Payroll compliance is stepping up in 2026 (Hervey Bay & Fraser Coast): what small businesses should check now

Sue Gordon

Keeping up with ATO deadlines and compliance updates can feel like a moving target, especially when you are juggling day-to-day operations. Below is a practical, plain English summary of the key dates and changes, with notes on what they mean for Australian small business owners.

ATO activity statement due dates (BAS and IAS)

If you’re running a small business in Hervey Bay or across the Fraser Coast, you’ve probably felt it already: compliance expectations are rising, and the margin for “we’ll fix it later” is shrinking.

Recent joint compliance activity (including Operation Topaz) is a good reminder that payroll, super, record keeping and onboarding systems need to be tight, not just “good enough”. The upside is simple: when your foundations are solid, reviews and audits are far less stressful and far less expensive.

This guide breaks down what’s being targeted, what to check in your business, and the key ATO dates to keep on your radar.

What Operation Topaz tells us (in plain English)

Operation Topaz was a coordinated compliance operation involving the Australian Taxation Office (ATO), the Fair Work Ombudsman, and immigration compliance officers. While it focused on labour hire and agriculture in regional Queensland, the issues uncovered are common across many industries that rely on casual, seasonal, or fast-growing teams.

According to the Fair Work Ombudsman, the operation identified significant liabilities and follow-up activity for some businesses.

If you want the official summary, here’s the source: Fair Work Ombudsman: Operation Topaz media release

The most common payroll and compliance issues we see (and what to fix)

These are the “pressure points” that tend to show up when a business grows quickly, hires casually, or hasn’t reviewed payroll settings in a while.

Incorrect pay rates or classifications

Award interpretation and classifications are a big one. If the classification is wrong, everything else can be wrong too (base rate, penalties, overtime, allowances).

What to do:

Confirm the correct award or agreement for each role
Check classifications for every employee (especially long-term casuals)
Review pay rates after award updates

Missing or late payslips

Payslips need to be issued correctly and on time, with required details included.

What to do:

Review your payslip template/settings in your payroll software
Make sure pay runs are consistent (even when you’re busy)

Poor record keeping

When records are incomplete or scattered, compliance reviews take longer and become more disruptive.

What to do:

Store onboarding docs, contracts, and key payroll records in one place
Make sure employee details are current (address, TFN status, super fund, etc.)

Super guarantee errors or late payments

Super needs to be calculated correctly and paid on time. Late super can create extra admin and may not be tax deductible.

What to do:

Reconcile super each pay cycle (or at least monthly)
Confirm contributions are actually received by the fund by the due date

Work-rights checks not completed before starting

If you employ staff who need work-rights checks, the timing matters.

What to do:

Build a simple onboarding checklist so this never gets missed
Keep evidence of checks with the employee’s onboarding file

A practical onboarding checklist (so problems don’t start on day one)

Most payroll issues begin at onboarding. A clean, repeatable process makes everything easier.

At a minimum, make sure you:

Collect a TFN declaration
Collect a Super Choice form
Provide the Fair Work Information Statement
Confirm award/classification, pay rate, and entitlements before the first shift
Put employment agreements and key policies in place
Set up record keeping so documents can be produced quickly if requested

If you want extra workplace guidance tools, Small Business PEAK has launched a practical hub aimed at small business owners.

Key ATO dates to keep on your radar (bookkeeping essentials)

Even if payroll is your biggest risk area, staying on top of BAS, IAS and super due dates is still a core part of good bookkeeping.

For the official ATO calendar, use ATO due dates by month.

Activity Statement due dates (from the ICB eBrief)

Monthly BAS/IAS

January Activity Statement: 21 February 2026

February Activity Statement: 21 March 2026

Quarterly BAS

December Quarter 2025 (incl. PAYGI): 28 February 2026

March Quarter 2026 (incl. PAYGI): 28 April 2026

Super guarantee due dates (from the ICB eBrief)

Oct to Dec 2025 quarter: contributions must be in the fund by 28 January 2026
Jan to Mar 2026 quarter: contributions must be in the fund by 28 April 2026

Note: if a due date falls on a weekend or public holiday, the due date generally rolls to the next business day.

Need help getting your payroll and bookkeeping systems compliant?

If you’re not 100% confident your payroll classifications, super, payslips, and record keeping would hold up under a review, it’s worth tightening things up now.

Logical Bookkeeping supports Hervey Bay and Fraser Coast small businesses with: – Payroll setup and ongoing payroll processing support – Super tracking and reconciliations – Bookkeeping systems and clean record keeping – BAS/IAS support and due date planning

Enquire about payroll and bookkeeping support and we’ll help you get your foundations sorted.

General information only. For advice specific to your business, speak with your bookkeeper or accountant.