Technical Resource Centre
Business, BAS & Payroll
Working references for running a compliant business: GST and BAS, payroll and Single Touch Payroll, super guarantee and the employer calendar — with the current-year figures and due dates.
In this collection
4 resources each dated and sourced
Every business resource states the period it applies to, links the official sources behind its figures, and records when those sources were last verified.
GST registration: the $75,000 threshold and the voluntary registration decision
A decision guide to GST registration — the $75,000 and $150,000 thresholds, how the two rolling turnover tests actually work, the special rule for taxi and ride-sourcing providers, what late registration costs, and how to weigh registering voluntarily below the threshold.
Verified 12 July 20267 min read
Instant asset write-off for 2026-27: what is law and what is only announced
A status check on the instant asset write-off threshold: the enacted $20,000 write-off ended with assets first used or installed ready for use by 30 June 2026, and the permanent $20,000 threshold announced for 2026-27 is still before Parliament as at 12 July 2026.
Verified 12 July 20265 min read
STP finalisation for 2025-26: the employer checklist
A working checklist for finalising Single Touch Payroll for the 2025-26 financial year — what to check before you declare, the different deadlines for closely held payees, and how corrections work after finalisation.
Verified 12 July 20266 min read
Super guarantee 2026-27: the rate, Payday Super and every employer date
A technical update on employer super for 2026-27 — the 12% super guarantee rate, the commencement of Payday Super on 1 July 2026, the new 7-business-day payment deadline, the transitional 28 July 2026 quarterly deadline, and the redesigned super guarantee charge.
Verified 12 July 20266 min read
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