Tax Insights

The Australian Taxation Office is encouraging businesses and investors to review their pay-as-you-go (PAYG) instalments after confirming an increase to instalment amounts for 2026–27.

A significant tax change has become law: eligible companies that make a tax loss will again be able to carry that loss back against tax paid in earlier years and potentially receive a refundable tax offset.

Employers who allow staff to salary sacrifice work-related items and expenses should prepare for changes to theFringe Benefitstax (FBT) rules.

Businesses that receive government payments to deliver services have been reminded by the Australian Taxation Office that those payments can carry tax obligations and need to be reported correctly.

The transition to Payday Super changed how employers need to deal with a missed final quarterly super payment.

With Payday Super now in its early months, the Australian Taxation Office has moved to clear up misconceptions that tax agents may be hearing from their employer clients.

The Australian Taxation Office is encouraging tax agents to help their clients strengthen the security of their myID accounts as part of a broader effort to protect taxpayer identities from fraud.