ATO Small Business Assist 132 866
Fair Work Ombudsman - advice to help you understand your workplace rights and responsibilities 131 394
The ATO app is full of useful tools such as, tax withheld calculator, ABN look up, key date reminders and many more.
When lodging quarterly BAS electronically through a BAS agent businesses receive an extension to their BAS lodgement and payment due dates:
April - June 2025 - due 25 August 2025
July - September 2025 - due 25 November 2025
October - December 2025 - due 28 February 2026
January - March 2026 - due 26 May 2026
April - June 2026 - due 25 August 2026
Super payments must be made at least four times a year, by the quarterly due dates:
July - September - due 28 October
October - December - due 28 January
January - March - due 28 April
April - June - due 28 July
Australian Small Business & Family Enterprise Ombudsman (ASBFEO) is a government service assisting and advocating for small businesses and family enterprises. Practical resources are available on the website as well an InfoLine.
Australian Business Licence & Information Service (ABLIS) is a national service delivered by a partnership of Australian, State and Territory governments, and helps identify and find relevant state, territory and Australian government licences, permits, approvals, regulations, and codes of practice. This information enables small businesses to manage the many compliance obligations.
The New to Business Essentials program is a series of modules with a focus on the key challenges faced by businesses in terms of setting up a business, sales, compliance, record keeping and management. Other useful resources, such as information on business structures, required registrations can be found on the same website www.business.gov.au
It is important for small business owners to understand their legal requirements for record keeping. Useful information can be found here.
The ATO provides information on how to correctly issue tax invoices.
Fair Work Information Statement
Employers have to give every new employee a copy of the Fair Work Information Statement before, or as soon as possible after, they start their new job.
Casual Employment Information Statement
Employers have to give every new casual employee a copy of the Casual Employment Information Statement (in addition to the Fair Work Information Statement) before, or as soon as possible after, they start their new job.
A Tax File Number Declaration must be completed by both employers and employees at the start of employment and lodged with the ATO within 14 days.
Superannuation Standard Choice Form for employees to tell an employer their choice of fund. From 1st November 2021, if an employee doesn't return the Superannuation Standard Choice Form, the employer must log into ATO Online Services and request the employees stapled Superannuation fund details. If the ATO can provide the stapled Superannuation fund, then the employer must pay into that fund. If no stapled Superannuation fund is provided, the employer must pay super to their default fund. More information on Stapled super funds is available here.
Single Touch Payroll (STP) came into effect on 1 July 2019 for all employers.
Salaries and wages, pay as you go (PAYG) withholding and superannuation information is reported to the ATO from payroll software each time staff are paid.
Employers will no longer send out payment summaries, instead they will lodge a Finalisation Declaration at the end of the financial year. After this is completed, the payroll information will be sent to the employee, by the ATO via MyGov.