带来了希望，但它并不会暂停 ATO 目前的追讨行动。

商业现实

对于企业主来说，DPN 不仅仅是一封恐吓信，它是一项重大的商业风险。忽视它可能导致：

• 个人信用评级受损。
• 个人银行账户被冻结。
• 甚至引发个人破产。

税务不再仅仅是“文书工作”，它是核心商业风险，需要与销售策略或产品开发同等的关注。

如何保护自己

您不必等待监察员的报告才采取行动。以下是避免成为 ATO 目标的有效方法：

1. 即使没钱付也要申报：这是金科玉律。按时申报可以防止“非锁定型”DPN 升级为“锁定型”，为您留出操作空间。
2. 更新您的地址：DPN 通常寄往在 ASIC 注册的地址。如果您搬家了但没更新，21天的期限可能在您看到信之前就到期了。
3. 优先缴纳养老金：ATO 对员工福利的追讨非常激进，确保 SGC 报表按时申报并优先支付。
4. 21天内迅速行动：如果收到通知，计时是从寄出当天开始的，而不是收到当天。请务必立即咨询您的会计师或律师。

现状是一个警钟。通过保持前瞻性并透明地进行申报，您可以确保生意在经济波动中生存下来，而无需牺牲个人的财务安全。

需要协助？

与我们这样的专业税务会计师和贷款经纪人合作，您可以放心，我们的团队可以提供针对性建议，确保贷款结构既能保护您的税务最大化扣除，同时避免错误的风险，从而让您更加安心，并更好地规划财务。

皮特马丁会计师事务所 Pitt Martin Group 是一家提供税务，会计，生意咨询, 自管养老金及审计的贷款等综合性服务的经澳洲特许会计师协会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 info@pittmartingroup.com.au。皮特马丁会计师事务所Pitt Martin Group坐落在交通便利的悉尼市市中心，是一家拥有可以说中文合伙人的会计师事务所。我们的荣誉包括2018年CPA新州首席优秀奖， 2020年澳大利亚小生意年度冠军入围奖, 2021年澳洲知名媒体《每日会计师》年度最佳会计师事务所冠军入围奖，2022年最佳会计师事务所新人入围奖和2023香港澳大利亚商业协会最佳积极生意入围奖。

皮特马丁会计师事务所 Pitt Martin Group资质包括超过十五年的从业经验，澳大利亚与新西兰特许会计师协会（CAANZ）会员，澳大利亚注册会计师协会（CPA）执业认证会员，澳大利亚税务注册代理，新州、维州和西澳律师协会信托账户 (Trust Account) 认证审计师，澳大利亚金融贷款经纪人协会（FBAA）执业认证会员，澳大利亚证券及投资委员会注册代理，XERO, QUICKBOOKS, MYOB等会计软件授权单位及认证顾问。

本文内容仅供参考，不构成对任何个人或团体的具体情况而形成建议。任何个人或团体应该在征求专业人士的意见后方可采取行动。由于税法的时效性，我们在发布时已致力于提供及时、准确的信息，但不能保证所称述的内容在今后任然可以适用。转发该文内容请注明出处。

By Yvonne Shao @ Pitt Martin Tax

Running a business in Australia is a high-stakes balancing act. Between managing cash flow and chasing growth, it is easy for tax obligations to slip through the cracks. However, a “company problem” can very quickly become a “personal disaster” if the Australian Taxation Office (ATO) issues a Director Penalty Notice (DPN).

Recent data shows a staggering 136% spike in DPNs for the 2024–25 period, with over 84,000 notices sent out. This isn’t just a rounding error; it’s a clear signal that the ATO is ramping up its debt collection. If you are a company director, the firewall between your business debts and your personal bank account might be thinner than you think.

What exactly is a DPN?

At its core, a DPN is a tool that allows the ATO to hold directors personally liable for certain unpaid company taxes. This primarily includes PAYG withholding, GST, and Superannuation Guarantee Charges (SGC).

There are two main “flavors” of DPNs, and knowing the difference is vital:

• Non-lockdown DPNs: These occur when you have lodged your statements on time but haven’t paid the debt. In this case, you usually have a 21-day window to act—whether that means paying the debt, appointing an administrator, or entering liquidation—to potentially avoid personal liability.
• Lockdown DPNs: These are the “danger zone.” If you fail to lodge your returns within three months of their due date (or even sooner for Super), the penalty “locks down.” At this point, even putting the company into liquidation won’t save your personal assets. You are personally on the hook for the debt.

Why the Tax Ombudsman is Stepping In

With DPN complaints reaching an all-time high, the Tax Ombudsman, Ruth Owen, announced a formal review in late 2025. This investigation aims to ensure the ATO is playing fair.

The review is specifically looking at how the ATO selects cases for enforcement and how they communicate with directors. A significant focus will be placed on vulnerable directors—such as those who may have been coerced into their roles or are facing financial abuse. While this review offers hope for a more empathetic tax system, it doesn’t pause the ATO’s current collection efforts.

The Commercial Reality

For a business owner, a DPN is more than just a scary letter; it is a significant commercial risk. Ignoring one can lead to:

• Damaged personal credit ratings.
• Frozen personal bank accounts.
• Potential bankruptcy.

Tax is no longer just “paperwork”—it is a core business risk that requires the same level of attention as your sales strategy or product development.

How to Protect Yourself Today

You don’t have to wait for an Ombudsman report to safeguard your future. Here are the most effective ways to stay out of the ATO’s crosshairs:

1. Lodge, Even if You Can’t Pay: This is the golden rule. Lodging on time prevents a “Non-lockdown” DPN from turning into a “Lockdown” DPN. It keeps your options open.
2. Update Your Address: DPNs are often sent to the address registered with ASIC. If you’ve moved and haven’t updated your records, the 21-day clock could expire before you even see the letter.
3. Prioritize Superannuation: The ATO is particularly aggressive regarding employee entitlements. Ensure SGC statements are lodged and paid as a priority.
4. Act Within 21 Days: If a notice arrives, the clock starts the day it is posted, not the day you receive it. You must consult your accountant or lawyer immediately.

