From payroll reform to professional development, this issue explores several important topics for businesses and investors. We unpack the new Payday Super laws that will soon change how employers handle super contributions and clarify when further study — like an MBA — can genuinely pay off at tax time. We also look at the Federal Government’s proposed “cash acceptance” rules that could see some retailers required to accept notes and coins again, and what that means for everyday operations. Finally, for SMSF trustees, new draft guidance from the ATO highlights why education is more than just good practice — it is essential to avoid compliance risks and penalties. It is a practical, forward-looking edition designed to help you stay compliant, confident, and ready for the changes ahead.

Super Tax Shake-Up

Trust Resolutions – Why Timing and Evidence Matter