by Ariful | Sep 22, 2026 | Australia Updates
This **Australia tax update** brings several immediate compliance priorities for businesses in Sydney, Melbourne, Brisbane, Perth, Adelaide and across Australia.
The main issue is the ATO’s data-matching campaign targeting historical super guarantee shortfalls. You should also prepare for stronger Tax Practitioners Board sanctions, review offshore software payments for royalty withholding tax, and track several October deadlines.
ATO data matching is exposing historical super guarantee problems
The ATO is issuing “nudge” letters to small businesses where data suggests that super guarantee obligations may not have been met.
According to reporting from Accountants Daily, the letters compare:
- Single Touch Payroll reporting.
- SuperStream and super fund payment data.
- Employer records for historical quarters.
- Reported earnings against contributions received by employees’ funds.
Some letters reportedly identify potential shortfalls dating back to 2021. The ATO may require employers to lodge Super Guarantee Charge statements for affected quarters up to 30 June 2026.
Do not treat the letter as a routine reminder. It may signal that the ATO has already identified a discrepancy and expects you to investigate promptly.
Reconcile payroll before responding
Start by reconciling each affected pay period against the payment record held by the super fund. Check:
- The employee’s qualifying earnings and SG liability reported through STP.
- The amount actually paid.
- The date the payment was received and allocated by the fund.
- Employee fund details, member numbers and contribution references.
- Any rejected, returned or unmatched payments.
- Payroll corrections, back-payments, terminated employees and leave adjustments.
For quarters ending on or before 30 June 2026, late or unpaid super can create an SGC obligation. This can include the shortfall, nominal interest and an administration charge.
If the ATO’s records are incorrect, gather evidence before contacting the ATO. Payment confirmations, fund receipts, payroll reports and STP correction records will help you demonstrate what happened.
Payday Super makes payment timing an ongoing obligation
Since 1 July 2026, Payday Super has changed the way employers manage superannuation.
Employers must generally ensure that super contributions reach, and can be allocated by, the employee’s super fund within 7 business days of payday. The ATO’s Payday Super guidance confirms that the Small Business Superannuation Clearing House is no longer available.
This means you need a reliable payment process for every payroll cycle. A contribution sent on time may still create a compliance issue if it is rejected or reaches the fund too late.
Use the ATO Payday Super checklist for employers to confirm that your systems are ready.
Your process should include:
- A clear payday-to-super payment timetable.
- A buffer for weekends, public holidays and provider processing.
- Daily monitoring of rejected or returned payments.
- STP checks for qualifying earnings and SG liability.
- Regular reconciliation between payroll, payment providers and super funds.
For growing SMEs and ecommerce businesses with casual, warehouse, customer service or digital teams, this control is particularly important. More frequent pay runs create more opportunities for incorrect employee data or delayed payments.
Check your accountant before the TPB sanctions framework begins
The Tax Practitioners Board’s enhanced sanctions framework takes effect on 1 October 2026.
The TPB has published guidance on the reforms, including stronger consequences for unregistered entities providing or promoting tax agent or BAS services. Registered practitioners may also face substantially higher civil penalties for misconduct.
You should verify that the person or business handling your tax and BAS compliance is properly registered where registration is required.
Check:
- The practitioner’s registration on the TPB register.
- Whether the registration covers the services being provided.
- Who is responsible for preparing and lodging your BAS.
- Whether your income tax and payroll obligations are being handled through a registered tax agent.
- Whether your engagement records and authorisations are current.
This is not only about avoiding penalties for the practitioner. Using an unregistered provider can create operational risk for your business, particularly if BAS, GST or payroll information is submitted incorrectly.
Your ABN, GST registration status and BAS lodgments should be managed through a clear process with documented responsibility.
Review offshore software payments for royalty withholding tax
The ATO’s final Taxation Ruling TR 2026/2 is increasing attention on payments made by Australian businesses to offshore software owners, platforms, distributors and related entities.
The ATO ruling on software and intellectual property royalties explains when software and digital payments may be treated as royalties for Australian income tax purposes.
The issue may affect businesses paying for:
- Offshore SaaS and cloud platforms.
- Software distribution rights.
- Digital content and platform access.
- App store or marketplace arrangements.
- Licensing or use of copyright and other intellectual property.
- Payments to overseas group companies.
Contract labels are not decisive. Calling a payment a “platform fee”, “service fee” or “distribution fee” does not automatically prevent it from being treated as a royalty.
If the payment is a royalty, you may need to consider:
- Australian royalty withholding tax.
