Everything that changes for small business in 2027

Nine dated changes, in order, with the proposals marked as proposals. Most of them need work started well before the date itself.

The run of reform that produced payday super, the surcharge ban and the anti-money laundering expansion does not stop at the end of this year. Here is what is already scheduled, what is still only proposed, and when preparation actually has to begin.

1. 1 December 2026, junior rates, legislated. The first step of the Fair Work Commission's phase-out of junior rates for 18 to 20-year-olds with more than six months' service, in retail, fast food and pharmacy. Eighteen-year-olds move from 70 to 75 per cent of the adult rate. Steps continue each July and December to 2029. Start now: the trigger is length of service, not age, and most payroll systems do not track it.

2. 10 December 2026, automated decision transparency, legislated. Organisations already covered by the Privacy Act must disclose in their privacy policy where automated systems, including artificial intelligence tools, make decisions that significantly affect a person. Businesses relying on the small business exemption are not covered. Start now if you are covered, because it is a policy rewrite.

3. 30 January 2027, interchange pass-through data, legislated. Large acquirers must publish a measure of how much of the interchange reduction they passed to merchants, covering the December quarter. This is the number that will show whether the surcharge ban delivered anything. Start now: use it as the basis for renegotiating your merchant plan.

4. 1 April 2027, foreign card interchange cap, legislated. A cap on interchange for foreign-issued cards begins, alongside further transparency measures and clearer merchant statements. Relevant to any business with significant international customers.

5. 1 July 2027, unfair trading practices, legislated. The general prohibition on unfair trading practices commences, with drip pricing rules and subscription contract obligations. Start six months out: it touches pricing display, renewal notices and cancellation paths.

6. 1 July 2027, climate reporting Group 3, legislated but under revision. Group 3 entities begin reporting for financial years commencing on or after this date. Thresholds match the large proprietary company tests, so most small businesses stay out, and the 2026-27 Budget proposed raising them further. The practical effect on small suppliers arrives earlier, through customers asking for emissions data.

7. Mid-2027, ATO credit card acceptance ends, announced. The deferred cessation of credit card payments for tax liabilities. Reported as both June and July 2027. Start now if card timing is part of how you manage your tax cycle.

8. Unresolved, trust tax, proposed. The 30 per cent minimum tax on discretionary trust income, now facing a Senate inquiry into its small business carve-out. Not expected to pass in 2026. Do not restructure ahead of it.

9. July 2028, R&D tax incentive overhaul, proposed. Greater support for core research activities, support removed for supporting activities. Relevant now because advisers will move to conservative claiming long before commencement.

Two live obligations have no new date because they are already running: payday super, in its first year, and anti-money laundering obligations for the professions captured on 1 July 2026.

Four of these cost money and five cost attention, and the ones that cost money are the ones with fixed dates. Put items 1, 3 and 5 in the calendar with a reminder set two months before each, and treat item 8 as a reason to do nothing rather than something. If you only act on one, make it the 30 January merchant fee publication, because it is the only date on this list that can put money back rather than take it out. The pattern worth noticing is that the proposals have slipped and the legislated dates have held, which is the right way to allocate your worry.