Superannuation & Division 296 Tax Changes
Starting 1 July 2026, a new tax will apply to the earnings of individuals with a Total Superannuation Balance exceeding $3 million.
2026-27 Car Limit Threshold
The car limit threshold for 2026–27 is $69,883. This is the maximum value you can use to calculate depreciation on a vehicle.
Payday Super
Payday Super is a change to how you calculate and when you pay your employees’ super guarantee. From 1 July 2026 you must pay employees their super guarantee on payday, at the same time as their salary and wages.
Areas of ATO focus 2025-2026
The ATO has released its key compliance focus areas for 2025-26 for privately owned and wealthy groups. These are the areas where they’ll be directing increased review and audit activity.
ATO Tax Updates, News and Key Dates
The Government has announced changes to personal income tax rates, with new thresholds scheduled to apply from the 2026/27 and 2027/28 financial years.