Insights

As the festive season fast approaches, many Australia businesses will begin their workforce preparations for the Christmas & New Year period – either via announcing office closure dates or readying for the festive season rush.

It is that time of year again when many businesses will now be considering the Christmas festive season, with planning and organisation of celebrations for workplaces, employees, clients, and associates.

As we move towards the Festive season period and the end of the calendar year, new consensus data released this week has confirmed a renewed tightness in the labour-force market – suggesting a potential holding or cut of Royal Bank of Australia (RBA) rates in 2026.

As 2025 draws to a close, many small and medium-sized businesses (SMEs) are feeling the squeeze. Wage costs have climbed, supplier prices remain stubbornly high, and competition for skilled staff continues to pressure margins. Add to that the seasonal cash-flow crunch leading into Christmas and it’s no surprise many business owners are feeling stretched.

In the 2023-24 Budget the Government announced that from 1 July 2026 employers will be required to pay their employees’ superannuation guarantee (SG) at the same time as they pay their salary and wages. The legislation was introduced to parliament on 9 October 2025.

This is a friendly reminder of the upcoming Key Due Dates across the month of October 2025 for small-to-medium sized businesses:

If you are working in the construction industry in Queensland, we don’t need to tell you that things are getting tougher. Everywhere you look, there is more demand for new homes, apartments, industrial sheds or warehouse and infrastructure projects, but getting them built is another story.

Queensland Building and Construction Commission (QBCC) requires licence holders to submit annual financial reporting, determined by their licence type and approved maximum revenue to demonstrate ongoing financial sustainability. The reporting obligations arise under the Minimum Financial Requirements Regulation (MRF Regulation).

Property has long been a popular source of wealth creation in Australia, but from a tax perspective, not all property activities are treated equally. Whether the Australian Tax Office (ATO) considers you a long-term investor or a property developer can have a significant impact on your tax obligations including whether profits are subject to Capital Gains Tax (CGT), income tax, or even Goods and Services Tax (GST).