Astute Business Consultants

01/07/2026

1 July is more than just the start of a new financial year.

It is also the point where a number of payroll, superannuation and business compliance changes often come into effect.

Now is the time to double check:

✔️ award and minimum wage increases
✔️ superannuation guarantee rates
✔️ payroll settings and employee pay items
✔️ STP finalisation requirements
✔️ BAS and reporting deadlines
✔️ whether your accounting file is giving you reliable information

The best time to fix your numbers is before they become a problem.

A clean, accurate accounting file helps you make better decisions, manage cash flow, meet your obligations, and start the new financial year with confidence.

If you are not sure whether your file, payroll or reporting is ready for the year ahead, now is the time to review it.

23/06/2026

We had a great session delivering the Small Business Health Check workshop in partnership with Enterprise Hub Karratha, proudly sponsored by the City of Karratha.

This workshop was designed to help small business owners and their staff to better understand the true health of their business using the accounting software and reports they already have in place.

Together, we explored how to review key financial reports, identify early warning signs, improve cash flow awareness, and take practical steps to strengthen business performance before the new financial year.

A big thank you to everyone who attended and contributed to such a valuable and practical discussion. It is always fantastic to see local businesses taking the time to better understand their numbers and make informed decisions for the future.

23/06/2026

If your business decisions are based solely on what's sitting in the bank account today, you're driving while looking in the rear-view mirror.

10/06/2026

We're offering our Small Business End of Year Checklist completely FREE to anyone who wants a copy.

It covers:

✅ Accounting & finance
✅ Compliance & tax obligations
✅ Marketing & online presence
✅ Team & operations
✅ Assets & suppliers
✅ Business strategy

It’s a practical guide to help you review, reset and plan for a stronger year ahead.

Just comment below or send us a message and we'll get it straight to you.

~ Small business support, from people who understand small business ~

05/06/2026

Limited tickets remaining, get yours now!

FREE workshop designed to help small business owners and administrators understand the true health of their business before the EOFY.

04/06/2026

Minimum wage rates are changing from July 2026

The 2026 Annual Wage Review will apply from the first full pay period starting on or after 1 July 2026.

Key payroll figures:

$26.44 per hour National Minimum Wage
$1,004.90 per week National Minimum Wage
4.75% increase to modern award minimum wages

Employers should review payroll data before July pay runs are processed, including employee rates, salary arrangements and the broader cost impact on superannuation, payroll tax and workers compensation.

Confirmed payroll changes should be provided to your payroll provider before the first applicable July pay run.

For payroll and bookkeeping support, contact our team.

https://astutebusinessconsultants.com.au/contact-us/

20/04/2026

Most business owners don’t come to us with everything neatly organised... they come when things feel a bit out of control.

Behind on reconciliations.
Not sure where things are sitting.
Avoiding it because it feels too much.

That’s normal.

You don’t need to fix it before reaching out - that’s our job.

No judgement. Just getting it sorted.

If it’s been sitting in the too-hard basket, now’s a good time to deal with it.

[email protected] | 1300 171 616

20/04/2026

Anzac Day 2026 – WA Payroll Reminder

In 2026, Anzac Day falls on Saturday 25 April

For WA employers:
👉 You’ll also have a public holiday on Monday 27 April (substitute day)

What this means for payroll:
✔️ Saturday = Public holiday penalties (if employees work)
✔️ Monday = Also treated as a public holiday for entitlements
✔️ Different rules may apply depending on your award/industry

This can impact:
• Penalty rates
• Public holiday pay
• Roster planning

⚠️ Easy mistake: treating only one day as a public holiday.

If you have weekend or shift workers, it’s worth double checking how both days are set up in your payroll system.

15/04/2026

Award super funds have been updated – here’s what WA businesses need to know

The Fair Work Commission has updated 125 modern awards to reflect changes in the superannuation industry.

Over time, some funds listed in awards had:
• Merged
• Closed
• Changed names

This created inconsistencies between award wording and the funds that actually exist today.

👉 These updates simply bring the default fund lists back in line with current, active super funds.

What’s changed:
✔️ Outdated fund names removed
✔️ Current fund names added
✔️ Default fund lists now consistent

What hasn’t changed:
❌ Super Guarantee rates
❌ Employer obligations
❌ Payment timing

💡What this means for your business:
If an employee doesn’t choose their own super fund, you must still use the default fund listed in the relevant award.

Because some fund names have been updated, it’s a good time to check:
• Your onboarding documents
• Employment contracts
• Payroll system settings

We often see outdated fund names still sitting in payroll systems, which can create confusion when setting up new employees.

👉 This isn’t a major change, but it’s a smart one to review.

If you’d like us to sense check your payroll setup and ensure everything aligns with current award requirements, we’re happy to help.

10/04/2026

SHAM CONTRACTING – ATO FOCUS AREA

This is a BIG one right now.

If someone:
❌ Works only for you
❌ Uses your tools
❌ Follows your direction

They may be an employee, not a contractor.

Penalties can be significant.

⚠️ This is one of the most common compliance issues we see.

If you’re unsure about your setup, it’s worth reviewing before it becomes a problem.