Apiary Financial

13/04/2026

Is Your Business Structure Still Fit for Purpose? Most business owners chose their structure at a point in time — often early on, when everything was simpler. A sole trader arrangement or a family trust made sense then. But businesses grow. Revenue increases, staff are hired, assets accumulate, and risk profiles shift considerably. The structure, however, often stays the same.

Is your business structure still working for you? Explore how small businesses can restructure tax-effectively — and what to watch out for.

11/02/2026

With new changes coming into effect for the 2025–2026 financial year, it’s important for businesses and salary packaging participants to understand what’s new. With tightening rules — especially around PHEVs — proactive planning is essential.

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27/01/2026

A major shift is coming to payroll that will change how every Australian employer handles superannuation. 1 July 2026, paying super will no longer be a quarterly task. It will become part of every pay cycle. Here’s what the new rules mean for you — and how to prepare well ahead of time.

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20/10/2025

Jim Chalmers has unveiled a revised version of the government’s previously proposed Division 296, aiming to strike a better balance between fairness and fiscal responsibility. Here’s what’s changing and what it means for Australians with super balances over $3 million.

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30/05/2025

Division 296 Tax: What You Need to Know (and Why We Should Wait)

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20/11/2023

20/12/2022

Single Touch Payroll Phase 2 (STP2) reporting became mandatory on 1 January 2022. While a number of Digital Service Providers (DSP) such as Xero and QuickBooks Online obtained STP2 deferrals, these will be expiring shortly, meaning employers will soon need to start reporting STP2 data via their payroll software.

Single Touch Payroll Phase 2 reporting is now mandatory for most employers. Ensure your business is ready to transition now.

31/10/2022

Are You Ready for the changes to employee Super?
It is important for all business to check that their accounting / payroll software is up to date and incorporates the correct rate of superannuation, so that you continue to pay the right amount of super for your employees.

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02/03/2022

A Bill has now passed both houses of Parliament and received Royal Assent, that implements a number of changes to superannuation and extends the temporary full expensing of assets by a further 12 months to 30 June 2023.

A Bill implementing proposed changes to superannuation and extending the temporary full expensing of assets by a further 12 months has now received Royal Assent.