The current environment is a wake-up call. By being proactive and transparent with your lodgments, you can ensure your business survives the current economic dip without sacrificing your personal financial security.

Need Help?

By working with us as your professional tax accountant and mortgage broker, you can be confident that your loans are structured to protect your tax position, maximise deductions, and avoid costly mistakes, giving you greater peace of mind and more control over your financial future.

Pitt Martin Group is a firm of Chartered Accountants, providing services including taxation, accounting, business consulting, self-managed superannuation funds, auditing and mortgage & finance. We spend hundreds of hours each year on training and researching new tax laws to ensure our clients can maximize legitimate tax benefit. Our contact information are phone +61292213345 or email info@pittmartingroup.com.au. Pitt Martin Group is located in the convenient transportation hub of Sydney’s central business district. Our honours include the 2018 CPA NSW President’s Award for Excellence, the 2020 Australian Small Business Champion Award Finalist, the 2021 Australia’s well-known media ‘Accountants Daily’ the Accounting Firm of the Year Award Finalist and the 2022 Start-up Firm of the Year Award Finalist, and the 2023 Hong Kong-Australia Business Association Business Award Finalist.

Pitt Martin Group qualifications include over fifteen years of professional experience in accounting industry, membership certification of the Chartered Accountants Australia and New Zealand (CA ANZ), membership certification of the Australian Society of Certified Practising Accountants (CPA), Registered Australia Tax Agents, certified External Examiner of the Law Societies of New South Wales, Victoria, and Western Australia Law Trust Accounts, membership certification of the Finance Brokers Association of Australia Limited (FBAA), Registered Agents of the Australian Securities and Investments Commission (ASIC), certified Advisor of accounting software such as XERO, QUICKBOOKS, MYOB, etc.

This content is for reference only and does not constitute advice on any individual or group’s specific situation. Any individual or group should take action only after consulting with professionals. Due to the timeliness of tax laws, we have endeavoured to provide timely and accurate information at the time of publication, but cannot guarantee that the content stated will remain applicable in the future. Please indicate the source when forwarding this content.

By Yvonne Shao @ Pitt Martin Tax

电动汽车（EV）已经正式从“小众”选择变成了澳洲道路上的主流。到 2025 年底，电动汽车已占澳大利亚新车销量的 8% 以上——这一巨大的飞跃很大程度上归功于联邦政府在 2022 年推出的电动车折扣（Electric Car Discount）政策。对于许多精明的企业主和员工来说，这项政策不仅保护了环境，更实实在在地省下了真金白银。

然而，情况正在发生变化。政府已正式启动对这些激励措施的法定审查。虽然还没到恐慌的时候，但现在确实是评估选择的关键时刻。以下是目前的进展、规则为何受到审查，以及你在未来 12 个月内该如何应对。

核心福利：为什么大家都在换电车？

目前，这项“折扣”并不是简单的购车现金返还。相反，它通过一系列强有力的税务优惠来大幅降低持有成本：

• FBT 豁免大奖： 如果企业为员工提供符合条件的电动车用于私人用途，则可以免征员工福利税（FBT）。鉴于 FBT 的实际税率高达 47%，这项豁免每年可以为车辆省下数千澳元的税后支出。这是目前薪酬组合（Salary Packaging）中最显著的省钱渠道。
• “绿色”豪华车税（LCT）上限： 在 2025–26 财年，节能车型的 LCT 门槛为 $91,387，远高于普通汽车的 $76,950 限制。这让你在购买高端电动车时，无需为超出部分的金额支付 33% 的重税。
• 进口关税减免： 许多符合条件的电动车还免征 5% 的海关关税，使前期购置价格与传统内燃机车型相比更具竞争力。

为什么政府要审查这些规则？

简而言之：这项政策太成功了。电动汽车的普及速度远超预期，这意味着政府预算的支出也大幅增加。

此次审查正在探讨市场是否已经足够强大，可以在没有补贴的情况下生存，以及是否应该将优惠资格限制在更便宜的车型上。虽然公众咨询正在进行中，但最终报告要到 2027 年年中才会发布。任何变动都可能是“前瞻性”的，这意味着它们将适用于未来的购车行为，而不是已经上路的车辆。

策略建议：你的实操方案

虽然“审查”听起来像是一个警告，但现行规则依然具有法律效力。如果你正打算更新车队或个人座驾，可以参考以下建议：

• 锁定“祖父条款”： 历史经验表明，当税务规则改变时，现有合同通常会受到保护。现在进入购置安排，即使以后法律发生变化，你也很可能在整个持有期内锁定目前的福利（但无法完全保证）。
• 插电混动（PHEV）截止日期已过： 请记住，自 2025 年 4 月 1 日起，插电式混动汽车已不再具备申请新 FBT 豁免的资格。现在要获得巨额税收优惠，必须选择纯电动或氢能源。
• 留意价格限制： 要获得 FBT 豁免，车辆在首次购买时必须低于 LCT 门槛。务必小心那些昂贵的选装配件——如果它们让你超过了 $91,387 的关口，你的免税资格可能会瞬间消失。
• 充电设施： 不要假设家用充电桩也包含在优惠内。充电基础设施的税务处理与车辆是分开的，签约前请务必确认其是否符合条件。

总结： 电动车折扣仍是澳大利亚最有效的省税工具之一。虽然 2027 年的审查带来了一些长期不确定性，但当下的省钱效果是真实存在的。如果这些数字对你的业务来说是划算的，那就没有什么理由再等待了。