- Treaty rates and foreign recipient documentation.
- PAYG withholding registration and payment.
- Annual reporting obligations.
- Whether payments have been correctly classified in your accounts.
The ATO has also released draft PCG 2026/D4, which sets out a compliance risk framework for certain intermediation and distribution arrangements. Consultation closes on 2 October 2026.
The ATO draft practical compliance guideline is relevant to Australian digital businesses, resellers and distributors that make recurring offshore payments.
The wider dispute involving major technology companies is receiving significant coverage, including from the Australian Financial Review. However, this is not only a big-
by Ariful | Sep 22, 2026 | US Updates
TITLE: CBP Entry Type 13 Test: What International Sellers Need to Know
Entry Type 13 Goes Live in ACE Production
On 22 September 2026, U.S. Customs and Border Protection (CBP) deployed the voluntary Entry Type 13 (ET 13) electronic informal mail entry test to the ACE Production environment.
This is a major operational change for international sellers. The U.S. de minimis exemption is now indefinitely suspended for relevant mail and non-postal shipments. Low-value goods entering the USA may now require an electronic entry, even when the shipment value is $2,500 or less.
The change affects sellers in the UK, EU, Canada and Australia, including Amazon FBA operators, Shopify merchants, digital brands with physical products and U.S. importers of record.
Understand What Changed on 22 September
ET 13 creates an electronic filing route for qualifying international mail shipments valued at $2,500 or less.
CBP first deployed the functionality to the ACE Certification environment on 24 July 2026. It is now live in ACE Production under:
- INT-057: Implementation of Entry Type 13 Test in ACE for U.S. Mail Processing.
- CBP-290: Mail Entry Type 13 Test.
- The related Federal Register framework, including CBP’s Entry Type 13 test notice.
The test is voluntary and will continue until CBP announces its conclusion. Interested parties may submit comments throughout the test period.
This does not mean that every low-value shipment must use ET 13. It means eligible parties now have an electronic informal entry option instead of relying on the former duty-free de minimis route.
Check Whether You Can File ET 13
Under 19 CFR 143.26(a), an ET 13 filing may be made by:
- The owner of the merchandise.
- The purchaser of the merchandise.
- A licensed customs broker properly designated by the owner, purchaser or consignee.
A foreign postal operator cannot file as the importer of record. Postal operators, USPS, carriers and freight forwarders may support the process or participate in manifest transmission, but they do not replace the eligible importer of record.
You will also need a basic importation and entry bond before filing. This can be either:
- A single transaction bond.
- A continuous bond.
CBP will not release the shipment without the required bond coverage. Review CBP’s official bond guidance and confirm that your bond is active in ACE before your next postal shipment arrives at the port of arrival.
Prepare Complete Shipment Data Before Filing
ET 13 is not a simplified “ship first, document later” process. You must prepare accurate shipment-level data.
Required information includes:
- Filer code and importer of record number.
- Arrival port, carrier and flight number.
- Country of origin.
- Arrival date.
- Foreign postal operator tracking number.
- Duty type.
- Clear merchandise description.
- Ten-digit HTSUS classification.
- Quantity and weight, where applicable.
- Customs value.
- Duty rate and total duty owed.
Three postal data elements are particularly important:
- SE15: Foreign postal operator tracking number.
- SE30: Shipper or sender name.
- SE35: Shipper or sender address.
SE15, SE30 and SE35 are mandatory. Missing information can create an ACE error and delay release.
Map your products to the correct ten-digit HTSUS classification before dispatch. Do not rely only on an Amazon, Shopify or supplier description. Your customs classification must reflect the actual product, materials, use and country of origin.
Know Which Shipments Cannot Use ET 13
ET 13 is not available for every international mail shipment.
Shipments must use formal entry procedures when they are:
- Valued above $2,500.
- Subject to quota requirements.
- Subject to antidumping or countervailing duties.
From 22 October 2026, HTSUS Chapter 98 and Chapter 99 goods and shipments requiring Partner Government Agency data will also be excluded from the ET 13 route.
A delayed compliance window applies through 22 October 2026. During this period, certain shipments valued at $2,500 or less that involve PGA data, Chapter 98 or 99 duties, or free trade agreement treatment may use the new postal informal entry procedures.
After 22 October, you should expect to use either:
- The ET 13 electronic route, where eligible.
- A formal entry process.
CBP may also require a formal entry for a shipment of any value where it considers this necessary to protect revenue or confirm admissibility.
