In this episode of BK Pod, the focus is on the practical realities of Payday Super and the growing operational pressure it places on BAS Agents and bookkeepers. Rather than discussing legislation in theory, the episode explores the real-world issues practitioners are already facing as the ATO Small Business Superannuation Clearing House (SBSCH) moves toward closure and super obligations shift into a much tighter payroll cycle.

The discussion highlights the key pain points BAS Agents need to prepare for, including managing multiple clients, rejected super payments, contractor super obligations, SMSFs, client approvals and the challenge of tracking super payments through to final receipt by the employee’s fund. The episode also examines why BAS Agent access to SGC accounts becomes increasingly important under Payday Super, particularly as the ATO is expected to issue more SGC assessments under the new framework.

The episode finishes by looking at the importance of stronger workflows, better visibility and improved record keeping, along with a discussion around Wrkr as one possible clearing house solution for clients transitioning away from the ATO SBSCH.

Key Takeaways

• The SBSCH closure means BAS Agents need to identify affected clients now.
• Payday Super creates significant workflow and timing pressure across payroll processes.
• Rejected payments, contractors and SMSFs remain major risk areas.
• BAS Agents need visibility over payment status, reporting and evidence trails.
• SGC account access will become increasingly important under Payday Super.
• Strong workflows and client processes will be critical to reducing compliance risk.

In this episode of the BK Pod, the focus is on turning two major compliance pressures facing bookkeepers and BAS agents into practical, operational frameworks. First, the discussion centres on the Code of Professional Conduct—not as a theoretical obligation, but as something that must be actively evidenced within a practice. The key message is clear: it’s no longer enough to believe you’re compliant; you need systems, controls, and measurable indicators that prove it. By translating code obligations into day-to-day processes and then into KPIs, practitioners can monitor performance, identify risks early, and confidently stand behind the declarations they make to the regulator.

Alongside this, the episode highlights the approaching reality of Payday Super (PDS) and the significant operational pressure it places on employers and their advisors. With super guarantee needing to be paid within tight timeframes—aligned with payroll and received by funds within seven business days—there is very little margin for delay or error. The conversation emphasises that while legislative delays have compressed preparation time, the expectations on employers remain high, with increased ATO visibility and enforcement, including automatic SGC assessments where obligations are not met.

Key Takeaways

• Code compliance should be measurable, not just understood
• Converting obligations → controls → KPIs creates real evidence of compliance
• Strong systems (QMS) are essential for consistent, defensible work practices
• BAS Agents must be able to support their TPB declarations with proof
• Payday Super introduces tight 7-day processing timeframes with minimal tolerance for delays
• The ATO will have increased visibility, leading to more automatic SGC assessments
• Bookkeepers play a critical role in educating clients and refining payroll processes
• Preparation before key deadlines is essential—last-minute fixes won’t work in this environment

In this month’s BK Pod, we cover two key developments affecting the bookkeeping profession. First, we provide an update on the proposed Tranche 2 Anti-Money Laundering (AML) reforms and what they may mean for BAS agents and bookkeepers. A practical decision-tree approach is discussed to help practitioners determine whether their services may trigger a requirement to register with AUSTRAC. The discussion focuses on three potential “hotspots”: acting as a director or trustee for a client, providing a registered office or business address, or receiving, holding or controlling a client’s money as part of executing transactions. Importantly, it is clarified that simply preparing ABA payment files or having limited authority where the client still approves payments will not generally constitute control of client funds.

The episode also explores recent developments following the Tax Ombudsman’s report into ATO agent services. The report identified several areas where the ATO’s engagement with tax and BAS agents could be improved, particularly in relation to digital services, phone support and overall interaction with the agent community. In response, the ATO has acknowledged many of the concerns raised and committed to addressing the issues through a structured consultation process.

As part of this response, a new consultation forum known as the Tax Practitioners Implementation Consultation (TPIC) group has been established. The group brings together ATO representatives, professional associations and practitioners to work through the report’s recommendations and develop practical improvements. While meaningful reform will take time, the early meetings indicate a clear commitment to improving systems and strengthening the relationship between the ATO and the agent community.

