By Hannah Griffits, Director at Moore Lewis & Partners
We’ve officially stepped into 2026, and it’s already clear that this year is bringing some major shifts for Australian businesses. Between payroll reforms, tighter ATO oversight, digital expectations and ongoing economic pressure, there’s a lot for business owners to stay on top of.
The upside? With the right systems and support, these changes can strengthen your business and help you run more efficiently.
Here’s what 2026 looks like so far, and how to stay ahead.
Payday Super is coming soon
Although the law doesn’t take effect until 1 July 2026, now is the time to get ready. Employers will need to pay super at the same time as wages, instead of quarterly.
What this means:
– Cashflow will need to be managed more deliberately.
– Payroll software must handle super in real time.
– Accuracy is required every single pay cycle.
How to prepare:
– Confirm your payroll system can process payday super.
– Review your cashflow so you know exactly how the change will affect you.
– Make sure payroll staff understand the new process well before July.
Starting early ensures you’re not scrambling at the deadline.
ATO scrutiny is increasing
The ATO has made it very clear that data-matching and digital monitoring are only getting stronger in 2026. Industries like construction, trades, professional services, retail, hospitality and property development are already seeing more questions and reviews.
Common audit triggers:
– Income inconsistencies
– Overclaimed deductions or GST credits
– Incorrect GST registration
– R&D claims that don’t meet eligibility
– Personal expenses claimed as business costs
How to stay compliant:
– Keep detailed, accurate records.
– Make sure every business expense is legitimate and substantiated.
– Review your GST obligations.
– Check in with your Accountant throughout the year, not just at tax time.
Higher expectations for payroll and bookkeeping
With STP, digital lodgement and legislative changes, the ATO is expecting more accuracy from business systems than ever before.
In 2026, businesses must ensure:
– STP reporting is clean and error-free
-Leave entitlements and award rules are correctly applied
– Payroll tax obligations are met (where applicable)
– Superannuation aligns with upcoming payday super rules
How to stay ahead:
– Run a payroll health check.
– Review bookkeeping processes for accuracy and consistency.
– Automate tasks where appropriate.
Economic pressures are still here
Higher interest rates, supply chain challenges and wage increases continue to affect Australian businesses in early 2026.
How to prepare:
– Review your pricing strategy, it may be time for an update.
– Refresh your budget and cashflow forecasts.
– Reassess supplier contracts and operating costs.
– Strengthen cash reserves where possible.
A proactive approach will put you in a better position to navigate uncertainty.
Digital transformation is no longer optional
Expectations from customers, regulators and even suppliers have shifted. Businesses that haven’t modernised their systems are already starting to feel the impact.
In 2026, businesses are expected to have:
– Online payment options
– Cloud-based record keeping
– Real-time reporting capability
– Up-to-date cyber security practices
How to catch up quickly:
– Move to cloud accounting platforms like Xero, MYOB or QuickBooks.
– Digitise your document management and record-keeping.
– Review your cybersecurity processes, especially where client data is involved.
2026 is full of change, but none of it needs to be overwhelming. With early preparation, good systems and the right professional advice, you can navigate the year confidently and keep your business compliant, stable and ready for growth.
If you’d like support reviewing payroll, tax compliance or your business systems this year, our team at Moore Lewis & Partners is here to help.
