The 2025–26 Federal Budget includes several measures of interest to small business operators, with some still awaiting final approval. Here’s a quick summary of what we believe matters most for ACWA members:
Instant Asset Write-off Still in Limbo
The popular $20,000 instant asset write-off remains in the Budget for the 2024–25 year, but it still hasn’t passed through Parliament. The measure will automatically lapse unless the legislation is enacted before the next Federal Election. This is particularly important for car wash owners planning to invest in new equipment, technology upgrades, or site improvements. Until it’s legislated, we recommend holding off on major purchases if you’re banking on the write-off.
ACWA will continue to monitor this and provide updates to members.
ATO Compliance Crackdown – Are You Audit Ready?
The ATO will receive nearly $1 billion over four years to ramp up its compliance programs, targeting everything from tax avoidance to under-reporting in small and medium businesses.
This significant increase in ATO resources should prompt operators with multiple sites, trusts, or complex business structures to ensure their financial record-keeping and tax obligations are airtight. While ACWA helps members comply with WHS and IR requirements, this is a timely reminder that financial record-keeping and tax obligations must also be airtight.
Expect more scrutiny — now is the time to review your books, payroll, and BAS processes.
Energy Bill Relief for Small Business
From 1 July 2025, small businesses will receive a $150 energy credit, applied automatically across two quarters (Q3 and Q4 of 2025). While modest, it’s a welcome offset against rising utilities, which continue to be a pressure point for many operators.
You don’t need to apply — it will be applied automatically by your electricity retailer in quarterly instalments (likely as a credit on your bill).
Ban on Non-Compete Clauses (Effective 2027)
One of the more interesting workplace law reforms is the planned ban on non-compete clauses for employees earning under $175,000, expected to come into effect from 2027.This change means you’ll no longer be able to prevent managers, maintenance staff, or technicians from working for a competing wash or opening their own after leaving your employment.
While confidentiality clauses are still permitted, this shift could impact staff retention, training strategies, and how you protect business-sensitive information.
We recommend reviewing employment contracts well ahead of the change, and ACWA’s IR service will be available to assist.
Beer Excise Frozen – Finally a Good News Story!
The Budget also included a two-year freeze on the draught beer excise, starting in August 2025. This may not impact core wash operations, but it’s a small win for maintaining sanity after a hard day at the car wash!
