The legislation was passed by both Houses on 4 November 2025, and the ATO is now publishing operational guidance while signalling a far more data-driven compliance approach.

What’s changing

• Super moves from quarterly to every pay run (weekly/fortnightly/monthly).
• Super is calculated on 12% of ‘qualifying earnings’ (QE), a new term the ATO is using to bring together ordinary time earnings (OTE) and related concepts for Payday Super.
• Funds must receive the contribution within 7 business days of payday, unless an extended timeframe applies.
• Employers generally have 20 business days to make contributions to a new employee’s fund, or when contributing to a new fund for an existing employee.
• Complex remediation and disclosure requirements for non-compliance and updated penalty regime.

Why hospitality and gaming will feel this first

High-frequency payroll and high variability can cause more ‘near misses’

Weekly pays, late roster approvals, and last-minute adjustments, such as meal breaks, allowances, overtime, and penalty rates, increase the risk of shortfalls and late payments when super must follow every pay event.

Casuals, turnover, and onboarding volume

More starters and leavers mean more stapling/choice workflows, fund changes, and edge cases, now with tighter timeframes and more scrutiny.

Complex multi‑function operating models

Hotels, pubs, clubs, and groups often operate across multiple entities, awards, sites, and payroll files. Payday Super magnifies the impact of:

• incorrect wage code configuration
• split pay cycles (front-of-house vs back-of-house, events, contractors)
• off-cycle runs (terminations, backpay, corrections).

Tips, allowances, loadings, and ‘what counts’

If your payroll wage codes aren’t cleanly mapped to what is (and isn’t) superable under the new QE approach, you could end up with systematic underpayments or overpayments across thousands of micro-transactions.

The ATO is moving toward more data and more targeted compliance

The Australian Taxation Office (ATO) has published a risk-based first-year compliance approach (PCG 2025/D5) that categorises employers as low, medium, or high based on payment behaviour. It also makes clear that the ATO must still apply the law if a shortfall exists, even for employers who otherwise appear ‘low risk’.

You are more likely to hear from the ATO where non‑compliance exists. The compliance approach also reflects a shift toward active, risk‑based employer profiling, separating genuine compliance efforts from those not attempting to comply and cases of serious non‑compliance.

Practical ‘must-do’ focus areas for hospitality and gaming

1) Payroll process testing and clean-up

Confirm, test, or redesign your roster-to-pay workflow to ensure it closes quickly enough to calculate and pay the correct QE and super each payday.

Build a controlled process for employee superannuation data acquisition and superannuation fund payment rejections.

2) Wage code and earnings mapping clean-up

Review every earnings type, including penalty rates, overtime, allowances, leave types, bonuses and incentives, commissions, reimbursements, tips and gratuities, and backpay.

Align your wage code configuration with Single Touch Payroll (STP) and Payday Super reporting and calculation requirements, and don’t wait until June 2026.

Perform high-level or detailed data testing as needed to assess current compliance or identify systematic errors.

3) Pay cycle readiness

Confirm whether your pay cycle can reliably meet ‘received by fund in 7 business day’ at peak periods, as public holidays and weekends are particularly relevant for venues.

Design a process for off-cycle runs so super doesn’t fall through the cracks.

4) Cashflow and working capital planning

Moving from quarterly to per-pay super will cause a shift in cash timing, so model this now across weekly pay cycles and seasonal trading peaks.

5) Shortfall detection and voluntary disclosure capability

Establish a repeatable monthly control to reconcile payroll superannuation liabilities with fund receipts.

Develop a documented workflow to identify shortfalls early, along with a methodology for calculating, preparing, and managing disclosures when required.

6) Decide who owns what

Payroll, finance, HR, venue operations, and system vendors need a single implementation owner and a tested calendar covering configuration, parallel run, control testing, and go-live.

How SW can help

At SW, we help businesses, including those in hospitality and gaming, navigate the new Payday Super changes, helping you stay compliant and reduce risk. We can review your payroll and rostering processes to ensure super contributions are calculated correctly on every pay, even with weekly cycles, casual staff, and variable rosters. We help design workflows that manage off-cycle payments, high staff turnover, and super fund changes efficiently.

Our team can also help you understand the cashflow impact of moving from quarterly to per-pay contributions and implement controls to detect any shortfalls early. We provide advice and support for voluntary disclosures if needed and coordinate across payroll, HR, and finance to make the transition smooth and manageable.

With our expertise, you can be confident that your business is ready for Payday Super and that you can focus on running your operations without unnecessary stress.