皮特马丁会计师事务所 Pitt Martin Group 是一家提供税务，会计，生意咨询, 自管养老金及审计的贷款等综合性服务的经澳洲特许会计师协会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 info@pittmartingroup.com.au。皮特马丁会计师事务所Pitt Martin Group坐落在交通便利的悉尼市市中心，是一家拥有可以说中文合伙人的会计师事务所。我们的荣誉包括2018年CPA新州首席优秀奖， 2020年澳大利亚小生意年度冠军入围奖, 2021年澳洲知名媒体《每日会计师》年度最佳会计师事务所冠军入围奖，2022年最佳会计师事务所新人入围奖和2023香港澳大利亚商业协会最佳积极生意入围奖。

皮特马丁会计师事务所 Pitt Martin Group资质包括超过十五年的从业经验，澳大利亚与新西兰特许会计师协会（CAANZ）会员，澳大利亚注册会计师协会（CPA）执业认证会员，澳大利亚税务注册代理，新州、维州和西澳律师协会信托账户 (Trust Account) 认证审计师，澳大利亚金融贷款经纪人协会（FBAA）执业认证会员，澳大利亚证券及投资委员会注册代理，XERO, QUICKBOOKS, MYOB等会计软件授权单位及认证顾问。

本文内容仅供参考，不构成对任何个人或团体的具体情况而形成建议。任何个人或团体应该在征求专业人士的意见后方可采取行动。由于税法的时效性，我们在发布时已致力于提供及时、准确的信息，但不能保证所称述的内容在今后任然可以适用。转发该文内容请注明出处。

By Yvonne Shao @ Pitt Martin Tax

Electric vehicles (EVs) have officially shifted from a “niche” choice to a mainstream reality. By late 2025, EVs have captured over 8% of all new car sales in Australia—a massive jump fuelled largely by the Federal Government’s Electric Car Discount introduced in 2022. For many savvy business owners and employees, this policy hasn’t just been a win for the environment; it’s been a massive win for the bottom line.

However, the landscape is shifting. The government has officially launched a statutory review of these incentives. While there’s no need to panic, it is a critical moment to assess your options. Here is a breakdown of what’s happening, why the rules are under the microscope, and how you should navigate the next 12 months.

The Perks: Why Everyone is Going Electric

Currently, the “discount” isn’t a simple cash rebate. Instead, it operates through a series of powerful tax concessions that drastically lower the total cost of ownership:

• The FBT Jackpot: If a business provides an eligible EV to an employee for private use, it is exempt from Fringe Benefits Tax (FBT). Given that FBT is effectively charged at up to 47%, this exemption can slash the annual after-tax cost of a vehicle by thousands of dollars. It’s easily the most significant saving available in salary packaging today.
• The LCT “Green” Ceiling: For the 2025–26 financial year, the Luxury Car Tax (LCT) threshold for fuel-efficient vehicles is $91,387, significantly higher than the $76,950 limit for standard cars. This allows you to purchase a premium EV without triggering a 33% tax on the price difference.
• Import Duty Savings: Many eligible EVs are also exempt from the 5% customs duty, keeping the upfront acquisition price competitive with traditional engines.

Why Is the Government Reviewing the Rules?

In short: the policy was too successful. The uptake of EVs has far exceeded initial forecasts, meaning the cost to the federal budget has grown significantly.

The review is currently digging into whether the market is now strong enough to survive without subsidies, and if eligibility should be restricted to cheaper models. While public consultation is underway, the final report isn’t due until mid-2027. Any changes are likely to be “prospective,” meaning they would apply to future purchases, not the cars already on the road.

Strategy: Your Practical Move

While “review” can sound like a warning, the current rules are still legislated and very much in effect. If you are looking to update your fleet or personal vehicle, here is how to play it:

• Lock in “Grandfathering”: Historically, when tax rules change, existing contracts are “grandfathered.” By entering an arrangement now, you likely lock in the current benefits for the life of the lease, even if the laws change later (although we can’t guarantee this).
• The PHEV Deadline has Passed: Remember that as of 1 April, 2025, plug-in hybrids (PHEVs) are no longer eligible for new FBT-exempt arrangements. To get the big tax wins now, you need to go fully battery-electric or hydrogen.
• Mind the Price Limit: To qualify for the FBT exemption, the car must be below the LCT threshold at the time of purchase. Be careful with expensive optional extras—if they push you over that $91,387 mark, your FBT-free status could vanish instantly.
• Infrastructure Matters: Don’t assume your home charger is part of the deal. The tax treatment of charging infrastructure is distinct from the vehicle, so always check if it qualifies before you sign the paperwork.

The Bottom Line: The Electric Car Discount remains one of the most effective tax-saving tools in Australia. While the 2027 review introduces some long-term uncertainty, the savings today are real. If the numbers stack up for your business, there is little reason to wait.

Pitt Martin Group is a firm of Chartered Accountants, providing services including taxation, accounting, business consulting, self-managed superannuation funds, auditing and mortgage & finance. We spend hundreds of hours each year on training and researching new tax laws to ensure our clients can maximize legitimate tax benefit. Our contact information are phone +61292213345 or email info@pittmartingroup.com.au. Pitt Martin Group is located in the convenient transportation hub of Sydney’s central business district. Our honours include the 2018 CPA NSW President’s Award for Excellence, the 2020 Australian Small Business Champion Award Finalist, the 2021 Australia’s well-known media ‘Accountants Daily’ the Accounting Firm of the Year Award Finalist and the 2022 Start-up Firm of the Year Award Finalist, and the 2023 Hong Kong-Australia Business Association Business Award Finalist.

