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

自2025年7月1日起，养老金保证（Superannuation Guarantee，简称 SG）比例提高至12%。这是数年来逐步立法上调的最后一步。虽然缴费比例的提升备受关注，但对雇主和雇员而言，更为关键的是养老金缴款的执行方式和具体截止日期。

季度缴费截止日

目前，雇主必须在每个季度结束后的28天内为员工缴纳养老金。具体日期如下：

• 10月28日 – 对应7月至9月季度
• 1月28日 – 对应10月至12月季度
• 4月28日 – 对应1月至3月季度
• 7月28日 – 对应4月至6月季度

如果截止日正好是公共假日，则可顺延一天。需要注意的是，缴款必须在这些日期到账员工的养老金账户。唯一的例外是使用ATO 小型企业养老金清算所（SBSCH）的情况。在这种情况下，只要缴款在截止日前到达 SBSCH，即被视为按时缴纳。

雇主须知

税前扣除条件

若要享受税前扣除，缴款必须在截止日前到达养老金账户（或 SBSCH）。若雇主使用商业清算所，则需特别留意时间安排。商业清算所会代收代付养老金，但处理时间可能长达两周。因此，雇主应在季度截止日前预留充足的操作时间。

逾期缴纳与罚款

即便只迟到一天，也会触发养老金保证附加费（SGC），后果包括：

• 丧失税前扣除资格
• 额外罚款
• 利息支出增加

一旦触发 SGC，雇主必须向 ATO 申报并缴纳相关附加费，增加了合规负担。

展望：发薪日养老金

政府已提出 “发薪日养老金” 改革，计划自2026年7月1日起实施。如果立法通过，雇主将必须在发放工资的同时支付养老金，而不再按季度支付。届时，SBSCH 将关闭，依赖该服务的雇主需转向商业清算所。企业宜提前做好准备，以减少风险。

雇员须知

雇员也应主动关注自己的养老金缴纳情况，建议：

• 定期检查 养老金基金对账单
• 将到账金额与工资单进行核对
• 若发现问题，先与雇主沟通

如果问题无法解决，雇员可以将情况上报给 ATO，由其介入处理。

养老金比例提升至 12% 标志着长期改革的完成，但关键在于准时与准确的缴款。雇主需确保内部流程能够按时完成支付，尤其在使用商业清算所时更要留出缓冲。雇员则应积极监督养老金到账情况。随着 ATO 加强监管，以及“发薪日养老金”有可能实施，雇主与雇员都需要保持高度关注。

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

From 1 July 2025, the superannuation guarantee (SG) rate increased to 12%. This is the final step in a series of planned rises that have been legislated for several years. While the new rate has received attention, the more pressing issue for both employers and employees is how contributions are handled and when they must be paid.

Quarterly Deadlines

Employers are currently required to pay SG contributions within 28 days after the end of each quarter. The due dates are:

• 28 October – July to September quarter
• 28 January – October to December quarter
• 28 April – January to March quarter
• 28 July – April to June quarter

If the deadline falls on a public holiday, an extra day is granted. Importantly, contributions must be in the employee’s superannuation fund by these dates. The only exception is where the ATO Small Business Superannuation Clearing House (SBSCH) is used. In that case, a payment is considered made once the SBSCH receives it.

Employer Considerations

Claiming Deductions

To claim a tax deduction, contributions must be in the super fund (or SBSCH) by the due date. Employers who use commercial clearing houses need to plan carefully. These intermediaries process contributions and forward them to super funds, but turnaround times can be lengthy—sometimes up to two weeks. Employers should therefore allow plenty of lead time before the quarterly deadline.

Late Payments and Penalties

Missing a deadline, even by a single day, triggers the Superannuation Guarantee Charge (SGC). This results in:

• Loss of the tax deduction
• Additional penalties
• Interest charges

The ATO requires employers to lodge an SGC statement if a deadline is missed, which increases compliance costs.

Looking Ahead: Payday Super

Employers should also prepare for potential changes. The government has proposed “payday superannuation” reforms starting 1 July 2026. Under this system, SG would be paid at the same time as wages, not quarterly. If introduced, the SBSCH will close, and employers using it will need to transition to a commercial clearing house. Businesses may wish to start reviewing their options early.