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First announced in the 2021 Federal Budget, NFP’s including sporting clubs, societies and associations, with an active Australian business number (ABN) need to lodge an annual NFP self-review return to continue accessing income tax exemption. Find out more about the original announcement here.

The annual return reporting is part of the ATO’s revised guidance on the games and sports income tax exemption for NFP clubs under Tax Ruling 2022/2, aiming to enhance the transparency of income tax exemptions.

Lodgement period

Their first NFP period is between 1 July and 31 October 2024. The lodgement period will differ for clubs who don’t adopt a 30 June financial year end however, specifics are yet to be determined by the ATO.

How to prepare

The lodgement of the self-review return marks a major change in the reporting obligations for Not-For-Profit clubs as to maintaining their income tax exempt status. It is imperative that clubs take all necessary steps prior to the lodgement deadline to ensure they have appropriate documentation and procedures in place to support their income tax exemption classification and to be prepared to lodge the self-review return with appropriate disclosures.

In order for NFPs to prepare for the new online self-review return the ATO has outlined what organisations need to do:

• check to see if you have an active ABN
• identify your main purpose
• complete an Early Self Review – this Early Self Review form has just been released and the ATO has indicated that the questions in this checklist will be similar to the questions asked in the online return that will be required to be lodged next year.
• setup your myGovID and Relationship Authorisation Manager (RAM) to allow you to complete the NFP self-review return
• subscribe to the ATO’s monthly Not for Profit newsroom

Get in touch with SW

We can assist in your preparation for the new online return and completing the Early Self Review. To discuss your broader eligibility for income tax exempt status, please contact our Tourism, Hospitality and Gaming (THG) industry experts and not for profit experts.

Contributors

Blake Trad

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With a May election fast approaching, there was a lot of anticipation that this Federal Budget would provide much needed support for households in managing the cost of living. While borders have opened, many business in several key sectors are still feeling the impact of the Covid-19 pandemic and were also looking for some key measures to help get them back on their feet.

On the 29 March 2022, the Treasurer announced the Goverment’s plan for long-term economic growth in Australia, through job creation and focusing on investment in essential services and defence. The SW team has navigated the papers to find key measures for industry and sectors.

Take a look at our Fast Facts below or watch the full recording of the Budget Breakfast.

Did you miss out on our Federal Budget webinar?

Check out Catherine Birch, ANZ Senior Economist and our panel of experts as they shared their insights and key takeaways from the Budget.

Mandarin Overview – Federal Budget 2022/23

Watch our Mandarin team summarise the key announcements from this year’s Budget. SW’s team of Asian business experts deliver their insight into the challenges and practical opportunities.

Featuring our experienced and knowledgeable team: David Chu, Bessie Zhang, Vincent Shi, Toby Graham, Michael Chen and Michael Qin.

What does the Federal Budget mean for you?

Our Fast Facts provide an overview of the budget insights and potential opportunities from our team of experts. Tailored to your industry or business type, SW also reviews if the Federal Budget support measured up to expectations.

Take a look at what the Federal Budget means for you in 2022:

Agribusiness

Tourism, hospitality & gaming

Education

Individuals & SMEs

Energy & Resources

Property & infrastructure

The post Federal Budget Overview 2022/23 appeared first on SW Accountants & Advisors.

Within the gaming sector, our expertise spans the areas of independent operational analysis and review, auditing, business continuity planning, debt and equity finance, tax, virtual CFO services and much more.

Working with tourism and hospitality businesses we are well versed in these sectors’ unique needs and have the expertise to help you with accounting, tax and audit advice, risk management, strategic business planning and more.

We recognise the unique challenges our clients face, such as rising operational costs, adapting to the post-COVID environment, and difficulties in sourcing and retaining staff. Our SW team is here to help you capitalise on opportunities by harnessing technological advancements to streamline operations. We also provide accounting and tax compliance services as well as virtual CFO services, bookkeeping, and payroll support to maintain the financial health of your business.

At the forefront of industry trends and issues, our industry group consistently provide valuable resources, including alerts and articles tailored to the hospitality and gaming sectors. Furthermore, we host webinars, events and boardroom lunches that focus on critical changes within the gaming industry, ensuring you remain well-informed and prepared for the future.

Our THG services

Working with some of the most innovative businesses in the gaming, tourism, hotels and hospitality industries, our foundation of knowledge and expertise enables us to provide tailored, sector-specific solutions for your business.

We are well versed in these sectors’ unique needs and have the expertise to help you with:

Industry Associations & Sponsorships

Through our industry networks, we have partnered with the Australian Hotels Association, On Tap Hospitality, Tourism Accommodation Australia Community Clubs Victoria and Queensland Hotels Association.

