| Indirect tax | GST, standard rate 10%GST of 10% applies to most goods and services, with registration required at A$75,000 turnover (A$150,000 for non-profits); registered businesses issue tax invoices and report GST on Business Activity Statements (BAS) to the ATO. |
|---|
| E-invoicing | Voluntary · Peppol (PINT A-NZ), with the ATO as Peppol AuthorityThere is no B2B e-invoicing mandate; businesses can exchange e-invoices over the Peppol network using the PINT A-NZ specification (the required Peppol format since 15 Nov 2024), and the government promotes voluntary adoption. |
|---|
| Data protection | Privacy Act 1988 (Cth), as amended by the Privacy and Other Legislation Amendment Act 2024The Australian Privacy Principles and Notifiable Data Breaches scheme apply to most businesses over A$3 million turnover; the 2024 amendments added a statutory tort for serious invasions of privacy and, from 10 Dec 2026, require privacy policies to disclose substantially automated decisions using personal information, with a Children's Online Privacy Code due by the same date and further reforms expected. |
|---|
| AI rules | No AI-specific statute; the December 2025 National AI Plan dropped the proposed mandatory guardrails for high-risk AI in favour of existing laws, the voluntary Guidance for AI Adoption (Oct 2025) and a non-regulatory AI Safety Institute. |
|---|
| Systems we migrate from or connect to | Xero, MYOB, QuickBooks Online, Reckon, NetSuite, Microsoft Dynamics 365 Business Central, SAP Business OneMasters, ledgers, stock and open balances move across and are reconciled before cutover. |
|---|
| Payment rails for web apps and SaaS | NPP (PayID and PayTo), BPAY, Direct debit (BECS), Stripe, Tyro, Square |
|---|
| Also worth knowing | Payroll is reported to the ATO each pay run through Single Touch Payroll and GST on BAS, so ERP and payroll software must integrate with ATO reporting, and major accounting platforms already support Peppol e-invoice exchange. |
|---|