Tax & Compliance Updates

FY2026 Individual Tax Return Season Now Open

FY2026 个人退税申报季正式开始

The ATO officially opened the FY2026 tax return lodgement season on 1 July 2025. Individuals can now lodge returns for the period 1 July 2025 – 30 June 2026. Tax agents have until 15 May 2026 to lodge on behalf of clients.

Super Guarantee Rate Increases to 11.5% from 1 July 2024

超级年金雇主缴款比例升至11.5%

From 1 July 2024, the Super Guarantee (SG) rate increased from 11% to 11.5%. Employers must ensure payroll systems are updated accordingly. The rate is scheduled to increase further to 12% on 1 July 2025.

GST Registration Threshold Remains at $75,000 AUD

GST 注册门槛维持澳币75,000元不变

The GST registration threshold remains at $75,000 (or $150,000 for non-profit organisations) for both resident and non-resident businesses. Once your Australian turnover exceeds this threshold, registration is mandatory within 21 days.

ATO Increased Focus on Cross-Border E-Commerce GST Compliance

ATO 加强跨境电商 GST 合规审查

The ATO has increased its compliance activity targeting overseas sellers on platforms including Amazon AU, eBay, Shopify and TikTok Shop. Non-resident sellers with Australian turnover exceeding $75,000 are required to register for GST and lodge BAS returns.

Stage 3 Tax Cuts — Revised Individual Tax Rates from FY2025

Stage 3 减税方案 — FY2025 起个人税率调整

The revised Stage 3 tax cuts took effect from 1 July 2024. The 19% tax bracket now applies to income $18,201–$45,000, and the 32.5% rate applies to $45,001–$135,000. The top threshold for the 37% rate increased from $120,000 to $135,000.

National Minimum Wage Increase — Effective 1 July 2024

全国最低工资上调 — 2024年7月1日起生效

The Fair Work Commission increased the national minimum wage by 3.75% to $24.10 per hour (or $915.90 per week) from 1 July 2024. Award wages also increased by 3.75%. Employers should ensure payroll systems reflect the updated rates.

SMSF Contribution Caps Indexed — New Limits from FY2025

SMSF 缴款上限上调 — FY2025 新限额

From 1 July 2024, the concessional (pre-tax) contribution cap increased to $30,000 per year, and the non-concessional (after-tax) cap increased to $120,000 per year. The bring-forward rule allows up to $360,000 over three years.

Amazon AU FBA Sellers — GST Compliance Update

Amazon AU FBA 卖家 — GST 合规最新要求

Amazon collects and remits GST on Low Value Goods (LVG ≤$1,000) sold to Australian consumers. FBA sellers with turnover exceeding $75,000 must still register for GST and lodge BAS for non-LVG sales. Bryanbo & Co specialises in Amazon AU GST compliance.

Working From Home Deduction — Fixed Rate Method Updated

在家办公扣减 — 固定费率法更新

From 1 July 2022, the revised fixed rate method allows a deduction of 67 cents per hour for working from home. Taxpayers must keep records of actual hours worked from home. The previous shortcut method (80c/hr) is no longer available from FY2023.