The latest episode of the BK Pod is out now—bringing you practical insights and updates to support your practice as we move into 2026.

Kelvin Deer (ABN Director) steps through a suite of new and upcoming tools for BAS agents, including the BAS Agent Readiness Checklist, AML/CTF Kit, Supervision & Review Playbook, Breach Reporting Guide, and the soon-to-be-released Payday Super Kit.

Then Peter Thorp and Kerrie Jarius unpack the ATO’s recent changes to the General Interest Charge (GIC) remission process. They explain what’s new, how to lodge remission requests using the new form, and what bookkeepers can expect when dealing with debts under—and over—$2,500.

In this episode:

• Your 2026 Toolkit for AML, Payday Super, QMS, plus staff/contractor supervision, and the updated breach reporting rules
• How to use the new ATO remission form and where to lodge it
• Why small debt cases under $2,500 may now be faster and easier to resolve
• What the new written outcomes mean for you and your clients
• Which remission claims still rely on individual case officer discretion

In this episode of the BK Pod, we cover three key developments impacting bookkeepers and their clients: the evolving legal tests distinguishing contractors from employees, the upcoming closure of the ATO’s Small Business Super Clearing House (SBSCH), and important reminders around cyber security heading into the new year.

The episode focuses on the recent Dickerson v Kagura Games case, which examined whether a remote Australian worker—contracted by a US gaming company—was an employee under the Fair Work Act. Despite the contract being labelled “independent contractor,” the Fair Work Commission applied the new section 15AA test, introduced in August 2024. This test looks beyond the contract to the true nature and substance of the working relationship. In this case, the Commission found that Ms Dickerson was, in fact, an employee, due to the control and direction imposed on her by the company.

We also discuss the closure of the SBSCH, which will be permanently decommissioned at 11.59 pm on 30 June 2026. Bookkeepers should begin preparing clients now for this transition. The ATO has confirmed that access to the system and its stored information will cease at that time, with no guarantee of post-closure access. However, SG payments can still be made using previously generated payment references until 28 July 2026—as long as the submission was made before the June deadline.

The final segment focuses on cyber security risks, particularly around ATO systems and client portals. While the ATO will usually cover fraudulent activity when a breach occurs without agent or client fault, the administrative burden and reputational risk remain significant. The key message here is that proactive cyber hygiene—including strong passwords, multi-factor authentication, and client education—is essential heading into the new year.

Key Takeaways

• The section 15AA test under the Fair Work Act looks at the real working relationship, not just the contract terms.
• Even if someone is labelled a contractor, they may still be an employee for Fair Work purposes—bringing super, leave, and unfair dismissal rights into play.
• The ATO’s SBSCH will close permanently on 30 June 2026—ensure clients extract reports and transition to a new clearing house well before then.
• SG payments submitted before 30 June can still be paid up to 28 July 2026 using existing PRNs.
• Cyber attacks on tax and BAS agents are rising—now’s the time to review and reinforce your digital security systems.

In this episode, Kelvin Deer, Peter Thorp and Kerrie Jarius tackle two of the biggest upcoming changes impacting bookkeepers and BAS Agents — the expansion of Anti-Money Laundering (AML) rules and the introduction of Payday Super (PDS). These reforms are reshaping compliance and cash flow planning, and while both carry uncertainty, the message is clear: preparation and perspective are key.

Kelvin opens by cutting through the noise around the upcoming AML reforms. There’s been confusion online about whether BAS Agents will be captured from 1 July 2026. He notes it’s not about job titles, but rather the services that are provided. He notes that Table 6, Item 3 is intended for scenarios where a professional controls or manages client funds in connection with executing a transaction and poses the question whether routine bookkeeping activities — including payroll and standard AP workflows — , on their face value, fall into that category, but it depends on the facts.

Kelvin emphasises that the ABA are working with CPA Australia, to actively engage with AUSTRAC to clarify these boundaries for BAS Agents, particularly around payroll and accounts payable. The message to listeners is to treat sweeping claims with caution, stay calm, and look out for formal guidance when known.

The discussion then shifts to the Payday Super reforms and what they mean for small business cash flow. Pete and Kerrie highlight that from 1 July 2026, employers will need to pay super on payday instead of quarterly — a change that effectively brings forward about one-third of a business’s annual super liability. For many, especially in hospitality, construction, and seasonal industries, this could create a serious short-term cash strain. They walk through practical ways to prepare, such as progressively moving SG payments forward now, setting aside funds, or adjusting credit facilities. The ATO’s transitional guidance (PCG 2025/D5) introduces a “traffic light” system, offering leniency for employers making genuine efforts to comply. However, bookkeepers should help clients plan early to avoid penalties once the hands-off period ends.

Key Takeaways

• AML reform from 1 July 2026 focuses on what services you provide, not your job title.
• Routine bookkeeping, payroll, and admin appear incidental and not captured — but final AUSTRAC clarification is pending.
• ABA working with CPA Australia to actively engage AUSTRAC to confirm practical implications for BAS Agents.
• Payday Super will require employers to pay SG on payday — a permanent shift bringing forward ~⅓ of annual SG costs.
• Industries with tight or seasonal cash flow will need tailored planning to meet the change.
• ATO’s PCG 2025/D5 provides a one-year grace period with reduced compliance action for genuine attempts to comply.
• Bookkeepers should start conversations with clients now to manage both compliance uncertainty and cash flow impact.
• The overarching message: don’t panic — plan early, stay informed, and adapt proactively.