Key Takeaways

• AML Tranche 2 reforms may require some BAS agents or bookkeepers to register with AUSTRAC, depending on the services they provide.
• Three key AML “hotspots” include acting as a director/trustee, providing a registered business address, or controlling client funds during transactions.
• Preparing ABA files or payment batches alone does not constitute control of client funds, meaning AUSTRAC registration is generally not required in those cases.
• The Tax Ombudsman’s report identified major issues in ATO agent services, particularly digital systems and phone support.
• The ATO has established the TPIC consultation group to work with industry bodies and agents to implement improvements and address the report’s recommendations.

The latest episode of the BK Pod is out now—bringing you practical insights and updates to support your practice as we move into 2026.

Kelvin Deer (ABN Director) steps through a suite of new and upcoming tools for BAS agents, including the BAS Agent Readiness Checklist, AML/CTF Kit, Supervision & Review Playbook, Breach Reporting Guide, and the soon-to-be-released Payday Super Kit.

Then Peter Thorp and Kerrie Jarius unpack the ATO’s recent changes to the General Interest Charge (GIC) remission process. They explain what’s new, how to lodge remission requests using the new form, and what bookkeepers can expect when dealing with debts under—and over—$2,500.

In this episode:

• Your 2026 Toolkit for AML, Payday Super, QMS, plus staff/contractor supervision, and the updated breach reporting rules
• How to use the new ATO remission form and where to lodge it
• Why small debt cases under $2,500 may now be faster and easier to resolve
• What the new written outcomes mean for you and your clients
• Which remission claims still rely on individual case officer discretion

In this episode of the BK Pod, we cover three key developments impacting bookkeepers and their clients: the evolving legal tests distinguishing contractors from employees, the upcoming closure of the ATO’s Small Business Super Clearing House (SBSCH), and important reminders around cyber security heading into the new year.

The episode focuses on the recent Dickerson v Kagura Games case, which examined whether a remote Australian worker—contracted by a US gaming company—was an employee under the Fair Work Act. Despite the contract being labelled “independent contractor,” the Fair Work Commission applied the new section 15AA test, introduced in August 2024. This test looks beyond the contract to the true nature and substance of the working relationship. In this case, the Commission found that Ms Dickerson was, in fact, an employee, due to the control and direction imposed on her by the company.

We also discuss the closure of the SBSCH, which will be permanently decommissioned at 11.59 pm on 30 June 2026. Bookkeepers should begin preparing clients now for this transition. The ATO has confirmed that access to the system and its stored information will cease at that time, with no guarantee of post-closure access. However, SG payments can still be made using previously generated payment references until 28 July 2026—as long as the submission was made before the June deadline.

The final segment focuses on cyber security risks, particularly around ATO systems and client portals. While the ATO will usually cover fraudulent activity when a breach occurs without agent or client fault, the administrative burden and reputational risk remain significant. The key message here is that proactive cyber hygiene—including strong passwords, multi-factor authentication, and client education—is essential heading into the new year.

Key Takeaways

• The section 15AA test under the Fair Work Act looks at the real working relationship, not just the contract terms.
• Even if someone is labelled a contractor, they may still be an employee for Fair Work purposes—bringing super, leave, and unfair dismissal rights into play.
• The ATO’s SBSCH will close permanently on 30 June 2026—ensure clients extract reports and transition to a new clearing house well before then.
• SG payments submitted before 30 June can still be paid up to 28 July 2026 using existing PRNs.
• Cyber attacks on tax and BAS agents are rising—now’s the time to review and reinforce your digital security systems.

In this episode, Kelvin Deer, Peter Thorp and Kerrie Jarius tackle two of the biggest upcoming changes impacting bookkeepers and BAS Agents — the expansion of Anti-Money Laundering (AML) rules and the introduction of Payday Super (PDS). These reforms are reshaping compliance and cash flow planning, and while both carry uncertainty, the message is clear: preparation and perspective are key.

Kelvin opens by cutting through the noise around the upcoming AML reforms. There’s been confusion online about whether BAS Agents will be captured from 1 July 2026. He notes it’s not about job titles, but rather the services that are provided. He notes that Table 6, Item 3 is intended for scenarios where a professional controls or manages client funds in connection with executing a transaction and poses the question whether routine bookkeeping activities — including payroll and standard AP workflows — , on their face value, fall into that category, but it depends on the facts.

