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Compliance Update - New Financial Year obligations

Minimum Wage Increase

The Fair Work Commission has announced that from July 1 the national minimum wage will increase by 3% to $740.80 per week, of $19.49 per hour. The increase applies to all modern award minimum wages and applies from the first full pay period starting on or after 1 July 2019.

New pay guides will be released soon and available on the AFTA website or check Fair Work’s pay calculator.

Single Touch Payroll

From 1 July 2019, every time small business employers (19 or less employees) pay employees, they’ll need to report wages, tax and super information through single Touch Payroll. Businesses need to start reporting from 1 July to 30 September 2019 to be on time.

Visit the Australian Taxation Office’s website for help with the transition.

Anti-slavery obligations

From 1 January 2019, the Commonwealth Modern Slavery Act 2018 (the Act) entered into force in Australia and the first reporting period begins in July 2019. The Act requires organisations with a consolidated revenue over $100 million to report annually on the risks of modern slavery in their operations and supply chains, and the action they have taken to assess and address those risks. An organisation may also voluntarily submit which may have benefits for your business. For example, it can demonstrate your leadership on modern slavery and show you are a responsible business that acts with integrity. This may help you to attract customers, access new business opportunities, provide a competitive advantage and build your reputation.

Reporting entities must submit a ‘modern slavery statement’ to the Minister for Home Affairs, the first reporting year to be July 2019-30 June 2020.


Draft Guidance for Reporting – Dept of Home Affairs

KPMG Modern Slavery: Is your business ready to respond?

New Whistleblower Protections

Changes to the Corporations Act sees commencement of the Whistleblower Protections beginning on 1 July 2019. The law provides enhanced protections to employees that “blow the whistle” and employers will need to comply with these protections. The conduct needs to concern “misconduct” or an “improper state of affairs”, which is broadly defined.

From 1 January 2020 public companies and large proprietary companies must have a whistleblower policy in place. Failure to comply with this requirement is a criminal offence and significant penalties may apply.

The whistleblower policy must contain procedures for receiving and investigating disclosures and how it will protect whistleblowers. It must also set out how the policy will be made available to employees and officers of the company.

Want to know more? Contact Naomi Menon – Head of Compliance and Operations, AFTA at