Our latest national employment taxes update is now available.
Key developments include:
- The upcoming Payday Super reforms (requiring superannuation payments within seven business days of each payday from 1 July 2026)
- Heightened scrutiny on correct worker classification following recent High Court decisions, and
- Significant payroll tax changes, most notably, the NSW Court of Appeal’s ruling that gig economy payments are subject to payroll tax.
The report also details evolving payroll tax obligations for medical practices, and reminds employers to carefully manage Fringe Benefits Tax (FBT) on entertainment, especially during the festive season, as exemptions are not automatic. Organisations are encouraged to review their policies, systems, and contracts to ensure compliance and proactively manage risks; further details and guidance are available in the full report.
This content is general commentary only and does not constitute advice. Before making any decision or taking any action in relation to the content, you should consult your professional advisor. To the maximum extent permitted by law, neither Pitcher Partners or its affiliated entities, nor any of our employees will be liable for any loss, damage, liability or claim whatsoever suffered or incurred arising directly or indirectly out of the use or reliance on the material contained in this content.
Pitcher Partners is an association of independent firms. Pitcher Partners is a member of the global network of Baker Tilly International Limited, the members of which are separate and independent legal entities. Liability limited by a scheme approved under professional standards legislation.
