Australia

APRIL 2025

• FBT Rates and Thresholds for 2025

• Budget Announcement – Personal Income Tax Cuts

• Budget Announcement – Reduction in Student debts & Fairer Loan Repayments

• Application of regional rate in Victoria

• Quarterly Super Contribution Base capping for FY25/26 – Maximum Super contribution base 2025/26

• Increase in Superannuation Percentage 2025/26

• Change in Employee Termination Payment (ETP) Threshold 2025/26

• Tax-free Part of Genuine Redundancy Payments and Early Retirement Scheme Payments 2025/26

• Concessional Contribution Cap 2025-2026

FEBRUARY 2025

• Login Update for Online Services Users

JANUARY 2025

• Child Support and Protected Earnings Amount 2025

• Key Changes to Victoria’s Taxation Laws

NOVEMBER 2024

• myGovID Renamed to myID

• Changes to Northern Territory Payroll Tax from January 1, 2025

OCTOBER 2024

• Public Holidays for 2025

• Payday Superannuation (2026)

AUGUST 2024

• Changes to Western Australian Workers Compensation Laws

• Changes to Casual Terms in Modern Awards

• Right to Disconnect Draft Modern Award Term Published

JULY 2024

• The Rate of Government Paid Parental Leave Pay Increases

• Reasonable Amount for Overtime Meal Expenses Increases

• Australian Capital Territory Budget 2024-25 – Payroll Tax Surcharge Rate

• Tasmanian Payroll Tax Rebate Scheme

• New Fair Work Information Statements

• Reasonable Amount for Overtime Meal Expenses Increases (Repost)

JUNE 2024

• Increase in National Minimum Wage effective 1st July, 2024

• 2024 Pay As You Go (PAYG) Withholding Tax Tables

• Western Australia – Budget announcement 2024 – 2025 (No Change)

• Annual Tax Threshold increase in Victoria State effective 1st July, 2024

• Payroll Tax Rebate of 50% for Apprentices and Trainees Extension in Queensland

• Changes to Regional Payroll Tax Discount

APRIL 2024

• Concessional Contribution Cap 2024-2025

• Quarterly Super Contribution Base capping for FY24/25 - Maximum Super contribution base 2024/25

• Increase in Superannuation Percentage 2024/25

• Change in Employee Termination Payment (ETP) Threshold 2024/25

• Tax-free Part of Genuine Redundancy Payments and Early Retirement Scheme Payments 2024/25

MARCH 2024

• Individual Income Tax Rates and Threshold Changes

NOVEMBER 2023

• Update in Child support & Protected earning amount.

JULY 2023

• Minimum wages increase from 1 July 2023.

• Changes to Paid Parental Leave Scheme.

• Changes to Reasonable amount for overtime meal expenses.

• Changes to unpaid parental leave.

• Payroll Tax changes to Victoria State Taxes.

JUNE 2023

• New cents per kilometer rate from 1 July 2023.

• High-income threshold and compensation limit for dismissals 2023-2024.

• Study and Training Support Loans Thresholds and Repayment Rates 2023-24.

MAY 2023

• Western Australia – Return of flat rate of the Payroll Tax rate to 5.5%

APRIL 2023

• New Downloadable Standard Choice Form.

• Key Rates and Thresholds Updates in the Superannuation, Employee Termination Payment (ETP) Thresholds and Redundancy Tax Free Amounts.

• New FBT Rates and Thresholds.

FEBRUARY 2023

• The WGEA Compliance Reporting Program.

DECEMBER 2022

• FBT Exemption for Electric Vehicles

NOVEMBER 2022

• Changes to the Periodic Deduction Calculation from January 2023 in Queensland

• A Mental Health Levy Introduced to Meet Increasing Demands for Mental Health Services in Queensland

• Ten Days Paid Family and Domestic Violence Leave Now A National Employment Standard Entitlement

• Government Paid Parental Leave Will Increase to 26 Weeks by 2026

OCTOBER 2022

• Study and Training Support Loans Threshold and Repayment Rates 2022-23

SEPTEMBER 2022

• Public Holiday on 22nd September to Mark the Passing of Queen Elizabeth II

AUGUST 2022

• Change in State Pay Roll Tax Rate in New South Wales, Australia

JULY 2022

• Amendments to the Long Service Leave Act 1958

• Change in ‘Government Parental Leave Pay’ and ‘Dad and Partner Pay’

• Updated High-income Threshold and Compensation Limit for Dismissals

JUNE 2022

• National Minimum Wage Increase

• Eligibility for Super is Changing from 1st July

• The Super Guarantee Rate Increases from 1st July

MAY 2022

• Change in Employee Share Scheme Statement

MARCH 2022

• Tax-free Part of Genuine Redundancy Payments and Early Retirement Scheme Payments 2022/23

• ETP Threshold 2022/23

• Maximum Super Contribution Base 2022/23

• Superannuation Percentage

DECEMBER 2021

• Mental health and wellbeing surcharges

JUNE 2021

• Annual Wage Review 2021

• The High-income threshold announced

MAY 2021

• Can an employer force their employees to use annual leave if they have exhausted their personal/carer’s leave entitlement?

