The festive season is a time to celebrate and give back — but it also brings a few tax and compliance considerations for business owners. From staff parties and gifts to charitable donations and trust distributions, here’s what you need to know to stay organised and ATO-ready.

From 1 July 2026, superannuation must be paid at the same time as wages - not quarterly. This shift to payday super will affect payroll, cash flow, and compliance for all employers. Here’s what’s changing and how to prepare.