BHT Partners

As Ayrten Korakis finishes up with BHT Partners, we'd like to thank him for his contribution over the past year.

Since joining the team in 2025, Ayrten has been a valued member of our accounting team, bringing enthusiasm, professionalism, and a willingness to learn while supporting a wide range of clients.

We're grateful for everything Ayrten has contributed during his time with us and wish him every success as he begins his next chapter.

On behalf of everyone at BHT Partners, thank you, Ayrten, and all the very best for the future.

💙

𝗣𝗮𝘆𝗱𝗮𝘆 𝗦𝘂𝗽𝗲𝗿 𝘄𝗶𝗹𝗹 𝗰𝗵𝗮𝗻𝗴𝗲 𝗵𝗼𝘄 𝘀𝘂𝗽𝗲𝗿 𝗶𝘀 𝗰𝗮𝗹𝗰𝘂𝗹𝗮𝘁𝗲𝗱.

From 1 July, employers will need to calculate super using 𝗤𝘂𝗮𝗹𝗶𝗳𝘆𝗶𝗻𝗴 𝗘𝗮𝗿𝗻𝗶𝗻𝗴𝘀 (QE) instead of Ordinary Time Earnings (OTE).

That means some payroll payments that previously did not attract super may now need to be included.

Examples that may count under QE include:
✅ Commissions
✅ Salary sacrifice amounts
✅ Directors’ fees
✅ Some contractor payments

Still generally excluded:
❌ Overtime payments
❌ Unused leave on termination
❌ Expense allowances

👉 If your payroll system has not been reviewed recently, now is a good time to check whether your setup is ready for Payday Super.

BHT Partners can help your business prepare for the transition and avoid reporting or compliance issues later.

The decisions made before EOFY can still affect cash flow, compliance, and business confidence well into the new financial year.

Before 30 June, review:

🔹 Super contribution timing
🔹 Equipment and asset purchases
🔹 Income and expense timing
🔹 Commonly missed deductions
🔹 Record-keeping and compliance

➡️ Swipe through the carousel for practical EOFY reminders and planning considerations.

Follow BHT Partners for more practical insights on tax, business strategy, and financial management.