Employee Considerations

Employees also have responsibilities. It is recommended that workers:

• Regularly check superannuation fund statements
• Match contributions with payslips
• Raise issues directly with employers if contributions are missing or late

If concerns are not resolved, employees can escalate matters to the ATO.

The increase to 12% completes a long-running policy change, but the real challenge lies in timely and accurate contributions. Employers must ensure processes are in place to meet deadlines, especially if using a clearing house. Employees should remain proactive in monitoring their super accounts. With stronger ATO enforcement and the possibility of payday super on the horizon, both sides have good reason to stay alert.

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

随着豪华车销量的持续增长，了解澳大利亚税法如何适用于高端车辆变得比以往任何时候都重要。许多买家可能没意识到，在某些情况下，为商业用途购买昂贵车辆的税务结果，反而可能比购买普通车辆更不利。这与税法中“豪华车”的定义以及折旧、GST抵扣甚至部分租赁安排的限制直接相关。

如果你正考虑购买或租赁高价值车辆，以下将详细解析这些规则在实际中的运作方式、可用的例外情况，以及可能额外适用的税种——豪华车税（LCT）。

折旧与GST抵扣

通常情况下，当机动车用于商业或其他创收活动时，其购置成本可以通过折旧在若干年内逐步抵扣，而不是在第一年一次性扣除全部价格。

对于已注册GST的企业，还可以申报购车价中的GST进项税抵扣，将购车支付的GST与销售中收取的GST相抵扣。

然而，对于被归类为“豪华车”的车辆，这两项税收优惠都有上限。2025–26财年，澳大利亚税务局（ATO）设定的豪华车限额为 $69,674。

如果车辆价格超过该限额，将会受到两项限制：

1. GST抵扣 以豪华车限额的1/11计算，而不是按实际支付的GST金额计算；
2. 折旧扣除 仅基于限额金额计算，而不是按实际购车价计算。

这些限制可能显著增加高价车的税后成本。

限额在实际中的运作方式

假设企业购买一辆超过豪华车限额的车辆，即便购车的GST金额很高，可申报的GST抵扣也会被限额所限制。扣除可抵扣的GST后，可用于折旧的成本同样也受限于豪华车限额。结果是，部分车辆成本永远不能享受税务抵扣或GST抵扣。

对于买家来说，车辆价格超出限额越多，不享受税收优惠的部分就越大，这会直接影响实际持有成本。

例外情况

并非所有车辆都受影响。豪华车限额只适用于税法定义下的“汽车”——通常指主要为载客设计的车辆。

不适用的情况包括：

• 额定载重至少一吨的车辆
• 可载9名或以上乘客的车辆

对于双排皮卡等用途不明确的车辆，需要通过特定测试判断其主要设计用途是载客还是载货。此类车辆会比较额定乘员重量与剩余载重能力。如果认定其主要用途不是载客，则不受豪华车限额限制，可以按实际购车价全额申报GST抵扣和折旧扣除。

豪华车租赁

签订租赁合同并不能规避豪华车限额。如果租赁车辆的市场价值超过门槛，其税务处理方式会发生变化。纳税人不能直接扣除实际支付的租金（需扣除私人使用部分），而是被视为通过贷款购车。此时，扣除额基于名义利息和限额内的折旧计算。

这会减少租赁高价值车辆的税收优惠，因此在签署租赁协议前，应仔细评估税后成本。

豪华车税（LCT）

除GST和折旧限制外，若车辆价值超过当年的LCT门槛，还可能需要缴纳豪华车税，税率为超出部分的33%。

2025–26财年的LCT门槛为：

• 燃油高效车：$91,387（油耗≤3.5L/100km）
• 其他适用车辆：$80,567

自2025年7月1日起，燃油高效车的标准已从7L/100km降至3.5L/100km，符合高门槛条件的车辆大幅减少。

对买家的意义

这些规定意味着，购买豪华车的税务和财务影响远超标价。由于GST抵扣和折旧扣除被封顶，加上可能的豪华车税，税后成本可能比预期高出不少。

对企业主而言尤其如此——原本计划通过购车获得的税收优惠可能会被大幅削减。因此，在决定购买豪华车辆时，应同时考虑现金流、品牌形象以及长期税务影响。

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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。

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By Yvonne Shao @ Pitt Martin Tax

With luxury car sales steadily increasing, understanding how Australia’s tax rules apply to high-end vehicles has never been more important. What many buyers don’t realise is that, in some cases, purchasing an expensive car for business use can actually lead to a less favourable tax outcome than buying a standard vehicle. This comes down to how the law defines “luxury cars” and the specific limits that apply to depreciation, GST credits, and even certain leasing arrangements.

