Two very different money problems this episode. First, why "no one's complained about my rate in ten years" is a warning sign, not a good sign. Then, the super guarantee quirk that can catch high-income clients with more than one employer off guard. Both come down to the same thing: know the number before it finds you.

How do you know if you're charging enough?

Kelvin Deer and Kellie Powell on the new ABN Bookkeeper's Pricing Health Check.

Kelvin and Kellie open with the question most bookkeepers avoid. If you've been charging $85 an hour for years with no complaints, that's not proof your pricing is right. It might just mean nobody's pushed back yet.

The ABN Bookkeepers Pricing Health Check is a workbook, not a "charge this much" answer. It walks through your real cost base (including a fair market value for your own time as owner, not just what's left over), your realistic billable hours after leave, admin, CPE and the usual time-eaters, and the hourly recovery rate that actually covers it.

Kelvin runs a worked example: a $110,000 cost base plus $20,000 desired profit, divided across 1,250 realistic billable hours, lands on a required rate of around $105 an hour. Charging $80 because "that's what someone said on Facebook" isn't a pricing strategy at that point.

The segment also digs into client-level profitability. A $12,000-a-year client can be a worse client than a $3,000-a-year one once you count the emails, the "while I've got you" chats and the scope creep. The workbook doesn't say sack them — it asks whether the relationship is fixable first.

• Cost base: what it actually costs to run the practice, including your own time
• Realistic billable hours: after leave, admin, CPE, marketing and downtime
• Hourly recovery rate: the number the first two actually produce
• Worst client: measured by weakest return, not smallest fee
• Pricing model: hourly, fixed fee, value-based or a hybrid — and why "can you just...?" is where scope discipline breaks down
• The 15-question scorecard and 90-day action plan for turning the health check into something you actually act on

Darren Hagarty on the latest Getting Technical publication.

For most employees, having more than one employer isn't a super problem. But for higher-income earners, each employer calculates its SG obligation independently, while the employee has one concessional contributions cap across the lot. Stack a few employers together and that cap can get blown well before EOFY.

There's a mechanism for this: an employee can apply to the ATO for a certificate that switches off the statutory SG obligation for one or more of their employers. Darren's publication walks through who can apply, which employer can stop paying, and what happens if the certificate is backdated.

The part that matters most for BAS agents: the certificate doesn't rewrite the employee's remuneration arrangements or remove other contractual obligations. There are real timing and payroll-adjustment traps if contributions have already been made before the certificate lands.

Links & resources

• Bookkeepers Pricing Health Check workbook — https://keap.page/nr244/lead-gen-pricing-guide.html
• Getting Technical: Super Guarantee Opt-Out for High Income Earners with Multiple Employers — https://austbook.net/editions/categories/getting-technical 
• Let's Get Technical: What to do when an employee dies — https://austbook.net/webinars/categories/online-coffee-club 
• The Bookkeepers Event 2026, Sunshine Coast, 8–10 October — bkevent.com.au

Two things land on every bookkeeper's desk eventually: a car purchase to code correctly, and a payroll deadline crush that hits all at once. This episode covers both.

Is it actually a car? The car limit explained

A snippet from this month's Let's Get Technical, hosted by Darren Hagarty and Kellie Powell.

The car limit puts a ceiling on the GST credits and depreciation you can claim on a passenger vehicle. It doesn't cap what a business can spend on a car, and it doesn't touch running costs like fuel, rego, insurance or interest. What it does is cap the GST credit to one-eleventh of the car limit, and cap the cost used for depreciation, once the purchase price goes over the threshold.

None of that matters until you've worked out whether the vehicle is actually a "car" under tax law. Darren and Kellie walk through the legislative definition — a motor vehicle built to carry less than a tonne and fewer than nine passengers — and why so many dual cab utes trip people up. Two utes that look almost identical can land in completely different tax treatment, because the test isn't the badge on the bonnet. It's the carrying capacity, and whether the vehicle is designed mainly to carry people or mainly to carry goods.

Practical takeaway for BAS agents: get the manufacturer specs before you code the purchase. GVM, kerb weight, model and variant, and any accessories fitted (bull bars, canopies, tow bars) can all shift a vehicle across the one-tonne line.

Members can catch the full session, Motor Vehicle Purchases, in the Members Centre.

The EOFY payroll crush: pitfalls and tips

ABA directors Peter Thorpe and Kerrie Jarius on managing the reporting pile-up that hits payroll-heavy practices every July.

