Plain-English summaries of regulatory changes affecting Australian small businesses.
ATO Rulings & Determinations
The ATO has released LCR 2026/1EC, summarising submissions on draft Payday Super transition rules. Key clarifications on which SG rules apply from 1 July 2026.
5 August 2026
tradesretailhospitalityprofessional-servicesconstructionhealthcaretransportagricultureeducationfinance
ATO Rulings & Determinations
The ATO has released a compendium summarising feedback from the LCR 2026/D2 consultation on Payday Super eligible contributions. Key issues and ATO positions ex
5 August 2026
tradesretailhospitalityprofessional-servicesconstructionhealthcaretransportagricultureeducationfinance
ATO Rulings & Determinations
The ATO has released LCR 2026/3EC, summarising public consultation feedback on how the Superannuation Guarantee charge is calculated under Payday Super rules.
5 August 2026
financeprofessional-servicestradesretailhospitalityconstructionhealthcaretransportagricultureeducation
ATO Rulings & Determinations
The ATO has issued an erratum correcting typographical date errors in Class Ruling CR 2026/20, which covers Leo Lithium Limited's return of capital and special
5 August 2026
finance
ATO Rulings & Determinations
ATO Class Ruling CR 2026/46 covers the tax treatment of three payment types under the NSW Forestry Industry Worker Support Program, applying from 11 November 20
5 August 2026
agriculture
ATO Rulings & Determinations
ATO Class Ruling CR 2026/47 confirms the section 83A-33 tax concession applies to CWG employees whose share options were cancelled on 27 May 2024.
5 August 2026
financeprofessional-services
ATO Rulings & Determinations
ATO Class Ruling CR 2026/48 sets out income tax rules for payments from ACIRT to construction workers when employment ends, applying 1 July 2025 to 30 June 2029
5 August 2026
construction
ATO Rulings & Determinations
The ATO's LCR 2026/1 explains how old quarterly superannuation guarantee rules apply during the switchover to Payday Super from 1 July 2026.
5 August 2026
tradesretailhospitalityprofessional-servicesconstructionhealthcaretransportagricultureeducationfinance
ATO Rulings & Determinations
The ATO's LCR 2026/2 explains what qualifies as an eligible contribution under the Payday Super system that commenced on 1 July 2026.
5 August 2026
tradesretailhospitalityprofessional-servicesconstructionhealthcaretransportagricultureeducationfinance
ATO Rulings & Determinations
The ATO has published LCR 2026/3, explaining how the superannuation guarantee charge is calculated under the Payday Super rules from 1 July 2026.
5 August 2026
tradesretailhospitalityprofessional-servicesconstructionhealthcaretransportagricultureeducationfinance
Federal Register of Legislation
The Federal Register of Legislation published a Notice of Rulings dated 5 August 2026. Full ruling content is available at the official source.
5 August 2026
financeprofessional-services
Federal Register of Legislation
The federal government registered a new legal determination on 5 August 2026 relating to the Canis familiaris Wilkerr dingo population under federal environment
5 August 2026
agricultureconstruction
Federal Register of Legislation
The ATO published a gazette notice on 4 August 2026 announcing a data-matching program using state and territory motor vehicle registry records.
5 August 2026
tradestransportconstructionagriculture
Federal Register of Legislation
A gazette notice published 4 August 2026 covers an application to vary Pipeline Licence VIC/PL26 for the Bream B to Bream A offshore gas pipeline in Victoria.
5 August 2026
transport
Federal Register of Legislation
A gazette notice dated 4 August 2026 covers an application to vary Pipeline Licence VIC/PL29 for the Blackback to Mackerel offshore pipeline in Victoria.
5 August 2026
transport
Federal Register of Legislation
A Commonwealth determination registered on 4 August 2026 sets National Partnership payment amounts to states and territories for 2026-27 (Payment No. 2).
5 August 2026
tradesretailhospitalityprofessional-servicesconstructionhealthcaretransportagricultureeducationfinance
Federal Register of Legislation
The federal government has proclaimed special public and bank holidays for Christmas Island for 2027. Registered 4 August 2026.
5 August 2026
tradesretailhospitalityprofessional-servicesconstructionhealthcaretransportagricultureeducationfinance
Federal Register of Legislation
The federal government has proclaimed special public and bank holidays for the Cocos (Keeling) Islands for 2027. Registered 4 August 2026.
5 August 2026
tradesretailhospitalityprofessional-servicesconstructionhealthcaretransportagricultureeducationfinance
Federal Register of Legislation
The federal government has updated APRA's standing acting arrangements for senior roles. Two sets of changes apply, with no direct impact on small businesses.
5 August 2026
finance
Federal Register of Legislation
A new federal legislative instrument for the DRIVEN Program supporting vehicle electrification came into force on 4 August 2026. Key facts for businesses.
5 August 2026
retailtransport