If you are considering purchasing or leasing a high-value vehicle, here’s a detailed look at how these rules work in practice, the exceptions available, and the extra tax—known as Luxury Car Tax (LCT)—that might apply.

Depreciation and GST Credits

Under normal circumstances, when a motor vehicle is used for business or other income-producing purposes, the cost of that vehicle can be claimed over time as a depreciation deduction. Rather than deducting the full purchase price in the first year, you gradually claim the cost over the vehicle’s effective life.

For GST-registered businesses, there’s also the ability to claim GST credits on the purchase price of a vehicle used in commercial activities. This allows you to offset the GST paid at purchase against the GST you collect from your customers.

However, for vehicles classified as “luxury cars,” both these tax benefits are capped. For the 2025–26 income year, the Australian Taxation Office (ATO) has set the luxury car limit at $69,674.

If the car’s price exceeds this figure, two restrictions apply:

1. GST credits are limited to one-eleventh of the luxury car limit, not the actual GST paid on the full purchase price.
2. Depreciation deductions are calculated only on the capped value, rather than what you actually paid.

These caps can significantly increase the after-tax cost of acquiring a high-value vehicle.

How the Cap Works in Practice

Let’s say a business purchases a car worth more than the luxury car limit. Even though the GST component on the purchase may be much higher, the maximum GST credit that can be claimed is capped based on the ATO limit. After subtracting the eligible GST credit from the purchase price, the cost that can be depreciated is still subject to the same threshold. The result is that part of the car’s cost never attracts any tax deduction or GST credit.

For buyers, this means that the higher the price above the limit, the greater the portion that effectively receives no tax relief—something that should be factored into the real cost of ownership.

Exceptions to the Rules

Not all vehicles are affected. The luxury car limit only applies to vehicles classified as “cars” for tax purposes—generally, those designed mainly to carry passengers.

The cap does not apply to:

• Vehicles designed to carry a load of at least one tonne
• Vehicles designed to carry nine or more passengers

Special tests apply to certain vehicles like dual cab utes, where it’s not always clear whether the primary design is for carrying passengers or goods. For these, seating capacity and load capacity are compared to determine their classification. If the vehicle is deemed not primarily for passenger transport, the full GST credit and depreciation on the purchase price can be claimed without the cap.

Leasing a Luxury Car

Entering into a lease arrangement doesn’t avoid the luxury car limit. If the market value of the leased vehicle exceeds the threshold, the tax treatment changes. Instead of claiming the actual lease payments as a deduction (adjusted for private use), the arrangement is treated as if you had purchased the car with borrowed funds. In this case, deductions are calculated based on deemed interest and depreciation—again, restricted to the luxury car limit.

This approach can reduce the tax benefit of leasing a high-value vehicle, so it’s important to assess the real after-tax cost before signing a lease agreement.

Luxury Car Tax (LCT)

In addition to the GST and depreciation caps, you may also be liable for LCT if the car’s value exceeds the relevant threshold for the year. LCT is charged at 33% of the value above the threshold.

For the 2025–26 income year, the LCT thresholds are:

• $91,387 for fuel-efficient vehicles
• $80,567 for all other applicable vehicles

The definition of “fuel-efficient” changed from 1 July 2025, now requiring a fuel consumption rate of 3.5 litres per 100km or less (down from 7 litres previously). This means fewer vehicles qualify for the higher threshold.

Why This Matters for Buyers

These rules mean that the tax and financial impact of buying a luxury car extends far beyond the sticker price. Between capped GST credits, limited depreciation deductions, and potential LCT liabilities, the after-tax cost can be significantly higher than expected.

For business owners, this is particularly important, as the intended tax benefits of purchasing a vehicle for work purposes may be reduced. The decision to buy a luxury vehicle should take into account not only cash flow and image considerations but also the long-term tax consequences.

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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