Budget for Monthly Duty Payments
Duties under the international mail process are paid monthly through ACH debit using Pay.gov.
Payment is due by the seventh day of the month following the shipment’s arrival.
Build this payment into your cash-flow process. For example, duties on eligible mail shipments arriving during September may be due by 7 October.
ET 13 does not attract a Merchandise Processing Fee (MPF). However, you still need to budget for:
- Import duty.
- Broker charges, where a broker files the entry.
- Bond costs.
- Storage or delay charges if data is incomplete.
- Other applicable government agency requirements.
Record each duty payment against the relevant shipment or batch. This will make your customs reconciliation and margin reporting more accurate.
Let Carriers Match the Shipment to the Entry
Carriers can participate voluntarily by transmitting the foreign postal operator tracking number on the manifest.
When both the carrier and filer participate, CBP can match:
- The shipment’s arrival information.
- The tracking number on the manifest.
- The corresponding ET 13 filing.
This creates a clearer audit trail. Ask your postal provider, carrier or logistics platform whether it is participating and whether the tracking number will be transmitted consistently.
The process applies across US-wide operations, including shipments entering through different ports of arrival. Do not assume that a shipment handled through a particular hub will avoid the same ACE requirements.
Separate ET 13 from FBA Inbound Freight
ET 13 is designed for international postal mail. It is not a general entry type for every shipment sent to an Amazon fulfilment centre.
For example:
- UK postal shipments to U.S. customers may qualify for ET 13 if all conditions are met.
- China-to-USA postal shipments may qualify if they use the international postal network and meet the requirements.
- Air freight, ocean freight, courier shipments and many FBA inbound movements do not use ET 13.
- FBA inbound freight must be reviewed under the applicable non-postal entry process, usually with the carrier or licensed customs broker.
- The separate suspension of de minimis treatment for non-postal modes means you should not assume that a low-value courier or freight shipment remains duty-free.
Keep postal, courier and FBA freight flows separate in your records. They may have different entry types, duty calculations, broker arrangements and supporting documents.
Review Your Importer of Record Before the Next Shipment
CBP’s importer-of-record data enforcement also began on 18 September 2026.
CBP can no
by Ariful | Sep 21, 2026 | Banking
American Express builds a wider SME financial platform
American Express launched its Business Savings account on 15 September 2026 through American Express National Bank, Member FDIC.
The account offers:
- 2.95% APY on all balances
- No minimum balance
- No monthly fees
- Free ACH, wire and check deposits
- Same Day ACH for a $10 fee
- FDIC insurance up to $250,000
The product targets a familiar SME problem: excess operating cash sitting in a low-interest current account. An American Express survey of 1,165 small-business owners, conducted from 30 July to 4 August 2026, found that 82% believed excess cash could be used more effectively in a savings account.
Amex is also extending its platform beyond banking. It announced a payroll solution with Gusto for early 2027. The service will embed Gusto payroll directly into the Amex Business Checking dashboard using the Gusto Embedded API and Symmetry payroll tax infrastructure.
Planned functionality includes:
- Federal, state and local payroll tax filings
- Employee benefits
- 401(k) administration
- Time tracking
- Payroll compliance
- A monthly subscription model
By the end of 2026, Graphite Business Cash Unlimited Card holders will also be able to deposit Reward Dollars directly into Business Checking at a 1:1 value.
This is a full-stack push. Amex already operates its own payment network, accepts transactions at 170 million merchant locations and serves 4.3 million US small-business customers. The wider competitive landscape is also changing, with Brex acquired by Capital One in April 2026 for approximately $5.15 billion and Mercury receiving conditional approval for an OCC national bank charter in April.
Read the coverage from Tech Times and American Banker.
What this means for your business
Do not choose a banking product based only on the headline interest rate. Check:
- Whether the account is suitable for your legal entity and location
- Deposit protection limits
- Transfer fees and processing times
- How easily transactions export into your bookkeeping system
- Whether payroll data can be reconciled accurately
- Whether rewards and savings balances are recorded correctly in the accounts
A higher-yield account can improve cash management. Poor transaction categorisation can create additional bookkeeping work and inaccurate management reports.
Neema separates FX conversion from international payouts
Neema launched its FX Trading Room on 16 September 2026 for financial institutions and business clients.
The service allows users to:
- Request FX quotes.
- Execute currency exchanges.
- Hold converted balances on account.
- Transfer funds later, when required.
This decouples currency conversion from payout execution. Businesses do not have to convert money at the exact moment they make a supplier payment.