Pitt Martin Group qualifications include over fifteen years of professional experience in accounting industry, membership certification of the Chartered Accountants Australia and New Zealand (CA ANZ), membership certification of the Australian Society of Certified Practising Accountants (CPA), Registered Australia Tax Agents, certified External Examiner of the Law Societies of New South Wales, Victoria, and Western Australia Law Trust Accounts, membership certification of the Finance Brokers Association of Australia Limited (FBAA), Registered Agents of the Australian Securities and Investments Commission (ASIC), certified Advisor of accounting software such as XERO, QUICKBOOKS, MYOB, etc.

This content is for reference only and does not constitute advice on any individual or group’s specific situation. Any individual or group should take action only after consulting with professionals. Due to the timeliness of tax laws, we have endeavoured to provide timely and accurate information at the time of publication, but cannot guarantee that the content stated will remain applicable in the future. Please indicate the source when forwarding this content.

By Yvonne Shao @ Pitt Martin Tax

经营企业本就需要协调多方面事务——按时支付员工工资、管理现金流、保持合规。从 2026 年 7 月 1 日 起，又有一项重大变化将加入这份清单：养老金缴纳时间将发生调整。

这项改革被称为 Payday Super（按工资日缴纳养老金），已于 2025 年 11 月 4 日 成为法律。其目标是弥补澳大利亚 62.5 亿澳元的未缴养老金缺口，确保员工，尤其是兼职和临时工，能按工资周期稳定获得退休储蓄。

主要变化

从 2026 年 7 月 1 日起，雇主需在每次发薪时同步缴纳养老金保证金（Superannuation Guarantee, SG），而非延迟数周或数月。你有发薪后七个工作日的时间确保资金到账员工的养老金账户。

若未按时缴纳，将触发养老金保证金收费（Superannuation Guarantee Charge, SGC），包括未缴金额、利息和管理费用。一旦 SGC 被评估，若未全额缴清，还可能产生额外利息或罚款。

新的制度还有一个关键变化：SGC 金额将可以税前扣除，但迟缴 SGC 的罚款不可扣除。

此外，从 2026 年 7 月 1 日起，ATO 将停用小型企业养老金清算平台（SBSCH），所有企业需寻找其他方式处理养老金缴纳。

这一改变不仅是合规要求，政府估算更早缴纳养老金可能会让普通员工的退休储蓄增加约 7,700 澳元。

对企业的好处

虽然看起来增加了管理步骤，但 Payday Super 也能让企业流程更顺畅，同时提升雇主形象。

• 减少行政压力
将养老金与发薪同步，无需应对季度缴纳的集中压力。

• 降低合规风险
更频繁的数据核对让问题更早被发现，减少累计罚款风险。

• 提升员工信任感
员工能实时看到养老金到账情况，从而增强对企业的信任，有助于员工参与度和满意度。

• 更易管理现金流
频繁支付小额养老金通常比季度大额缴纳更易掌控。

实施首年，ATO 将采取风险导向的方式，重点是教育和帮助企业平稳过渡。按时缴纳的企业通常被视为低风险，合规检查也会相应减少。

如何准备——可行的步骤

距离 Payday Super 强制实施还有时间，但提前准备将让过渡更顺利。

1. 检查工资系统

大多数主流会计软件平台（如 Xero、MYOB、QuickBooks）已支持或在适配按工资日缴纳养老金。确认系统是否需更新或调整设置。

2. 规划发薪周期

明确员工发薪频率，计算每次发薪后七天内的缴纳时间窗口。

3. 告知团队

确保负责工资的员工了解新规则。ATO 提供免费的在线资源和培训，可辅助企业准备。

4. 调整现金流计划

如果习惯季度缴纳养老金，可尝试提前实行更频繁的缴纳，以了解对现金流的影响。小额、频繁缴纳有助于减轻财务压力。

5. 定期核对缴纳情况

建立月度核对流程，确保养老金正确到账，并留意 ATO 发布的最新指导。

若外包工资处理，建议尽早联系服务商。许多平台已在更新系统以支持 Payday Super，可协助企业平稳过渡。

总结

Payday Super 不仅是合规更新，更是让企业优化发薪流程、提高透明度、支持员工长期财务健康的机会。法律已通过，距离实施仅剩数月，现在正是提前准备的最佳时机。

如果希望获得协助，审查工资系统或规划过渡流程，我们的团队可帮助企业在 Payday Super 生效前做好准备。

皮特马丁会计师事务所 Pitt Martin Group 是一家提供税务，会计，生意咨询, 自管养老金及审计的贷款等综合性服务的经澳洲特许会计师协会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 info@pittmartingroup.com.au。皮特马丁会计师事务所Pitt Martin Group坐落在交通便利的悉尼市市中心，是一家拥有可以说中文合伙人的会计师事务所。我们的荣誉包括2018年CPA新州首席优秀奖， 2020年澳大利亚小生意年度冠军入围奖, 2021年澳洲知名媒体《每日会计师》年度最佳会计师事务所冠军入围奖，2022年最佳会计师事务所新人入围奖和2023香港澳大利亚商业协会最佳积极生意入围奖。

皮特马丁会计师事务所 Pitt Martin Group资质包括超过十五年的从业经验，澳大利亚与新西兰特许会计师协会（CAANZ）会员，澳大利亚注册会计师协会（CPA）执业认证会员，澳大利亚税务注册代理，新州、维州和西澳律师协会信托账户 (Trust Account) 认证审计师，澳大利亚金融贷款经纪人协会（FBAA）执业认证会员，澳大利亚证券及投资委员会注册代理，XERO, QUICKBOOKS, MYOB等会计软件授权单位及认证顾问。

本文内容仅供参考，不构成对任何个人或团体的具体情况而形成建议。任何个人或团体应该在征求专业人士的意见后方可采取行动。由于税法的时效性，我们在发布时已致力于提供及时、准确的信息，但不能保证所称述的内容在今后任然可以适用。转发该文内容请注明出处。

By Yvonne Shao @ Pitt Martin Tax

Running a business already means keeping several moving parts under control — paying employees correctly, managing budgets, and staying on top of compliance. From 1 July 2026, another major shift will join the mix: a new system that changes the timing of superannuation payments.

