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Australia / 2026-27 / 10 changes

The small business change calendar

Every rule change hitting Australian small business between July 2026 and June 2027: the date, who it applies to, the one thing to do, and the regulator's own page. The next one is card networks and big acquirers publish their fees, in 13 days.

Every date checked

4 2
  • In force
  • Next
  • Coming

As of 17 Oct 2026. Every date checked against the RBA, ATO or AUSTRAC.

At a glance

Every change, in date order. Checked 17 Oct 2026.
Change Takes effectWho it hitsSource
Payday Super starts 1 Jul 2026Every employer paying super guaranteeATO
Super calculated on qualifying earnings 1 Jul 2026Every employer paying super guaranteeATO
Small Business Superannuation Clearing House closes 1 Jul 2026Employers who paid super through the ATO clearing houseATO
AML/CTF Tranche 2 obligations begin 1 Jul 2026Lawyers, accountants, conveyancers, real estate professionals and precious-metal dealersAUSTRAC
Surcharging ends on eftpos, Mastercard and Visa cards 1 Oct 2026Any business that surcharged eftpos, Mastercard or Visa debit, prepaid or credit cardsRBA
Lower interchange caps on Australian cards 1 Oct 2026Card acquirers first, then merchants if the savings are passed onRBA
Card networks and big acquirers publish their fees 30 Oct 2026Card networks, and acquirers processing over $10 billion a yearRBA
Acquirers report how much of the savings reached merchants 30 Jan 2027Card acquirersRBA
Foreign-card interchange cap and new merchant statement details 1 Apr 2027Card acquirers, and every business that takes card paymentsRBA
ATO first-year Payday Super compliance approach ends 30 Jun 2027Every employer paying super guaranteeATO

Businesses that take card payments

Surcharging ends on eftpos, Mastercard and Visa cards

Any business that surcharged eftpos, Mastercard or Visa debit, prepaid or credit cards

Remove the surcharge, then decide whether to absorb the fee, reprice, or switch terminal.

RBA source Checked 17 October 2026

Lower interchange caps on Australian cards

Card acquirers first, then merchants if the savings are passed on

Domestic consumer credit capped at 0.3% (was 0.8%); debit and prepaid at 8 cents, or 0.16% if charged as a percentage. Check your next statement shows a lower rate.

RBA source Checked 17 October 2026

NEXT

Card networks and big acquirers publish their fees

Card networks, and acquirers processing over $10 billion a year

First quarterly fee data due, covering July to September 2026. Useful for comparing what your provider charges.

RBA source Checked 17 October 2026

Acquirers report how much of the savings reached merchants

Card acquirers

First quarterly pass-through report due, covering October to December 2026. If your rate did not fall, this is the evidence to re-quote.

RBA source Checked 17 October 2026

Foreign-card interchange cap and new merchant statement details

Card acquirers, and every business that takes card payments

Expect standardised fee details on statements from the first full period after 1 April. A good moment to re-quote your terminal.

RBA source Checked 17 October 2026

Employers: super and payroll

Payday Super starts

Every employer paying super guarantee

Super must reach the fund within 7 business days of each payday. Check your payroll software runs it per pay run.

ATO source Checked 17 October 2026

Super calculated on qualifying earnings

Every employer paying super guarantee

Super guarantee is now 12% of qualifying earnings (ordinary time earnings plus commissions, salary sacrifice and similar). Check your pay items are mapped correctly.

ATO source Checked 17 October 2026

Small Business Superannuation Clearing House closes

Employers who paid super through the ATO clearing house

Move super payments to your payroll software or a commercial clearing house.

ATO source Checked 17 October 2026

ATO first-year Payday Super compliance approach ends

Every employer paying super guarantee

The ATO is focused on helping employers transition until 30 June 2027. Get per-payday super right before then.

ATO source Checked 17 October 2026

Lawyers, accountants, real estate and other AML-regulated professions

AML/CTF Tranche 2 obligations begin

Lawyers, accountants, conveyancers, real estate professionals and precious-metal dealers

Enrol with AUSTRAC (due by 29 July 2026) and put an AML/CTF program in place.

AUSTRAC source Checked 17 October 2026

4 of 10 changes are still to come as of 17 Oct 2026. General information only, not tax, legal or financial advice. If a date here is wrong, tell us and we will fix it and update the checked date.

Common questions

When did the card surcharge ban start?

1 October 2026. From that date surcharging ended on debit, prepaid and credit cards on the eftpos, Mastercard and Visa networks, according to the RBA's final Conclusions Paper. American Express, UnionPay and PayPal have also removed surcharging, by their own business decisions rather than RBA regulation.

When did Payday Super start?

1 July 2026. Employers must make sure super guarantee contributions reach each employee's fund within 7 business days after each payday, and super is now 12% of qualifying earnings. The ATO says its first year, to 30 June 2027, focuses on helping employers get it right.

What changes on 1 April 2027?

Two things, per the RBA: an interchange cap on foreign-issued cards, and new fee information on merchant statements from the first full statement period starting on or after that date.

How do you check these dates?

Each date is checked against the regulator's own page (the RBA, ATO or AUSTRAC), never a news report, and the page and checked date are shown beside it. The site will not publish a calendar entry without a verified source.