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Writer's pictureUHY Haines Norton

Bring on 1 July!

By Tina Zawila


While accountants are usually the only ones excited about the start of a new financial year, this year all of us should be looking forward to 1 July 2024. 


Not only will the Stage 3 Tax Cuts come into play which will benefit every taxpayer, but the Fair Work Commission just announced a 3.75% increase to the National Minimum Wage and minimum award wages.  Therefore, many employees will benefit from a pay rise on top of their tax cut, meaning even more money in your pocket every payday. 

But wait there’s more!  The Superannuation Guarantee rate also increases to 11.5% on 1 July 2024 (up from 11%) so there will also be more going into your retirement savings too.


Whilst the first of these “1 July benefits” (the tax cuts) are funded by the Federal Government, the other two (the pay rise and superannuation increase) will be funded by your employer. 


So while employees will be celebrating on 1 July, many employers will be concerned about finding the additional funds required to pay their employees (both a pay rise and an increase in superannuation) from that date onwards.  And ultimately, that additional cost to business will need to be passed onto customers.  Sounds a bit like inflation to me…


Cost of living relief is necessary and welcome in this economic climate; however, we do need to be aware of the potential for these three 1 July benefits to have a dark side too. 


If you are an employer, you should be setting your budgets and preparing projections for the new financial year now, so that you are aware of the impact of the increased cost of labour from 1 July onwards.  If you are a labour-intensive business this exercise is even more critical.  You may need to revisit your hourly rates to ensure that your margins are not being eroded.


If you are an employee, you may want to revisit your household budget to determine the benefit of the tax cuts and any potential pay rise from your employer to ensure it is used wisely.  And if it’s been a while since you have reviewed your superannuation, now is a good time to do that too.


With only weeks to go, this year everyone should be getting ready for 1 July, not just accountants.


The professional team at UHY Haines Norton are here to help you with all aspects of business management, personal finance and taxation.  Call us today on (07) 4972 1300.

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