Every Australian compliance change starting 1 July 2026

Why 1 July 2026 matters

1 July is always the start of the Australian financial year, but 1 July 2026 stacks more material compliance changes onto a single date than any year in recent memory. If you employ staff, handle client money, or are an APRA-regulated trustee, at least one of these affects you — and several affect everyone.

This is the index. Each item links to the obligation, hub or free tool that takes it further.

Payday Super

The single biggest payroll change in a generation. From 1 July 2026, superannuation guarantee (SG) must reach each employee's super fund within 7 business days of every pay event — quarterly super cycles end.

• The earnings base shifts from Ordinary Time Earnings (OTE) to a broader Qualifying Earnings (QE) measure
• Miss the 7-day window and the Super Guarantee Charge (SGC) plus nominal interest accrues per pay run, not per quarter — the cost of error compounds far faster
• Payroll software, clearing-house timing and reconciliation all need to be tested before the first July pay run

Score your readiness with the Payday Super readiness tool and read the deep-dive in the Payday Super hub.

AML/CTF Tranche 2

Since 1 July 2026, the anti-money-laundering regime has extended to five new "designated service" sectors for the first time: real estate agents, lawyers + conveyancers, accountants + tax advisers, trust and company service providers (TCSPs), and dealers in precious metals + stones.

If you're captured you need an AML/CTF program (ML/TF risk assessment + AML/CTF policies), a designated AML/CTF compliance officer, customer due diligence including beneficial ownership, transaction monitoring, and reporting (SMRs within 3 business days, or 24 hours for terrorism financing; TTRs within 10 business days). AUSTRAC enrolment is due 28 days after you first provide a designated service — 29 July 2026 for services provided from 1 July 2026.

• Check capture with the AML Tranche 2 scope checker
• Walk through enrolment in our AUSTRAC enrolment guide
• Full detail in the AML Tranche 2 hub

Tax + super thresholds

1 July is the standard reset date for indexed thresholds. Watch for:

• Super guarantee rate — confirm the SG percentage applying from 1 July 2026
• Concessional + non-concessional contribution caps — indexed in line with AWOTE
• Transfer balance cap adjustments
• Car limit + depreciation thresholds for FBT and income tax
• Division 293 + study loan repayment thresholds

Always confirm the exact figures against the ATO before relying on them — verify each rate at its primary source.

CPS 230 for super trustees

APRA's operational risk standard CPS 230 has applied to ADIs and insurers since 1 July 2025. From 1 July 2026 it extends to RSE licensees (super fund trustees), subject to the April 2026 transition relief.

Trustees need a board-approved operational risk framework, a critical operations register with tolerance levels, a tested business continuity plan, and a material service-provider register. Score your program with the CPS 230 readiness tool.

What to do before 1 July

1. Run the Compliance Fingerprint — a 2-minute assessment that tells you which of these changes actually apply to your business.
2. Subscribe to the deadline calendar — add the .ics feed to Outlook / Google Calendar so every reporting date lands automatically with reminders.
3. If you employ staff: test your first post-1-July pay run for Payday Super timing now, not in July.
4. If you handle client money or property: confirm Tranche 2 capture and start your AUSTRAC enrolment before the 29 July deadline.
5. If you're an APRA-regulated trustee: confirm your CPS 230 application date and close the highest-severity gaps first.