Understanding Australia’s spam laws

If you send marketing emails or messages, or have someone send them on your behalf, you need to comply with the Spam Act 2003 and the Spam Regulations. There are three core requirements: you must have consent, identify yourself as the sender, and make it easy to unsubscribe.

Consent

Marketing messages can only be sent to people who have given consent. This applies even when a third party sends the messages for you. There are two types.

Express consent is where a person knowingly accepts they’ll receive marketing from you, given by filling in a form, ticking a box on a website, over the phone, or face to face. It’s the most reliable form of consent, and it’s worth keeping a record of who gave it, when and how. A message cannot be sent simply to ask for consent, as that in itself is a marketing message.

Inferred consent may apply where someone has knowingly provided their address and has an ongoing relationship with the business, and the marketing is directly relevant to that relationship. For example, a bank telling an existing customer about a higher-interest savings account. It would not extend to unrelated products, and it does not apply just because someone has recently made a purchase.

Care should also be taken with purchased or third-party marketing lists, as responsibility for having valid consent still rests with the sender.

Identifying yourself

Every message must accurately identify the sender’s name or business name and include correct contact details. Where a message is sent on your behalf, it must still identify your business as the one that authorised it, using the correct legal name or your name and ABN. This information must stay accurate for at least 30 days after sending.

Unsubscribing

Every commercial message must include a clear unsubscribe option. It must honour requests within five working days, be free, remain functional for at least 30 days after sending, and not require the person to log in, create an account, or provide extra personal information.

Other conduct that breaches the rules

The Spam Act also prohibits using or supplying address-harvesting software or lists created with it, as well as helping, encouraging or being knowingly involved in another party breaching the rules. The ACMA can take enforcement action against businesses that do not comply.

Payday Super changes how and when you pay Super to employees.

With the new changes coming into effect, Super must now be paid at the same time as wages, regardless of whether you run payroll weekly, fortnightly, or monthly.

Programs such as Xero, have a feature allowing you to streamline this process to ensure compliance.

To avoid falling foul of the new compliance rules, super contributions must reach your employee’s super fund within 7 days from their pay day.

As funds can take time to process payments (and with the usual banking delays), we recommend payments should be made on the same day that wages are paid.

Reporting of superannuation payments will now be included as part of your STP (Single Touch Payroll).

This means the ATO will have greater visibility & data matching ability to check compliance.

From 1 July 2026

The super guarantee charge applies when amounts aren’t received by a super fund within 7 business days after payday (unless longer applies, such as for new employees).

The super guarantee charge:

• is assessed by the ATO (employers don’t lodge a super guarantee statement)
• is calculated based on qualifying earnings
• includes interest that compounds daily at the general interest charge rate
• includes an amount to reflect the cost of enforcement and encourage early disclosure by employers – this is called the administrative uplift amount. It can be reduced if the ATO hasn’t taken action in the past and if the employer lodges a voluntary disclosure statement
• is tax deductible.

If you have any questions, please reach out to your Accountant.

From 1 July 2026, the new Australian anti money laundering and counter terrorism financing (AML/CTF) regime will apply to accounting firms, real estate agents and law firms, including us.

Accountants often act as “trusted gatekeepers” because they help set up corporate structures, manage trusts, and facilitate transactions. To prevent criminals from exploiting this, accountants are classified as reporting entities if they provide any of the following “designated services”:

• Assisting with the sale or purchase of an entity or business

• Assisting with the creation, operation, or restructuring of an entity (like a company or trust)
• Acting as (or arranging for someone to act as) a director, secretary, trustee, or nominee shareholder
• Dealing with money or property on behalf of a client

General tax preparation, tax planning, bookkeeping and general business advice are excluded and not considered a designated service.

What we are required to do:

We are required to undertake identity checks, understand your request and its purpose, and assess the risk of money laundering and other financial crime before we undertake the work for you.

What does this mean for you?