Known as Payday Super, this reform officially became law on 4 November 2025. It aims to close Australia’s $6.25 billion in unpaid super and ensure workers — particularly casual and part-time employees — receive their retirement savings consistently and on time.

What’s Changing?

Starting from 1 July 2026, employers will need to pay superannuation guarantee (SG) contributions in line with each pay run, instead of weeks or months later. You’ll have seven business days after paying wages to ensure the contributions reach employees’ super funds.

If payments don’t meet the deadline, the Superannuation Guarantee Charge (SGC) will apply. This includes the unpaid super, an interest component, and an administration fee. Once the SGC has been assessed, further interest or penalties may be charged if the liability remains unpaid.

A key difference under the new system is that SGC amounts will generally be tax-deductible, though penalties for paying SGC late won’t be deductible.

Another notable change: the ATO will retire the Small Business Superannuation Clearing House (SBSCH) on 1 July 2026 for all users, meaning businesses will need alternative ways to process super contributions.

Beyond compliance, the Government expects this shift to meaningfully improve retirement balances. Earlier contributions could increase the average worker’s super by approximately $7,700 over their working life.

Why This Can Benefit Businesses

Although it may look like an extra step at first, Payday Super can streamline your internal processes and strengthen employer credibility.

• Less administration
Aligning super with payroll removes the pressure of quarterly payment deadlines.

• Lower compliance risk
More frequent reporting and ATO data-matching means issues can be detected early, reducing the risk of accumulating penalties.

• Improved employee trust
Employees will be able to see contributions arriving regularly, potentially improving engagement and staff satisfaction.

• Better cash flow planning
Paying smaller amounts more often can be easier to manage than large, irregular quarterly payments.

For the first year of implementation, the ATO will use a risk-based approach, prioritising education and support. Businesses that consistently pay on time are likely to be considered low risk and face fewer compliance interactions.

How to Prepare

There’s still time before Payday Super becomes mandatory, but early preparation will help make the transition smoother.

1. Review your payroll software

Most major platforms (such as Xero, MYOB and QuickBooks) already support or are adapting for payday-aligned super. Check whether your system needs updates or configuration changes.

2. Review your pay cycle

Consider how frequently you pay staff and map out the seven-day window after each pay run to ensure contributions are made on time.

3. Update internal processes

Ensure your payroll team — or anyone involved in processing wages — understands the new rules. The ATO offers free learning materials and information sessions to help businesses prepare.

4. Make adjustments to cash flow planning

If you’re used to quarterly super payments, try moving toward more regular payments now to understand how this affects cash flow. Smaller, frequent payments can help reduce financial pressure.

5. Monitor contributions regularly

Set up a routine to verify that payments have been processed correctly and have cleared into employees’ super funds. Stay alert for any further guidance from the ATO as the start date approaches.

If you outsource payroll, it’s worth speaking to your provider early. Many are already building Payday Super functionality into their systems and can help you adjust your processes.

The Bottom Line

Payday Super is more than a compliance update — it presents an opportunity to streamline payroll, improve transparency, and support your employees’ long-term financial wellbeing. With the legislation now in place and just months before the new rules commence, now is the perfect time to prepare.

If you’d like support reviewing your payroll process or planning your transition to Payday Super, our team is here to help you get everything ready before the new rules take effect.

Pitt Martin Group is a firm of Chartered Accountants, providing services including taxation, accounting, business consulting, self-managed superannuation funds, auditing and mortgage & finance. We spend hundreds of hours each year on training and researching new tax laws to ensure our clients can maximize legitimate tax benefit. Our contact information are phone +61292213345 or email info@pittmartingroup.com.au. Pitt Martin Group is located in the convenient transportation hub of Sydney’s central business district. Our honours include the 2018 CPA NSW President’s Award for Excellence, the 2020 Australian Small Business Champion Award Finalist, the 2021 Australia’s well-known media ‘Accountants Daily’ the Accounting Firm of the Year Award Finalist and the 2022 Start-up Firm of the Year Award Finalist, and the 2023 Hong Kong-Australia Business Association Business Award Finalist.

Pitt Martin Group qualifications include over fifteen years of professional experience in accounting industry, membership certification of the Chartered Accountants Australia and New Zealand (CA ANZ), membership certification of the Australian Society of Certified Practising Accountants (CPA), Registered Australia Tax Agents, certified External Examiner of the Law Societies of New South Wales, Victoria, and Western Australia Law Trust Accounts, membership certification of the Finance Brokers Association of Australia Limited (FBAA), Registered Agents of the Australian Securities and Investments Commission (ASIC), certified Advisor of accounting software such as XERO, QUICKBOOKS, MYOB, etc.

This content is for reference only and does not constitute advice on any individual or group’s specific situation. Any individual or group should take action only after consulting with professionals. Due to the timeliness of tax laws, we have endeavoured to provide timely and accurate information at the time of publication, but cannot guarantee that the content stated will remain applicable in the future. Please indicate the source when forwarding this content.