Being at the forefront of industry issues, we regularly share resources such as alerts, articles and videos to the tourism, hospitality and gaming industry. We also have hosted webinars, events, roundtables and boardroom lunches to discuss the impending changes to the gaming industry.

Australian Hotels Association (AHA) Victoria

Community Clubs Victoria (CCV)

X

Tourism Accommodation Australia (TAA) Victoria

Queensland Hotels Association (QHA)

The post Tourism, hospitality & gaming appeared first on SW Accountants & Advisors.

With a national plan in place to transition Australia’s National COVID-19 Response to allow visits to regional areas, plus the festive season fast approaching, it is anticipated the wine sector will see a massive increase in sales and visits to their wineries. We’ll be exploring the issues and long-run opportunities for Australian winemakers to make it more than a sugar rush with real life consumer data and insights from a range of experts!

Join us and experts as we explore:

• Consumer wine behaviour trends before, during and after lockdown
• How wineries can attract visitors and convert them into long term customers
• How wineries can create a more stable and sustainable business over the long term
• What grants are available and how to access them.

Your guides online

Tom Mullarkey Partner, SW	Mark O’Callaghan Managing Director, Wine Network Consulting	Sam Morris Director, SW
Robin Shaw Founder & Lead Consultant, Wine Tourism Australia	Michael Whitehead Head of Agribusiness Insights, ANZ

The post Spotlight | Wine Tourism – The Great Reopening appeared first on SW Accountants & Advisors.

With an election looming, the conservative Budget included few surprises, continuing to give support to some key industries (but not all), that have been most significantly impacted by the economic downturn. 

Did you miss out or do you want to watch the Budget Breakfast again? The full recording is now available to you online and free of charge to watch whenever suits you. 

Federal Budget 2021/22 Mandarin Overview

Watch our Mandarin team give us a review of what took center stage in this year’s Budget.

Fast Facts

Our Fast Facts take a look at what took centre stage in the Federal Budget in areas of personal, business and industry support.

Agribusiness

Financial Services

R&D, grants & incentives

Tourism, hospitality & gaming

Education

Income tax

Small business

Energy & Resources

Property & infrastructure

Superannuation

The post Federal Budget 2021/22 appeared first on SW Accountants & Advisors.

The Wine Tourism and Cellar Door Grant program has been introduced to support producers who add value by encouraging visitors to wine regions and therefore encourage wine tourism. For each financial year, total funding of $10 million is available under the program.

What is on offer?

Wine producers will be able to access an annual grant reflective of their eligible physical cellar door sales.

Who can apply?

To be eligible for the Wine Tourism and Cellar Door Grant, applicants must:

• be a wine or cider producer
• be a legal entity registered for GST with an active ABN
• have made at least $1,207,000 (GST exclusive) in sales of rebatable wine in the relevant financial year
• accrue rebatable domestic cellar door sales in excess of any such sales used to meet the $1,207,000 (GST exclusive) threshold in the relevant financial year
• have paid the WET on all eligible sales used as part of the application
• have owned or leased a physical cellar door in Australia in the relevant financial year and/or their related entity/ies have owned or leased a physical cellar door in Australia in the relevant financial year
• have a liquor licence valid in the relevant financial year.

Important dates

Applications for Round 2 will close on Friday 30 October 2020.

How can we assist?

Get in touch with one of our experts below to find out how you can benefit from this opportunity.

The post Grant alert: Wine Tourism and Cellar Door Grants appeared first on SW Accountants & Advisors.

Successful projects will receive a minimum $10 million grant from the Commonwealth (matched 1:1).

Eligibility

Applications must be legal entities with an ABN or ACN, and be one of the following:

• A private sector business
• A State or Territory Government
• A local governing body
• A not-for-profit organisation that has been established for at least two years.

Projects

The Fund will support projects for ‘common-use’ infrastructure or private use infrastructure that deliver:

• Job creation and flow on benefits to the region
• Economic growth
• Stronger regional communities

Examples of ‘common-use’ infrastructure projects may include freight hubs, roads, ports and terminals, medical hubs, communication infrastructure, and integrated tourism activities and assets that enhance and support Australia’s regional tourism experience.

Projects must be located in eligible areas of regional Australia. If a project is located in an excluded area, it must be clearly demonstrated how economic benefits flow directly into an eligible area.

Closing date  

Selection of projects will be undertaken in two stages. Stage One requires submission of an Initial Application for competitive assessment. Stage Two is for the submission of a Full Business Case.

Initial applications for Stage One will close at 5pm AEST on 27 April 2018.

For further information on how to apply, please contact Sam Morris. 

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