Changes to Super for under - 18s

Alan Law • April 20, 2022

From 1 July 2022, you will need to pay super for your employees who are under 18 years old if they work more than 30 hours for you in a week.

This is because the $450-per-month threshold for super guarantee is being removed.


Employees who are under 18 will be eligible for super if they work more than 30 hours in a week, regardless of how much they’re paid.


For example, Jenny is 17 years old and works a 32-hour week once a month at her local hardware store, earning $382 before tax. She also works 6 hours a month as a barista for a cafe down the road.


As Jenny works over 30 hours in one week in her job with the hardware store, her hardware employer will need to pay her super from 1 July 2022.


As Jenny does not work 30 hours in a week in her job as a barista, she won’t be entitled to super for this work. Likewise, Jenny won't be entitled to super for any weeks she works less than 30 hours for the hardware store.


As we move closer to 1 July 2022, check your payroll and accounting systems have been updated so you can correctly calculate your employees' super guarantee payments.

Payday Super Is Coming

By ACP Team • May 25, 2026
From 1 July 2026, one of the biggest changes to Australia’s superannuation system will take effect — “Payday Super”. Under the new rules, employers will be required to pay employees’ superannuation at the same time as wages, rather than quarterly. Currently, businesses can pay Superannuation Guarantee (SG) contributions quarterly. However, the new legislation will require super payments to reach employees’ super funds within 7 business days of each pay run. The Federal Government introduced these reforms to reduce unpaid super, improve transparency, and help Australians grow their retirement savings faster through more frequent contributions. Industry estimates suggest billions of dollars in super currently go unpaid each year. For business owners, this means payroll systems, cash flow management, and internal processes may need to be updated before the commencement date. Employers should begin reviewing their payroll software and payment procedures now to ensure they are prepared for the transition. At ACP Accountants, we are helping Sydney businesses prepare for Payday Super by reviewing payroll systems, compliance processes, and cash flow strategies to ensure a smooth transition ahead of July 2026.  If you would like assistance preparing your business for the upcoming changes, contact ACP Accountants today.

Claiming Travel Expenses – Company Director

By Alan Law • February 10, 2026
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$20,000 Instant Asset Write-off For This 2025

By ACP Team • May 31, 2025
On 14 May 2024, as part of the 2024–25 Budget, the government announced it will continue to provide support for small businesses by extending the $20,000 instant asset write-off limit for a further 12 months until 30 June 2025. This measure is now law. Under the measure small businesses with an aggregated turnover of less than $10 million, can deduct: the full cost of eligible depreciating assets costing less than $20,000 that are first used or installed ready for use between 1 July 2024 and 30 June 2025; an amount included in the second element (cost addition) of eligible depreciating asset's cost that they have incurred between 1 July 2024 and 30 June 2025, if they claimed an immediate deduction for the asset under the simplified depreciation rules in a prior income year where the amount is: the first amount of second element cost incurred after the end of the income year in which the asset was written off; and less than $20,000. The $20,000 limit under the measures applies on a per asset basis, so small businesses can instantly write off multiple assets. Assets valued at $20,000 or more can continue to be placed into the small business simplified depreciation pool and depreciated at 15% in the first income year and 30% each income year after that. In addition, pool balances under $20,000 at the end of 2024-25 income year can be written off. Are you running your own business and have no time to deal with tax issues? Contact us today, Sydney's leading accounting firm at ACP Accountants on 02-8046 7621, or simple drop us a line at info@acpaccountants.net.au.