From 1 June, study and training loan balances will be indexed at 2.8%. Indexation applies to the outstanding balance and is based on the lower of the Consumer Price Index or the Wage Price Index. Now is a timely opportunity to remind clients they can reduce their loan balance before indexation applies.

To ensure a voluntary repayment is processed in time, clients need to factor in payment processing. The ATO recommend that all voluntary repayments are made by 26 May. BPAY or credit card are the quickest and most reliable methods for meeting the deadline.

Use the ATO’s business benchmarks to compare your clients’ performance with others in their industry. You and your clients can access the benchmarks via the ATO app’s business performance check tool.

Our 2025 benchmarks calculator has been updated with these new figures.

The ATO’s latest media release explains recent changes to super fund stapling and what employers should consider when onboarding new employees.

The ATO is emailing employers, encouraging them to act now to prepare for Payday Super. If your employer clients contact you about this, encourage them to view their new web content, which supports them during this critical changeover period by explaining what to do, how to plan ahead, and how to avoid issues when Payday Super begins.

More information is now available for family trust and interposed entity elections.

The ATO is writing to some businesses to let them know they’re updating their GST reporting and accounting methods because they’ve exceeded the relevant thresholds. Changes will take effect from 1 July 2026. You don’t need to wait – GST reporting and accounting methods can be updated anytime in Online services for agents. Find out more in ATO Business bulletins newsroom article.

The ATO has identified behaviours by some tax professionals that pose higher risks to compliance and system integrity, including: 

• advising or encouraging clients to claim refunds they may not be entitled to 
• charging fees that are calculated as a percentage of any refund received, with no other fees charged. 

While contingency fee arrangements are legal, they can create incentives that increase the risk of incorrect claims. They encourage you to remain vigilant and to report behaviours that present compliance risks. Your actions support a level playing field and help maintain trust in the system for the broader community.

Don’t miss the deadline! Be sure to make your minimum payment from your pension account by 30 June.

Use the Lodgments menu in Online services for business to lodge a range of forms and statements.

How to set up a bank account for your self-managed super fund to process contributions and rollovers, and pay expenses.