Here are a few key areas business owners should be thinking about now, rather than scrambling later.
1. ATO Focus Areas for 2026
The ATO has made it clear that improved reporting pathways through STP and integrated banking data mean real-time monitoring is now normal. Businesses can expect continued focus on:
- unpaid superannuation
- inaccurate payroll reporting
- GST discrepancies and lodgement delays
- personal vs business expenditure separation
Getting ahead now prevents stress later — especially in an audit climate that is becoming more automated and data-driven.
2. Payday Super — Be Prepared
2026 will bring one of the biggest payroll shifts in recent years: Super will be paid at the same time as wages, not quarterly.
This means businesses will need:
- cash flow to support more frequent super payments
- payroll systems capable of processing contributions automatically
- internal processes tightened to prevent late lodgements
Those who prepare early will transition smoothly — those who leave it until the deadline may feel the pinch.
3. Review Business Structure & Risk Exposure
Many businesses evolve over time without reviewing their structure. If 2025 brought growth, expansion, asset purchases or staffing increases, then 2026 may be the right time to evaluate whether your entity still works for you in terms of:
- tax efficiency
- asset protection
- exit and succession planning
A quick review now could save years of complexity later.
4. Invest in Better Systems
Manual systems cost time and money — even if they feel familiar. Upgrading digital tools for payroll, bookkeeping, inventory or job management can reduce error, free up your team and provide the real-time data you need to make stronger decisions.
Looking forward instead of looking back is how strong businesses stay competitive. A new year is more than a date change — it’s an opportunity to reset, refocus and build for what’s next.