A key change is that we are required to start asking you for more information. Depending on your structure, this will include information about:

• your identity and the identity of beneficial owners; and
• who owns and controls you. We may also have to ask for documents related to this, like your constitution or trust deeds.

In some cases, we will be required to ask how the transaction will be funded and about your source of wealth.

We are required to keep this information up-to-date and continue to monitor the risk of money laundering and other financial crime as specific services are requested.

Your information

We will use a secure electronic platform to collect and verify your identity. By using this secure platform, your identity documents are not physically retained in our client files.

We are aiming to keep this process as efficient and streamlined as possible for you. Please understand that processing times may be impacted by any delays in providing the relevant identity check or additional information requested.

If you have any questions, please reach out to your Accountant.

Most employees are covered by an award. Awards are legal documents that outline minimum pay rates and conditions of employment in an industry or occupation.

The Fairwork Commission has announced a 4.75% increase to minimum wages, provided that:

• the lowest rate in any award that applies to ongoing employment must be at least $1004.90 per week or $26.44 per hour
• This increase will apply from the first full pay period starting on or after 1 July 2026. This means the start date & finish date for the period must be in July ie pay period is 1.7 – 7.7.26, paid on 8.7.26
• if you’re covered by an enterprise agreement, the minimum wage increase may apply. This is because the base pay rate in an enterprise agreement can’t be less than the base pay rate in the relevant award.

To check out your specific award rates click here

It is wise to check other award entitlements such as allowances and deductions as these amounts may have also changed.

For those employees who aren’t covered by an award or enterprise agreement, from 1 July 2026, the National Minimum Wage will be:

• $1004.90 per week, or
• $26.44 per hour.

Super remains unchanged at 12%, but is now payable each week when your employees are paid. For further assistance please contact your account.

Finally, new tax scales apply for the payg withholding from employee pays.

These apply strictly for any payments paid on or after 1 July 2026. Most accounting systems will automatically pick up these changes but a census check to confirm this is wise.

What to know if you’ve disposed of property after 1 July 2025

If you’ve sold, gifted or otherwise disposed of property on or after 1 July 2025, there are a few reporting obligations worth understanding before your tax return is lodged. The ATO has been in touch with taxpayers about these disposals, so here’s a plain-language overview of what it means for you.

What counts as a disposal

A disposal isn’t limited to selling. It also includes gifting property and other similar transactions. If you’ve disposed of property, it’s important to let us know, as it may need to be reported in your return.

Investment property and capital gains tax

An investment property is treated as an asset and is subject to capital gains tax (CGT). Any gains (profits) or losses from a sale or disposal are reported in your tax return. If you record capital losses in the year they occur, they can be used to offset capital gains, both this year and in future years.

Timing matters. A property disposal is reported in the same financial year you enter into the contract, not when settlement occurs.

If the property was your main residence, this needs to be declared, along with your eligibility for the main residence exemption.

Property renovation as a business

Different rules apply if you’re carrying on a business of renovating properties. In that case, your properties are treated as trading stock in the ordinary course of business, your profits are treated as ordinary income, and your losses are deducted in the year they are incurred. These disposals are included in the appropriate section of your tax return.

Keep detailed records for at least five years from the date your return is lodged.

How we can help

We can review your pre-fill information and talk through any property disposal with you. Even where no pre-fill information exists, it’s worth letting us know if you’ve disposed of property, so we can report any capital gain, loss, main residence exemption, other exemption or rollover, or business income relating to the disposal.

Where to get further help

The ATO offers support through several channels, including the Translating and Interpreting Service (13 14 50, 8:00 am to 6:00 pm weekdays), the Indigenous Helpline for First Nations taxpayers (13 10 30), and the National Relay Service at accesshub.gov.au for anyone who is deaf, hard of hearing, or has a speech or communication difficulty. More information is available at ato.gov.au/accessibility.

For a plain-language overview to help avoid common mistakes, you can find the ATO factsheet by searching QC 104431 on the ATO website.