By Yvonne Shao @ Pitt Martin Tax

一项新的法案——《2025年加强金融体系与其他措施修正法案》（Treasury Laws Amendment (Strengthening Financial Systems and Other Measures) Bill 2025）目前正在国会审议中，其中包含多项可能影响小型企业、上市公司与慈善机构的改革。最受关注的，是提议将2万澳元即时资产扣除（Instant Asset Write-Off）再延长一年至2026年6月30日。

2万澳元即时资产扣除：小型企业或再受惠一年

如果法案获得通过，年营业额低于1000万澳元的小型企业，将能继续就单价低于2万澳元（不含GST）的符合条件资产，申报即时全额扣除。该金额是以“单项资产”为准，因此只要每项资产的成本都低于2万澳元，即可多次申报。

要符合条件，资产必须在2026年6月30日前首次投入使用或安装完毕。这个政策仍是最简单、最实用的小企业税务激励之一，可让企业在购置当年一次性扣除全部成本，而不是分多年折旧，有助于改善年度现金流。例如，无论是技术升级或设备更新，都能通过即时扣除为企业释放资金，用于其他运营需求。

尽管措施仍待立法通过，但提前规划依然明智。若企业计划在2025–26年度购置新设备，建议提早安排订货、交付与安装时间，以便在截止日前符合条件。

上市公司：披露义务将进一步加强

法案同时建议修改《2001 公司法》，要求在重大持股制度（substantial holding regime）下，披露更多类型的权益衍生品，包括期权、掉期及空头仓位等。

改革的目的是提升市场透明度，减少大型持股或控制权通过衍生品结构被隐藏的可能性。
对上市公司而言，这意味着合规负担将进一步增加，企业可能需要更新内部监控流程与报告机制。持有大量股份的投资者也应检查现有安排，以确保未来能够符合新的披露要求。

慈善与非营利组织：更高程度的公共透明度

在慈善领域，法案提议赋予ACNC（澳洲慈善与非营利事务委员会）更大的公开披露权。只要符合“公共危害测试”（public harm test），ACNC专员即可公开某些原本受保护的信息，例如调查相关内容。

此举旨在提升公众对慈善领域的信心，表明监管机构在必要时会采取行动。
对管理良好的组织，透明度提升可强化公众信任；但这也意味着治理流程、记录保存与合规性必须持续保持高标准。

金融监管机构：审查周期改为五年一次

最后，法案建议将FRAA（金融监管评估局）对ASIC与APRA的审查周期，从每两年一次放宽至五年一次。虽然属于行政调整，但也反映政府倾向减少重复监管，让机构能更专注于核心职能。

你现在可以开始做什么？

虽然这些措施尚未正式通过，但提前准备能让企业与机构更从容：

• 小型企业：评估下一年度的资本开支计划，确认潜在资产是否能在2026年6月30日前安装完成，以便利用即时扣除。
• 上市公司：检视内部系统是否能支持未来更广泛的衍生品披露要求。
• 慈善机构：检查治理体系、文档保存和合规流程，确保能够满足未来可能提高的透明度要求。

我们会持续关注法案进展。如需讨论这些变化对你的企业、投资或组织治理可能产生的影响，欢迎随时联系。

皮特马丁会计师事务所 Pitt Martin Group 是一家提供税务，会计，生意咨询, 自管养老金及审计的贷款等综合性服务的经澳洲特许会计师协会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 info@pittmartingroup.com.au。皮特马丁会计师事务所Pitt Martin Group坐落在交通便利的悉尼市市中心，是一家拥有可以说中文合伙人的会计师事务所。我们的荣誉包括2018年CPA新州首席优秀奖， 2020年澳大利亚小生意年度冠军入围奖, 2021年澳洲知名媒体《每日会计师》年度最佳会计师事务所冠军入围奖，2022年最佳会计师事务所新人入围奖和2023香港澳大利亚商业协会最佳积极生意入围奖。

皮特马丁会计师事务所 Pitt Martin Group资质包括超过十五年的从业经验，澳大利亚与新西兰特许会计师协会（CAANZ）会员，澳大利亚注册会计师协会（CPA）执业认证会员，澳大利亚税务注册代理，新州、维州和西澳律师协会信托账户 (Trust Account) 认证审计师，澳大利亚金融贷款经纪人协会（FBAA）执业认证会员，澳大利亚证券及投资委员会注册代理，XERO, QUICKBOOKS, MYOB等会计软件授权单位及认证顾问。

本文内容仅供参考，不构成对任何个人或团体的具体情况而形成建议。任何个人或团体应该在征求专业人士的意见后方可采取行动。由于税法的时效性，我们在发布时已致力于提供及时、准确的信息，但不能保证所称述的内容在今后任然可以适用。转发该文内容请注明出处。

By Yvonne Shao @ Pitt Martin Tax

A new Bill currently before Parliament — the Treasury Laws Amendment (Strengthening Financial Systems and Other Measures) Bill 2025 — outlines several changes that may affect small businesses, listed companies, and the not-for-profit sector. The most widely anticipated proposal is the extension of the $20,000 instant asset write-off for an additional year, through to 30 June 2026.

Instant Asset Write-Off: Extended Support for Small Businesses

If passed, the measure would allow small businesses with an aggregated annual turnover below $10 million to continue claiming an immediate deduction for eligible assets costing less than $20,000 (excluding GST). The threshold applies on a per-asset basis, meaning businesses can claim multiple deductions as long as each item falls under the limit.

To qualify, the asset must be first used or installed ready for use by 30 June 2026. This write-off remains one of the most practical tax incentives available, as it allows the full deduction in the year of purchase rather than spreading depreciation over several years. For many businesses, this helps manage cash flow and supports investment in tools, equipment, or technology upgrades. A tradesperson replacing tools or a café acquiring kitchen equipment, for example, can claim the deduction upfront and redeploy cash into other parts of their operations.

Although the measure is still before Parliament, now is a good time to plan ahead. Businesses considering upgrades or new acquisitions should ensure that lead times, delivery schedules, and installation timing align with the proposed deadline should the Bill be enacted.

Stronger Disclosure Obligations for Listed Companies

The Bill also introduces reforms to the Corporations Act 2001 by requiring the disclosure of equity derivative interests — including options, swaps, and short positions — under the substantial holding regime. The intention is to enhance market transparency and reduce the likelihood of control interests being obscured through complex derivative arrangements.

