Frontgate September Newsletter

Newsletter | September 2026

Hello Subscriber First Name

September is here, and we’re looking forward to sharing what’s happening at Frontgate Advisory this month.

As always, our focus is on keeping you informed and helping you stay prepared for the months ahead.

Thank you for being part of the Frontgate community. We hope you enjoy this month’s update.

– The Frontgate Advisory Team

Draft legislation released for minimum tax on discretionary trusts…

Draft legislation has been released outlining proposed changes to the taxation of discretionary trusts, including an alternative option to restructuring.

Irrigation Pricing Eligibility Is Changing

From 1 July 2027, irrigation pricing eligibility will change, with Queensland Government-set pricing applying only to eligible owner-operated businesses that use water for irrigation.

Eligible irrigators should apply for the current 15% irrigation pricing discount, which is provided as a rebate after paying eligible water bills. Once approved, the application also confirms eligibility for future government-set irrigation pricing.

Businesses must meet specific eligibility requirements, including owner involvement, declaring primary production income for tax purposes and using water for irrigation.

ATO motor vehicle registries data-matching program

The ATO is acquiring motor vehicle registries data from state and territory authorities from the 2026 to the 2030 income years.

The information will be matched against ATO records to identify taxpayers who are not meeting their registration, lodgment, reporting, or payment obligations across a number of taxes (including GST, FBT, fuel tax credits and income tax).

The data will also be used to support ATO compliance activities through modelling, risk profiling and case selection.

The data collected may include identification details for purchasers, sellers and other relevant parties, together with transaction dates and types, sale prices, market values, vehicle garage addresses, intended use, vehicle specifications and registration details.

The ATO expects to collect data relating to approximately 2.5 million individuals each financial year.

Payday Super and independent contractors

The ATO is reminding businesses that Payday Super changes when super contributions must be paid, not who is entitled to receive them. Businesses generally need to pay super where they engage an independent contractor mainly for their labour, personal effort, skills or time.

This can apply even if the contractor: has an ABN; invoices the business for their work; or is described as a contractor in a written agreement.

Where an independent contractor is entitled to super, the contribution must be paid for each payday and reach their super fund within seven business days after payday.

It is not mandatory to report payments made to independent contractors through Single Touch Payroll ('STP'). However, if a business reports them voluntarily, it must meet the STP reporting requirements, including reporting qualifying earnings and super liability information.

$1,000 standard deduction for work expenses

The ATO has recently updated its Employees guide for work expenses to remind taxpayers that the new $1,000 standard deduction cannot be claimed for the 2026 income year.

From 1 July 2026 (i.e., in respect of the 2027 income year and later years), employees may choose either the standard deduction for work related expenses of up to $1,000, or a deduction for the actual work-related expenses they incur.

Taxpayers should continue keeping records for deductible work expenses incurred from 1 July 2026. If, at the end of the 2027 income year, they choose to claim their actual expenses, they must have the required written evidence for those expenses.

IMPORTANT DATES

30th September 2026

Workcover due date

21 October

September monthly BAS + PAYG instalments due

28 October 2026

Q1 2026–27 activity statement and PAYG instalment obligations due

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