Behind the Books
Payday Super Is Now Law: What Employers Need to Know Before 1 July 2026
Significant changes are coming to the way Australian employers pay superannuation. With the government’s Payday Super reform now officially passed into law, all businesses will soon be required to pay super at the same time they pay their employees’ wages.
The ATO’s Small Business Superannuation Clearing House Is Closing: What Employers Need to Do Before July 2026
Major changes are underway for employers who use the ATO’s Small Business Superannuation Clearing House (SBSCH). As part of the government’s broader superannuation reforms, the SBSCH will permanently close on 1 July 2026, meaning businesses will need to transition to a new way of making super payments.
Understanding Your Obligations When Employing Casual Employees
Employing casual staff offers flexibility but comes with specific obligations. Casual employees differ from permanent staff in several ways, including entitlements and rights.
Your End-of-Year Workplace Checklist for Small Businesses
The end of the year is a busy time for small businesses. Between planning holidays, managing staff leave, and keeping payroll accurate, it’s important to ensure compliance with workplace laws. Use this checklist to help your business finish the year smoothly and legally.
Including Debts on Hold in ATO Account Balances: What Business Owners Need to Know
From August 2025, the ATO will change the way your tax account appears, which may affect what you see when you log in.
Until now, any “debts on hold” weren’t included in your account balance. That sometimes made it tricky to get a clear picture of what was owed. From August, these debts will start appearing in your account, giving you (and your bookkeeper or BAS Agent) better visibility of your full tax position.
Self-Onboarding Tools Don’t Replace ATO Obligations: What Business Owners Need to Know
Payroll platforms are evolving quickly, and many now offer employee self-onboarding tools. Instead of manually entering employee details, your team members can input their own information directly into the system.
It’s a big time-saver. It reduces errors. It streamlines admin.
The Value of a Registered BAS Agent: Why It Matters for Your Business
When it comes to managing your business finances, accuracy and compliance are essential. One of the best steps you can take as a business owner is to engage the services of a registered BAS Agent. At Diverse, we’re proud to be fully registered with the Tax Practitioners Board (TPB), giving our clients the peace of mind that their reporting obligations are in safe hands.
The TPB has recently launched its “Find a BAS Agent You Can Trust” campaign, which highlights the importance of using registered professionals and the risks involved in working with unregistered preparers.
Are Your Payroll Records Up to Scratch? Here’s What Small Businesses Need to Know
If you’re a small business owner with staff, now is the time to review your payroll record-keeping practices. The Fair Work Ombudsman (FWO) has been actively conducting spot checks across six major Australian cities, targeting businesses to ensure compliance with record-keeping laws.
Cyber Wardens Level 2: A Must-Do Course for Small Business Owners
Cybersecurity can often feel overwhelming, especially for small business owners already juggling so much. But the Cyber Wardens: Safe AI for Small Business course is a game changer. Developed to be clear, practical, and easy to follow, this course is packed with insights into how artificial intelligence (AI) is shaping both the tools we use every day—and the tactics of cybercriminals.