For listed entities, these reforms will likely increase compliance requirements and may necessitate updates to internal monitoring and reporting systems. Investors with substantial positions should also review their existing arrangements to ensure they remain compliant under the proposed rules.

Greater Transparency in the Charity Sector

For not-for-profits, the Bill proposes granting the ACNC Commissioner the authority to publicly disclose certain “protected information” where a public harm test is met. This shift aims to strengthen public confidence by demonstrating that regulatory action is being taken where misconduct is identified.

For compliant and well-run charities, increased transparency can reinforce community trust. However, it also highlights the importance of robust governance, accurate record-keeping, and a clear understanding of regulatory obligations.

Changes to Oversight of Financial Regulators

The Bill would also reduce the frequency of reviews of ASIC and APRA conducted by the Financial Regulator Assessment Authority, shifting from a two-year to a five-year cycle. While largely administrative, this change reflects a move toward streamlined oversight, giving regulators more room to focus on core responsibilities rather than frequent review processes.

Planning Ahead

Although these measures are not yet law, it may be helpful to prepare early:

• Small businesses should evaluate upcoming capital expenditure and consider whether planned purchases would benefit from the instant asset write-off if the extension is enacted.
• Listed companies may want to assess whether their reporting systems can accommodate expanded disclosure requirements.
• Charities and not-for-profits should review their governance procedures to ensure they are equipped for an environment with greater transparency and potential public disclosures.

We will continue to monitor the progress of the Bill. If you would like tailored guidance on how these changes may affect your organisation or investment plans, feel free to reach out.

Pitt Martin Group is a firm of Chartered Accountants, providing services including taxation, accounting, business consulting, self-managed superannuation funds, auditing and mortgage & finance. We spend hundreds of hours each year on training and researching new tax laws to ensure our clients can maximize legitimate tax benefit. Our contact information are phone +61292213345 or email info@pittmartingroup.com.au. Pitt Martin Group is located in the convenient transportation hub of Sydney’s central business district. Our honours include the 2018 CPA NSW President’s Award for Excellence, the 2020 Australian Small Business Champion Award Finalist, the 2021 Australia’s well-known media ‘Accountants Daily’ the Accounting Firm of the Year Award Finalist and the 2022 Start-up Firm of the Year Award Finalist, and the 2023 Hong Kong-Australia Business Association Business Award Finalist.

Pitt Martin Group qualifications include over fifteen years of professional experience in accounting industry, membership certification of the Chartered Accountants Australia and New Zealand (CA ANZ), membership certification of the Australian Society of Certified Practising Accountants (CPA), Registered Australia Tax Agents, certified External Examiner of the Law Societies of New South Wales, Victoria, and Western Australia Law Trust Accounts, membership certification of the Finance Brokers Association of Australia Limited (FBAA), Registered Agents of the Australian Securities and Investments Commission (ASIC), certified Advisor of accounting software such as XERO, QUICKBOOKS, MYOB, etc.

This content is for reference only and does not constitute advice on any individual or group’s specific situation. Any individual or group should take action only after consulting with professionals. Due to the timeliness of tax laws, we have endeavoured to provide timely and accurate information at the time of publication, but cannot guarantee that the content stated will remain applicable in the future. Please indicate the source when forwarding this content.

By Yvonne Shao @ Pitt Martin Tax

澳洲联邦政府近日完成了对超市单价标示制度的审查——这个看似以消费者为中心的话题，其实可能会对整个食品与日用品供应链的企业带来重要影响。

政府在做什么

单价标示制度让消费者能以统一的标准单位（如每100克或每升价格）比较不同商品的价格。自2009年以来，大型超市被要求展示这些信息，帮助顾客辨识更高性价比的商品。

过去该制度执行成本低、违规处罚轻，但情况可能即将改变。财政部在2025年9月1日至19日展开短期咨询，计划强化《零售杂货业（单价标示）行为准则》。

为何重新审查

此次行动源于澳洲竞争与消费者委员会（ACCC）对超市行业的调查。调查发现，尽管单价标示有助于消费者比价，但仍存在漏洞，其中最受关注的就是缩水式通胀（shrinkflation）——产品包装悄悄变小，但价格不降反升。

在生活成本持续攀升的背景下，政府希望通过更清晰、公平的定价机制，重建消费者信任。

可能的改革方向

财政部在咨询文件中提出多项改进建议：

• 缩水提醒：当产品份量减少但价格未降时，超市需明确提示。
• 更清晰标示：在实体店与网店中以更显眼的方式展示单价。
• 扩大适用范围：涵盖中小零售商及线上销售平台。
• 统一计量标准：避免出现“每卷”与“每张”这类不一致的比较单位。
• 民事处罚机制：对违规企业施以罚款。

企业面临的影响

对供应商而言，包装与标签设计可能将被更严格审查，尤其在调整包装尺寸或数量时。

对零售商来说，或需投入资金更新货架标签、后台软件及电商系统。这些改动虽增加成本，却也能借此提升透明度，强化消费者信任。

从长期来看，更一致的价格标示或将影响产品定价与市场策略。能提前准备的企业将在新规落地后更具主动权。

接下来会怎样

随着咨询期结束，财政部将评估各方意见，政府预计将在今年稍后公布回应。

对于食品、日用品及家居用品领域的企业而言，务必密切关注后续进展。即将出台的改革可能影响产品包装、定价策略与合规流程。

在皮特马丁会计师事务所，我们可协助企业评估潜在合规成本、分析财务影响，并提前做好监管变动准备。如果贵公司向超市供货或销售产品，现在正是审视定价机制、提前布局的最佳时机。

