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Compliance Update: December BAS and Pay Day Super 2026

Rachelle and the Bookkeeping team have been working closely with our clients as we approach key compliance deadlines and upcoming payroll changes. There are two practical reminders we want to highlight:

December Quarter 2025 Activity Statements

The December Quarter Activity Statement lodgement is approaching. If it’s been a busy period and paperwork has been sitting aside to “get to later”, now’s the time to bring it forward. Early preparation avoids unnecessary pressure and reduces the risk of falling behind.

Please reach out if you need assistance preparing or lodging your BAS.

Prepare Now for Pay Day Super (Effective 1 July 2026)

From 1 July 2026, superannuation will be required to be paid at the same time as wages, rather than quarterly.

While this may seem some way off, in practice it will require adjustments to:

  • Payroll systems

  • Cash flow timing

  • Super clearing house processes

For businesses operating with lean admin teams, this is a system change — not just a compliance change. We recommend reviewing your setup well ahead of implementation.

If you would like us to review your payroll and cash flow position, we’re happy to assist.

Welcoming New Team Members

We would also like to welcome Jaycinta and Alicia to the Bookkeeping BAS team. As our client base grows, strengthening internal capability is essential. Jaycinta and Alicia’s enthusiasm and fresh perspective are already adding value, and Jean and Rachelle are excited to have them on board.

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