Peter and Kerrie's practice does payroll for around 90% of their clients, most with 15+ employees, so the July crunch is real for them. Their conversation runs through everything that lands on top of standard PAYG reporting:

• PAYG withholding — income statements are due 14 July. Tip: get reconciliations done in June so you're not starting from zero on 1 July.
• Payroll tax — state-based, and thresholds haven't kept pace with wage growth. The ACT recently cut its threshold from $2 million to $1.75 million, and clients with employees across multiple states (including remote workers) can trip a threshold without realising it. Check each client's annual wage bill against every relevant state threshold as soon as income statements are done, and flag it early if a client is getting close.
• Workers' comp — state-based, some managed through a board, others through private insurers. Align renewal and estimate deadlines to 30 June where you can, and track the ones you can't. A lapsed policy is a serious risk to a client's business.
• Long service leave — state and industry-based schemes are widening well beyond construction, now covering cleaning, IT and even hairdressing in the ACT. Deadlines vary (often 31 July for industry schemes), so know what applies in your state and watch for newly added industries.
• TPAR — not strictly payroll, but usually handled alongside it. Add contractor details (ABN, address, GST registration) as you go, not in a scramble at year end. And don't take a contractor's word on their GST status — check the ABN yourself.

They also flag the Fair Work award increase that lands straight after EOFY — pay rates need updating from the first full pay period after 1 July, often with limited notice.

The overarching tip from both: get organised early, keep clients in the loop about tighter July deadlines, and use a system (in-house or software) that flags every deadline so nothing falls between the cracks.

Links & resources

• Getting Technical Publication: The Car Limit and Key Exceptions
• Let's Get Technical Webinar: Motor Vehicle Purchases
• Become an ABN member — austbook.net/join-us 

With Payday Super officially live as of 1 July, this episode covers what BAS agents and bookkeepers need to focus on immediately. Kelvin Deer runs through a practical New Financial Year checklist for your practice—from capacity and client fit to pricing, engagement letters, and systems. It's the kind of health check that stops small misalignments from becoming bigger problems.

Peter Thorp and Kerrie Jarius then share real experiences from their first few weeks with the new Payday Super regime. They cover software readiness, clearinghouse transitions, and the surprising gaps in client awareness. Their takeaway? It's early days, but there's plenty to watch.

Darren Hagarty's Getting Technical segment tackles a critical problem most people aren't discussing: the July overlap between the old and new super systems. The statutory ordering rules can produce counterintuitive results, and there are practical traps for employers and advisors alike. If you're managing payroll clients, this segment is essential listening.

Resources Mentioned: 
• BAS Agents AML CTF Survival Kit https://austbook.net/pages/amlctf-reforms-for-bas-agents
• Payroll and Payday Super engagement letter https://austbook.net/payday-super-resources
• Getting Technical publication → 'Payday Super Beckons the July SG Collision' https://austbook.net/editions/categories/getting-technical
• Bookkeeper Event → 8–10 October, Sunshine Coast. See bkevent.com for agenda and tickets

In this episode of BK Pod, the focus is on three key areas affecting BAS Agents and bookkeepers right now.

Kelvin Deer opens with an important update on ABN's recent engagement with AUSTRAC around the AML CTF Tranche 2 legislation — and why the outcome is a significant win for the profession. He unpacks why ordinary BAS, payroll and bookkeeping services should not be captured by obligations aimed at higher-risk professional gateway activities, and explains the technical clarification around Table 6, Item 3 that has removed a major source of stress and uncertainty for practitioners. He also takes a moment to talk honestly about what professional association membership really delivers — and why the greatest value is often the problem that never arrived.

Peter Thorp and Kerrie Jarius then work through the Federal Budget changes most likely to impact bookkeepers and their clients — covering the CGT changes and what they mean for business assets, the valuation challenge heading into 30 June 2027, trust taxation changes from 2028, dynamic PAYGI, and the permanent instant asset write-off.

Finally, Darren Hagarty previews the latest Getting Technical publication — Payday Super: When is Payday? — a practical look at the concept of Qualifying Earnings Day and why the timing of super contributions under Payday Super is more technical than many employers realise.

Key Takeaways

• ABA and ICB's engagement with AUSTRAC has delivered a significant win — ordinary BAS, payroll and bookkeeping services are not captured by AML CTF Tranche 2 obligations.
• AUSTRAC is now developing improved guidance and examples around Table 6, Item 3 to give the industry genuine certainty.
• Membership value isn't just what you download — it's the representation, advocacy and pushback happening on your behalf.
• The CGT changes affect all asset classes from 1 July 2027, with significant implications for business sales and a formal valuation requirement as at 30 June 2027.
• Small business CGT concessions were untouched by the budget — good news for bookkeeping practices.
• Trust taxation changes from 1 July 2028 will affect many clients and bookkeepers trading through discretionary trusts.
• Dynamic PAYGI and the permanent instant asset write-off both have practical implications for client management.
• Under Payday Super, Qualifying Earnings Day — not the pay period end date — is the critical timing anchor.