The service launched with seven currencies:
- USD
- EUR
- GBP
- LKR
- THB
- CNY
- ILS
Neema’s payments network reaches more than 120 countries. CEO Moshe Kimhi said: “With fluctuating exchange rates, this capability allows clients to have more control over when and how they transfer money around the world, with the potential to save significant costs.”
For an ecommerce business, this could help separate three different decisions:
- When to receive customer revenue
- When to convert currency
- When to pay a supplier or logistics provider
That separation may be useful for Amazon sellers, Shopify brands and digital businesses with recurring international receipts.
However, you still need reliable records for the exchange rate used, the transaction date, the converted balance and any realised foreign exchange gain or loss.
Read the Neema FX Trading Room report.
Verto expands multi-currency card access for African businesses
Verto partnered with Visa to launch a global multi-currency card for African businesses, according to reports published on 20–21 September 2026.
The development reflects a wider trend: international businesses increasingly want payment cards that connect to multi-currency balances rather than forcing every transaction through one domestic account.
For businesses buying software, advertising, stock or services internationally, review:
- Which currencies can be held
- Which currencies can be spent
- Card acceptance by country
- Settlement timing
- FX markups
- Refund and chargeback procedures
- How card transactions enter your accounting records
Read the Verto and Visa report.
GXBank uses risk-sharing to expand SME lending
Malaysia’s GXBank secured backing from the International Finance Corporation, part of the World Bank Group, for a loan portfolio of up to US$110 million aimed at micro, small and medium-sized enterprises.
The IFC will provide up to US$4.95 million in unfunded first-loss coverage. This risk-sharing structure reduces the bank’s exposure and may expand lending to businesses with limited collateral or short credit histories.
The model uses transaction data instead of relying only on traditional branch-based assessment. The IFC also announced a separate initiative involving up to US$700 million in guarantees for digital payments in emerging markets.
For growing businesses, transaction data is becoming increasingly important. Clean sales records, consistent bank reconciliations and complete payment histories can support both compliance and funding applications.
That makes accurate bookkeeping operationally valuable. Your records should show:
- Revenue by sales channel
- Gross and net payment receipts
- Refunds and chargebacks
- Inventory and supplier payments
- Tax liabilities
- Cash held in each currency
Read the GXBank and IFC report.
FCA says regulation is not the main barrier to SME finance
The FCA published FS26/2, “Supporting SME access to finance”, on 17 September 2026.
Its review found no evidence that FCA regulation is a major barrier to SME access to finance. Instead, it identified practical obstacles including:
- Low awareness of available finance options
- Complex application processes
by Ariful | Sep 21, 2026 | E-Commerce
For the week commencing 21 September 2026, UK Amazon and Shopify sellers face several important VAT, fulfilment and cross-border compliance deadlines. Use this roundup to reconcile your records, protect your margins and prepare for Q4 trading.
1. Prepare for the 7 October VAT return deadline
If your VAT quarter ended on 31 August 2026, you must submit your VAT return and ensure cleared payment reaches HMRC by 7 October 2026.
The standard rule is one calendar month and seven days after the accounting period ends. This deadline applies even when you submit through Making Tax Digital-compatible software. HMRC’s guidance confirms that you must file and pay by the same date.
Before submitting, complete this reconciliation checklist:
- Match Amazon settlement reports to your bookkeeping records.
- Reconcile Shopify payouts against individual orders.
- Separate sales, refunds, chargebacks and payment fees.
- Check VAT treatment for UK sales and EU sales.
- Review stock location and fulfilment country for cross-border orders.
- Confirm whether marketplace-collected VAT has been recorded correctly.
- Investigate timing differences between order date, dispatch date and payout date.
- Make sure your payment will reach HMRC’s account by the deadline.
Accurate ecommerce bookkeeping in the UK depends on reconciling platform reports, not simply importing bank transactions. This is why a structured monthly or daily process helps prevent underpayments, duplicated income and incorrect VAT claims.
The UK VAT registration threshold remains £90,000 of taxable turnover on a rolling 12-month basis. You must also monitor the 30-day forward look. The deregistration threshold remains £88,000.
2. Control Amazon Q4 deadlines and rising fulfilment costs
Q4 preparation is now urgent for Amazon sellers.
Key Amazon UK dates
- 16 September 2026: recommended UK inventory arrival date for Prime Big Deal Days has passed.
- 23 September 2026: deal submissions close for Prime Big Deal Days.
- 15 October 2026: festive peak fulfilment fee begins.
