Check the detail before acting

Budget announcements can have different start dates and eligibility rules, and some measures require legislation or further guidance. Confirm the current rules with the ATO or your tax adviser before relying on a headline. Keep the purchase invoice and the business records that show how the asset is used.

Payday Super is a separate payroll change

Payday Super is now in effect from 1 July 2026 and affects the timing of employee super contributions. It is a payroll obligation rather than a Budget deduction. See our Payday Super guide for small businesses for the payment process.

If you are unsure how a Budget measure affects your records or cash flow, check the current rules with your accountant or registered BAS agent before acting.