Kelvin emphasises that the ABA are working with CPA Australia, to actively engage with AUSTRAC to clarify these boundaries for BAS Agents, particularly around payroll and accounts payable. The message to listeners is to treat sweeping claims with caution, stay calm, and look out for formal guidance when known.

The discussion then shifts to the Payday Super reforms and what they mean for small business cash flow. Pete and Kerrie highlight that from 1 July 2026, employers will need to pay super on payday instead of quarterly — a change that effectively brings forward about one-third of a business’s annual super liability. For many, especially in hospitality, construction, and seasonal industries, this could create a serious short-term cash strain. They walk through practical ways to prepare, such as progressively moving SG payments forward now, setting aside funds, or adjusting credit facilities. The ATO’s transitional guidance (PCG 2025/D5) introduces a “traffic light” system, offering leniency for employers making genuine efforts to comply. However, bookkeepers should help clients plan early to avoid penalties once the hands-off period ends.

Key Takeaways

• AML reform from 1 July 2026 focuses on what services you provide, not your job title.
• Routine bookkeeping, payroll, and admin appear incidental and not captured — but final AUSTRAC clarification is pending.
• ABA working with CPA Australia to actively engage AUSTRAC to confirm practical implications for BAS Agents.
• Payday Super will require employers to pay SG on payday — a permanent shift bringing forward ~⅓ of annual SG costs.
• Industries with tight or seasonal cash flow will need tailored planning to meet the change.
• ATO’s PCG 2025/D5 provides a one-year grace period with reduced compliance action for genuine attempts to comply.
• Bookkeepers should start conversations with clients now to manage both compliance uncertainty and cash flow impact.
• The overarching message: don’t panic — plan early, stay informed, and adapt proactively.

In this edition of BK Pod, Peter and Kerrie discuss Ordinary Time Earnings (OTE). The Payday Super (PDS) legislation also introduces an adjacent term, Qualifying Earnings (QE), that, together with OTE, will drive key elements of PDS. That means a very clear working knowledge of OTE becomes essential. Interpretive material on the ATO website has been enhanced to assist in this improved understanding, particularly in areas such as allowances, leave, and terminations.

The second half of the podcast previews the Build, Grow, Succeed Roadshow, taking place in five cities this October. The event delivers practical, non-software content for bookkeepers, including sessions on succession planning, compliance updates, and business growth strategies. Dale Dixon highlights MYOB’s support of the event, emphasising its educational focus. A live panel session, interactive learning, and CPD hours make the roadshow a valuable development opportunity, alongside networking with fellow professionals.

Key Takeaways

• OTE explanatory material now updated: better and clearer explanations and examples regarding ‘all things OTE’ now available on the ATO website.
• Bookkeepers must be well versed in OTE inclusions & exclusions in order to properly deal with the Pay Day Super regime.
• The Build, Grow, Succeed Roadshow runs across five cities in October, offering CPE and practical content tailored to bookkeepers.
• Sessions include succession planning, compliance updates, Scaling Sharp, and a live Q&A panel—with a focus on learning, not software demos.

In this edition of BK Pod, Peter and Kerrie provide an update on the confirmed closure of the SBSCH, which will occur at midnight on 30 June 2026, regardless of Payday Super legislation timing. With over 250,000 employers needing to transition to a new Clearing House, bookkeepers will play a crucial role in educating clients, offering advice, and in some cases, implementing new solutions. The focus now is communication, with the ATO expected to ramp up messaging in the lead-up to the shutdown.

The second half of the podcast previews the Build, Grow, Succeed Roadshow, taking place in five cities this October. The event delivers practical, non-software content for bookkeepers, including sessions on succession planning, compliance updates, and business growth strategies. Dale Dixon highlights MYOB’s support of the event, emphasising its educational focus. A live panel session, interactive learning, and CPD hours make the roadshow a valuable development opportunity, alongside networking with fellow professionals.

Key Takeaways

• SBSCH will shut down on 30 June 2026; bookkeepers should prepare clients now by identifying users and helping transition to a new Clearing House.
• Bookkeepers may be called on to advise on or implement CH solutions depending on client needs and engagement.
• The Build, Grow, Succeed Roadshow runs across five cities in October, offering CPE and practical content tailored to bookkeepers.
• Sessions include succession planning, compliance updates, Scaling Sharp, and a live Q&A panel—with a focus on learning, not software demos.