- 28 October 2026: recommended UK inventory arrival date for Black Friday Week.
- 18 November 2026: Black Friday Week deal submissions close.
- 14 January 2027: festive peak fulfilment fee ends.
For selected UK FBA orders from 15 October 2026 to 14 January 2027, Amazon’s average additional festive peak charge is:
- £0.12 per parcel item for small and standard parcels.
- £0.07 per large or extra-large envelope item.
The fee can apply to local FBA and Remote Fulfilment EU-to-UK orders. Oversize and Low-Price FBA items are exempt. Amazon determines the applicable fee by the ship date, so late dispatches can change the charge applied to an order.
The separate 1.5% fuel and logistics surcharge has applied year-round since 17 April 2026. It should be included in your Q4 margin calculations.
Promotion costs also matter. Amazon promotion fees are £12 upfront per promotion, plus 0.75% of promotional sales, capped at £600 for the variable element. Update your contribution margin before accepting deals.
Use Amazon’s Revenue Calculator and FBA Fee Preview report to model:
- Referral fees.
- FBA fulfilment fees.
- Peak charges.
- Fuel and logistics surcharges.
- Storage and removal costs.
- Promotional fees.
- VAT and marketplace settlement timing.
This is a key task for any Amazon FBA accounting UK process. A promotion can increase revenue while reducing cash contribution if fees and fulfilment costs are not included.
3. Check Amazon FBM delivery performance
From 30 September 2026, Amazon.co.uk Fulfilment by Merchant sellers must maintain a 90% business-hour delivery rate for Amazon Business customers.
From 30 October 2026, Amazon may deactivate listings for business customers if the required rate is not achieved.
Review your FBM controls now:
- Compare promised handling time with actual dispatch time.
- Review carrier delivery performance by SKU.
- Correct inaccurate inventory quantities.
- Check business-hour delivery data in Seller Central.
- Identify SKUs at risk of deactivation.
Amazon is also activating Automated Handling Time for SKUs where the configured handling time has been exceeded by actual performance for more than 30 days. Following the 15 July 2026 change, account-level default handling time displays only zero-day and one-day options.
Document your fulfilment data. It supports both operational decisions and accurate ecommerce accounting.
4. Separate company obligations from MTD for Income Tax
HMRC began auto-enrolling eligible sole traders from September 2026 for the 2026/27 phase of Making Tax Digital for Income Tax. The relevant qualifying income threshold is above £50,000.
The second quarterly update for 2026/27 is due on 7 November 2026. Affected individuals must keep digital records and use compatible software.
This regime applies to eligible individuals with self-employment and/or property income. Limited companies are not in scope in the same way. A UK Limited Company remains subject to its corporation tax, payroll, VAT and Companies House obligations rather than being treated as a sole trader under this MTD phase.
If you operate through both a company and personal sole-trader activity, keep the records separate. Mixing company sales, personal income and platform payouts creates avoidable filing errors.
5. Review VAT refunds for non-UK VAT group members
HMRC’s Revenue and Customs Brief 8 (2026), published on 8 September 2026, changes how eligible non-UK businesses in a UK VAT group claim UK VAT refunds.
The general rule is that the non-UK business that incurred the VAT must submit its own claim. The representative member cannot claim unless it incurred the cost itself.
For the transitional prescribed year from 1 July 2025 to 30 June 2026, HMRC will accept claims from either:
- The non-UK VAT group member that incurred the VAT.
- The VAT group’s representative member.
The deadline is 31 December 2026. HMRC may also reconsider certain claims rejected since 1 January 2021, subject to the conditions in the Brief. Review historic claims now so you do not lose recoverable VAT.
6. Correct the UK VAT rate after the temporary reduction
HMRC Agent Update issue 147, published 17 September 2026, confirms that the temporary 5% VAT rate for qualifying children’s meals, tickets and family attractions ended on 1 September 2026.
Relevant sales from 2 September 2026 should generally use the standard 20% VAT rate.
Affected businesses should check:
- Tills and point-of-sale systems.
- Booking platforms.
- Menus and price lists.
- Ecommerce product settings.
- Accounting software.
- VAT reports and credit notes.
by Ariful | Sep 21, 2026 | Australia Updates
TITLE: Australian Business Compliance: BAS, GST Controls, Card Surcharge Ban and ATO Enforcement
Lodge and pay your August BAS today
If your Australian business lodges monthly activity statements, your August 2026 BAS is due today, 21 September 2026.