In this episode of BK Pod, the focus is on the practical realities of Payday Super and the growing operational pressure it places on BAS Agents and bookkeepers. Rather than discussing legislation in theory, the episode explores the real-world issues practitioners are already facing as the ATO Small Business Superannuation Clearing House (SBSCH) moves toward closure and super obligations shift into a much tighter payroll cycle. 

The discussion highlights the key pain points BAS Agents need to prepare for, including managing multiple clients, rejected super payments, contractor super obligations, SMSFs, client approvals and the challenge of tracking super payments through to final receipt by the employee’s fund. The episode also examines why BAS Agent access to SGC accounts becomes increasingly important under Payday Super, particularly as the ATO is expected to issue more SGC assessments under the new framework. 

The episode finishes by looking at the importance of stronger workflows, better visibility and improved record keeping, along with a discussion around Wrkr as one possible clearing house solution for clients transitioning away from the ATO SBSCH. 

Key Takeaways

•  The SBSCH closure means BAS Agents need to identify affected clients now. 
•  Payday Super creates significant workflow and timing pressure across payroll processes. 
•  Rejected payments, contractors and SMSFs remain major risk areas. 
•  BAS Agents need visibility over payment status, reporting and evidence trails. 
•  SGC account access will become increasingly important under Payday Super. 
•  Strong workflows and client processes will be critical to reducing compliance risk.

In this episode of the BK Pod, the focus is on turning two major compliance pressures facing bookkeepers and BAS agents into practical, operational frameworks. First, the discussion centres on the Code of Professional Conduct—not as a theoretical obligation, but as something that must be actively evidenced within a practice. The key message is clear: it’s no longer enough to believe you’re compliant; you need systems, controls, and measurable indicators that prove it. By translating code obligations into day-to-day processes and then into KPIs, practitioners can monitor performance, identify risks early, and confidently stand behind the declarations they make to the regulator. 

Alongside this, the episode highlights the approaching reality of Payday Super (PDS) and the significant operational pressure it places on employers and their advisors. With super guarantee needing to be paid within tight timeframes—aligned with payroll and received by funds within seven business days—there is very little margin for delay or error. The conversation emphasises that while legislative delays have compressed preparation time, the expectations on employers remain high, with increased ATO visibility and enforcement, including automatic SGC assessments where obligations are not met. 

Key Takeaways

• Code compliance should be measurable, not just understood 
• Converting obligations → controls → KPIs creates real evidence of compliance
• Strong systems (QMS) are essential for consistent, defensible work practices
• BAS Agents must be able to support their TPB declarations with proof
• Payday Super introduces tight 7-day processing timeframes with minimal tolerance for delays 
• The ATO will have increased visibility, leading to more automatic SGC assessments
• Bookkeepers play a critical role in educating clients and refining payroll processes
• Preparation before key deadlines is essential—last-minute fixes won’t work in this environment

In this month’s BK Pod, we cover two key developments affecting the bookkeeping profession. First, we provide an update on the proposed Tranche 2 Anti-Money Laundering (AML) reforms and what they may mean for BAS agents and bookkeepers. A practical decision-tree approach is discussed to help practitioners determine whether their services may trigger a requirement to register with AUSTRAC. The discussion focuses on three potential “hotspots”: acting as a director or trustee for a client, providing a registered office or business address, or receiving, holding or controlling a client’s money as part of executing transactions. Importantly, it is clarified that simply preparing ABA payment files or having limited authority where the client still approves payments will not generally constitute control of client funds.

The episode also explores recent developments following the Tax Ombudsman’s report into ATO agent services. The report identified several areas where the ATO’s engagement with tax and BAS agents could be improved, particularly in relation to digital services, phone support and overall interaction with the agent community. In response, the ATO has acknowledged many of the concerns raised and committed to addressing the issues through a structured consultation process.

As part of this response, a new consultation forum known as the Tax Practitioners Implementation Consultation (TPIC) group has been established. The group brings together ATO representatives, professional associations and practitioners to work through the report’s recommendations and develop practical improvements. While meaningful reform will take time, the early meetings indicate a clear commitment to improving systems and strengthening the relationship between the ATO and the agent community.

Key Takeaways

• AML Tranche 2 reforms may require some BAS agents or bookkeepers to register with AUSTRAC, depending on the services they provide.
• Three key AML “hotspots” include acting as a director/trustee, providing a registered business address, or controlling client funds during transactions.
• Preparing ABA files or payment batches alone does not constitute control of client funds, meaning AUSTRAC registration is generally not required in those cases.
• The Tax Ombudsman’s report identified major issues in ATO agent services, particularly digital systems and phone support.
• The ATO has established the TPIC consultation group to work with industry bodies and agents to implement improvements and address the report’s recommendations.

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.