August Updates: NDIS worker benefits, Super Clearing House and Key Deadlines
Industry Spotlight: Portable Long Service Leave (PLSL) & NDIS
From 1 October 2025, South Australia will introduce Portable Long Service Leave for the community services sector, including NDIS providers. Employers will need to register within 28 days and pay a 2.2% levy on eligible wages. The first quarterly return is due 21 January 2026.
Other jurisdictions already operating similar schemes include Victoria, Queensland, and the ACT, while NSW launched from 1 July 2025. The NT has passed a bill (not yet commenced), and Tasmania is considering adopting a model.
This means NDIS providers will need to update payroll systems and budgets to ensure compliance. Workers gain greater stability, while employers benefit from reduced long-term liability provisioning.
ATO Super Clearing House – Important Closure
The ATO has confirmed that the Small Business Superannuation Clearing House (SBSCH) will close on 1 July 2026, with access ending 30 June 2026. If you process your super through Xero, you do not need to do anything.
New registrations will not be accepted after 1 October 2025.
Current users can continue until the closure date.
Businesses are encouraged to move to alternatives such as payroll software with built-in super functions or clearing house services offered by super funds.
This change ties into the broader Payday Super reforms, which will require super to be paid at the same time as wages. Now is the time to review your payroll setup and plan for a smooth transition.
Hiring: Getting It Right from the Start
The ATO has created resources to guide small businesses through the entire hiring journey from planning your first hire to managing ongoing obligations and employee exits. These include short videos, checklists, and articles on topics like PAYG withholding, super obligations, and worker entitlements. Staying on top of these steps helps you avoid costly compliance mistakes and build a solid foundation for your growing team.
Explore more at the ATO’s Hiring Resources.
Capital Gains Tax: Main Residence Exemption Tips
The main residence exemption remains one of the most valuable CGT concessions, but it can also be misunderstood. The ATO reminds taxpayers to:
Record property sales, rentals, or business use of their homes.
Keep detailed records to make lodging simpler.
Remember the 6-year absence rule for rented-out residences.
Understand that only one property can be a main residence at a time, with a limited 6-month overlap rule.
Check how changes in tax residency affect eligibility.
Key Upcoming ATO Lodgment Dates
Stay ahead with these important deadlines:
Taxable Payments Activity Report (TPAR): Due 28 August 2025
Monthly IAS (PAYG Withholding & Instalments): Due 21st of each month (e.g. 21 September, 21 October).
Quarterly BAS (Q1: July–September): Due 28 October 2025.
Individual Income Tax Returns (self-prepared): Due 31 October 2025.
Individual Income Tax Returns (via registered tax agent): Extended dates apply, generally into 2026 depending on lodgement program.
We recommend marking these dates now to avoid late lodgement penalties.
Final Word
With PLSL reforms rolling out, the ATO closing its super clearing house, and key tax deadlines approaching, now is the time to get your systems in order. We’re here to support you, whether it’s helping with payroll compliance, clarifying CGT exemptions, or ensuring your lodgements are on track.