You must lodge the activity statement and pay any amount owing by the applicable due date. The ATO’s September 2026 registered agent lodgment calendar confirms the 21 September deadline.
Before submitting, check:
- GST on sales and purchases.
- PAYG withholding.
- PAYG instalments, if applicable.
- Fuel tax credits, if claimed.
- Bank, payment gateway and marketplace reconciliations.
- Refunds, chargebacks and returned goods.
- Any adjustments from earlier BAS periods.
If you use a registered BAS agent, check the client’s activity statement in Online services for business. An agent-specific lodgment date may appear under the BAS agent lodgment program. Do not assume an extension applies. Confirm the due date shown for your business and ensure payment is made on time.
A complete reconciliation is essential. It helps you avoid incorrect GST reporting, unnecessary ATO follow-up and late payment costs.
Strengthen your GST classification controls before the next BAS
On 20 September, the ATO released findings from its GST assurance reviews of Top 1,000 public and multinational businesses for 2025–26.
The findings should interest every Australian ecommerce seller, digital business and growing SME. The ATO identified recurring classification weaknesses, particularly involving food and health products.
Around one third of food and health product issues received a low or red-flag assurance rating. The primary problem was treating taxable supplies as GST-free. The review also identified concerns involving approximately:
- 10% of financial supplies issues.
- 15% of real property issues.
The ATO’s findings were reported by Accounting Times and align with the ATO’s Top 1,000 GST assurance findings.
The root causes included:
- Weak governance when onboarding new products.
- Infrequent reviews of product master data.
- Misinterpretation of GST rules.
- Reliance on a supplier’s tax treatment without independent checks.
These weaknesses are not limited to large corporations. They can also affect an Amazon, Shopify, eBay or WooCommerce seller with hundreds of SKUs. They can affect a SaaS business with multiple billing plans. They can affect an agency selling taxable and GST-free services across different markets.
Review your product and service master data
Complete this checklist before your next BAS:
- List every product, service and SKU. Include bundles, subscriptions, gift cards, shipping charges and marketplace fees.
- Confirm the GST code for each item. Do not copy the code from a supplier invoice without checking the underlying transaction.
- Review food, supplements and health products carefully. A product that appears to be a basic food item may not qualify as GST-free.
- Check product changes. New packaging, ingredients, features or bundled components can change the correct GST treatment.
- Document your decisions. Keep the reasoning, source material and approval record for future reviews.
- Schedule periodic checks. Product tax codes should not remain unchanged for years without review.
Better master data reduces BAS corrections and gives you a stronger audit trail if the ATO asks how your GST outcomes were produced.
Keep every return and activity statement on schedule
The ATO is also increasing enforcement against businesses and individuals operating in the shadow economy.
According to the ATO’s September media release, “Out of the shadows: shadow economy prosecutions jump eighty per cent”, non-lodgement prosecutions increased by about 80% over two years. Around $2.7 million in fines were issued through court action.
The message is straightforward: failing to lodge is not a low-risk administrative issue. Businesses can face penalties, interest, debt recovery action and prosecution.
Keep a compliance calendar covering:
- Monthly BAS deadlines.
- Quarterly BAS deadlines.
- PAYG withholding reporting and payment.
- Superannuation obligations.
- Annual income tax returns.
- Payroll and employee records.
- Foreign transaction and marketplace records.
If you have overdue returns, identify them now. Bringing your records up to date is easier before the ATO issues further notices.
Prepare for the card surcharge ban from 1 October
From 1 October 2026, Australian businesses will generally need to stop charging customers separate surcharges for debit, credit and prepaid card payments on affected networks, including eftpos, Visa, Mastercard and American Express.
The change applies to in-store and online transactions. That means ecommerce businesses should review checkout settings as carefully as physical retailers review their EFTPOS terminals.
Read the official business.gov.au guidance on card payment surcharge changes, together with the RBA’s frequently asked questions and ACCC card surcharge guidance.
Before 1 October, you should:
- Disable surcharge settings in payment gateways and terminals.
- Remove card surcharge line items from invoices and checkout pages.
- Review payment provider contracts and merchant statements.
- Update pricing, terms and customer communications.
- Test Apple Pay, Google Pay and other digital wallet transactions.
- Confirm how payment fees and GST are recorded in your accounting system.
- Check whether non-card fees, booking fees or service charges are genuinely separate from card use.
A price change may affect your GST calculations. Review whether your displayed prices, transaction values and accounting codes still produce the correct BAS figures after surcharges are removed.
Note the 2026–27 loss
