On the board
The six boards
Each board answers one question in its first lines, then goes into the detail, with the official source for each fact listed at the foot of the page.
Employing your first worker
The award, the information statements, tax, Payday Super and records, in the order they happen.
BAS and GST
How often a BAS is due, and what labels G1, 1A, 1B, W1 and W2 mean.
Being paid on time
Payment terms, an invoice that is easy to pay, and the ladder of steps when one isn’t.
Cyber security for small business
A check-up for your devices and accounts, and who to call when something goes wrong.
Small business and consumer law
Card surcharges, showing prices, refunds you can’t refuse, and your rights when you buy.
Free help for small business
Which service answers which question, and the small business commissioners in five states.
Chalked up this year
Three changes with a date on them
Three rules have changed since 1 July 2026. Each is covered in full on its board.
- 1 July 2026
Payday Super. Super guarantee contributions are now due for each payday instead of each quarter, and in most cases must reach the employee’s fund within 7 business days. The rate is still 12%. See board 1.
- 1 July 2026
National Minimum Wage. $26.44 an hour, or $1,004.90 a week, for employees not covered by an award or registered agreement, as at October 2026. See board 1.
- 1 October 2026
Card surcharges. Businesses can no longer add a surcharge for Visa, Mastercard, American Express or eftpos card payments. See board 5.
First stop
When the question isn’t on the board
The Australian Government’s business.gov.au answers questions about starting, running and growing a business by live chat, by email, or by phone on 13 28 46, from 8 am to 6 pm on weekdays, excluding national public holidays. Other services, sorted by the kind of question they answer, are on board 6.
About
About this guide
smallbusiness.net.au is a concept website: a guide to running a small business in plain words, published by Dotto. It has no connection with business.gov.au, the ATO, the Fair Work Ombudsman, the ACCC or any other government agency, and the official services it describes are linked from each page.
Every fact on these pages was read on its official source on 8 October 2026, and the sources are listed at the foot of each page. Rules, rates and dates change; where these pages and an official page differ, the official page is right.