• Upcoming Wage Theft Act (Victoria)

• Employees now have more super choice

• Your Future, Your Super reforms Update

APRIL 2021

• Tax-free Part of Genuine Redundancy Payments and Early Retirement Scheme Payments 2021/22

• ETP Threshold 2020/21

• Maximum Super Contribution Base 2020/21

• Concessional Contribution Cap 2021/22

MARCH 2021

• Getting ready for Easter Public Holidays

• Fair Work Act: Understand key reforms on casual employment

• Awards with unpaid pandemic leave – new end dates

• New rules for annual wage arrangements

• Fringe benefits tax – rates and thresholds

• Employment conditions during natural disasters and emergencies

• Car parking and vehicle fringe benefits during COVID -19

• New LAFHA figures commencing 1 April 2021

• Cents per KM for vehicles other than cars

• Guidance released for vaccine rollout in Australian workplaces

• Superannuation Guarantee to increase on 1 July 2021

FEBRUARY 2021

• Australian Capital Territory Budget 2020-21

• Employee Share Scheme (ESS) Annual Report Electronic Reporting Specification Final v3.1.1

• The first annual reconciliation of annualized salaries under modern awards

• Calendar of cultural and religious dates for 2021

• STP phase 2 mandatory start date announced

• Update on Fringe Benefits Tax – A guide for employers

• Annual Wage Review – 1 February 2021 changes.

• Employees now have more super choice

JANUARY 2021

• NSW Payroll Tax Thresholds

DECEMBER 2020

• Changes 2020/21

• STP phase 2 position papers

• STP Phase 2

• Lodging STP during a Christmas shut down

• Protected Earnings Amount when deducting Child Support

• Update on NSW State Budget

NOVEMBER 2020

• Australia State Budget Breakdowns

OCTOBER 2020

• Increases to minimum wages for Group 2.

• More Changes to Payment of wages on termination

• 2020/2021 Payroll Tax Cut

• New South Wales & South Australia have made further announcements regarding payroll tax provisions in response to the impact of COVID-19

• 2021 PAYG Withholding Tax Table

• Your superannuation follows you

• The extension of Schedule X

• Daylight saving happened on Sunday – is payroll affected?

SEPTEMBER 2020

• Victorian Government will Now Defer Payroll Tax for Businesses with Payrolls Up to $10 Million for the Full 2020-21 financial Year

• Payment of Wages Upon Termination

• Your Super, Your Choice

• Australia Official Public Holiday 2021

• Changes in Payment Rate of Governmental Paid Parental Leave for 2020-2021

AUGUST 2020

• Accrual of Personal/carer’s leave – The Mondelez Case

• Payment of Wages Upon Termination

JULY 2020

• High Income Threshold will increase to $152,600 from 1st July 2020

• Unpaid Pandemic Leave and annual leave at half pay extended

JUNE 2020

• Study and Training Support Loans Thresholds and Repayment Rates 2020-21

• WA State Payroll Tax Threshold & Rate Changes effective from July 2020

• 2020 Pay as you go (PAYG) withholding tax tables

• 2020 Annual Wage Review – Wage Increase

APRIL 2020

• COVID-19 relief: Payroll Tax Employer

• Payroll tax relief measures in response to COVID-19

• Easter Public Holidays and COVID-19

• JobKeeper Amendments to the Fair Work Act

• Modern Awards changes with new COVID-19 rules

• 2020 FBT return has been deferred from 21 May 2020 to 25 June 2020

• Unpaid Pandemic Leave

• JobKeeper changes to the Fair Work Act – Annual leave

MARCH 2020

• Employee Share Scheme (ESS) Annual Report Electronic Reporting Specification Final v3.0.1

• Further advice on Coronavirus and Australian workplace law

• Basic myGovID now available

• Tax-free Part of Genuine Redundancy Payments and Early Retirement Scheme Payments 2020/21

• ETP Threshold 2020/21

• Maximum Super Contribution Base 2020/21

• Superannuation Percentage 2020/21

• Concessional Contribution Cap 2020/21