1. Stress-Test Your Margins (Before the Repricing Lag Hits)

March data shows that 87% of NSW operators are concerned about input costs. The “repricing lag”, the gap between your costs going up and your prices following, is where cash flow dies.

• The Move: Don’t wait for tax time. Review supplier contracts and pricing assumptions now.
• The Opportunity: The $20,000 instant asset write-off is available until 30 June. If you commercially need tech or equipment, the timing matters for your 2026 position.

2. Payday Super: The End of the “Cash Buffer”

From 1 July 2026, Payday Super begins. You must pay super at the same time as wages.

• The Move: For years, quarterly super acted as a 90-day cash flow buffer for SMEs. That buffer is disappearing.
• The Test: Run a “dry run” in May. Does your bank account have the liquidity to cover wages plus super every single cycle? If not, we need to look at your working capital structure now.

3. Workers Comp & Payroll Tax: Check the “Fine Print”

While the NSW government has frozen premium targets, your individual bill can still spike if your wages have grown or your role classifications are wrong.

• The Move: Review your wage declarations and staff classifications before renewal. If your total Australian wages are approaching $1.2M, payroll tax registration is no longer a “future” problem—it’s a today problem.

4. The New AML/CTF Reality (Real Estate, Law & Accounting)

From 1 July 2026, a new wave of “Tranche 2” compliance hits professional services and property. If you handle client money, transactions, or company setups, the law now treats you as a front-line defender against financial crime.

• The Move: This isn’t just more paperwork; it’s a governance shift. Start documenting your “Know Your Customer” (KYC) processes now so they don’t choke your onboarding in July.