皮特马丁会计师事务所 Pitt Martin Group 是一家提供税务，会计，生意咨询, 自管养老金及审计的贷款等综合性服务的经澳洲特许会计师协会认证的注册会计师事务所。我们每年会花上几百个小时去研究新的税法，以保证我们的客户可以最大化合理避税。我们的中文联系方式是 Robert Liu +61292213345 或邮件 info@pittmartingroup.com.au。皮特马丁会计师事务所Pitt Martin Group坐落在交通便利的悉尼市市中心，是一家拥有可以说中文合伙人的会计师事务所。我们的荣誉包括2018年CPA新州首席优秀奖， 2020年澳大利亚小生意年度冠军入围奖, 2021年澳洲知名媒体《每日会计师》年度最佳会计师事务所冠军入围奖，2022年最佳会计师事务所新人入围奖和2023香港澳大利亚商业协会最佳积极生意入围奖。

皮特马丁会计师事务所 Pitt Martin Group 资质包括超过十五年的从业经验，澳大利亚与新西兰特许会计师协会（CAANZ）会员，澳大利亚注册会计师协会（CPA）执业认证会员，澳大利亚税务注册代理，新州、维州和西澳律师协会信托账户 (Trust Account) 认证审计师，澳大利亚金融贷款经纪人协会（FBAA）执业认证会员，澳大利亚证券及投资委员会注册代理，XERO, QUICKBOOKS, MYOB等会计软件授权单位及认证顾问。

本文内容仅供参考，不构成对任何个人或团体的具体情况而形成建议。任何个人或团体应该在征求专业人士的意见后方可采取行动。由于税法的时效性，我们在发布时已致力于提供及时、准确的信息，但不能保证所称述的内容在今后任然可以适用。转发该文内容请注明出处。

By Yvonne Shao @ Pitt Martin Tax

The Federal Government has completed its review of supermarket unit pricing — a topic that might seem purely consumer-focused but could carry real implications for businesses in the grocery supply chain.

What’s Happening

Unit pricing lets shoppers compare the cost of products using a standard measure — such as dollars per 100 grams or per litre. Since 2009, large supermarkets have been required to display these figures to help customers identify better value.

This system has operated with relatively low compliance costs and limited penalties. But that could soon change. Treasury recently consulted on strengthening the Retail Grocery Industry (Unit Pricing) Code of Conduct, with submissions open only from 1–19 September 2025 — a short window for feedback.

Why the Review

The move follows the ACCC’s supermarket inquiry, which found that while unit pricing is useful, there are still gaps. One major concern is shrinkflation — when pack sizes shrink but prices stay the same or rise.

With cost-of-living pressures still high, the Government wants pricing to be clearer and fairer, helping rebuild trust between retailers and consumers.

Possible Changes

The consultation paper proposed several reforms:

• Shrinkflation alerts – supermarkets may need to flag when a product’s size decreases without a price drop.
• Clearer displays – larger, more visible unit prices in-store and online.
• Wider coverage – applying rules to smaller retailers and online platforms.
• Standardised measures – ensuring consistent “per 100g” or “per litre” comparisons.
• Civil penalties – introducing fines for non-compliance.

Business Implications

For suppliers, packaging and labelling decisions could face greater scrutiny — especially when changing pack sizes or formats.

For retailers, new systems may be needed for shelf labels, software, or e-commerce updates. These could add costs, but they also offer an opportunity to show transparency and build consumer loyalty.

In the longer term, clearer pricing may affect how products are positioned, marketed, and priced across the sector. Businesses that prepare early can avoid disruption once the new rules are introduced.

What’s Next

Now that submissions have closed, Treasury will review feedback and the Government is expected to announce its response later this year.

Companies involved in food, grocery, or household goods should monitor the outcome closely. The upcoming reforms could shape packaging, pricing, and compliance obligations across the industry.

At Pitt Martin Tax Pty Ltd, we can help you assess potential compliance costs, evaluate financial impacts, and prepare for these regulatory changes. If your business sells or supplies to supermarkets, now is a good time to review your pricing systems and get ready for what’s next.

Pitt Martin Group is a firm of Chartered Accountants, providing services including taxation, accounting, business consulting, self-managed superannuation funds, auditing and mortgage & finance. We spend hundreds of hours each year on training and researching new tax laws to ensure our clients can maximize legitimate tax benefit. Our contact information are phone +61292213345 or email info@pittmartingroup.com.au. Pitt Martin Group is located in the convenient transportation hub of Sydney’s central business district. Our honours include the 2018 CPA NSW President’s Award for Excellence, the 2020 Australian Small Business Champion Award Finalist, the 2021 Australia’s well-known media ‘Accountants Daily’ the Accounting Firm of the Year Award Finalist and the 2022 Start-up Firm of the Year Award Finalist, and the 2023 Hong Kong-Australia Business Association Business Award Finalist.

Pitt Martin Group qualifications include over fifteen years of professional experience in accounting industry, membership certification of the Chartered Accountants Australia and New Zealand (CA ANZ), membership certification of the Australian Society of Certified Practising Accountants (CPA), Registered Australia Tax Agents, certified External Examiner of the Law Societies of New South Wales, Victoria, and Western Australia Law Trust Accounts, membership certification of the Finance Brokers Association of Australia Limited (FBAA), Registered Agents of the Australian Securities and Investments Commission (ASIC), certified Advisor of accounting software such as XERO, QUICKBOOKS, MYOB, etc.

This content is for reference only and does not constitute advice on any individual or group’s specific situation. Any individual or group should take action only after consulting with professionals. Due to the timeliness of tax laws, we have endeavoured to provide timely and accurate information at the time of publication, but cannot guarantee that the content stated will remain applicable in the future. Please indicate the source when forwarding this content.

By Yvonne Shao @ Pitt Martin Tax