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Legal changes beginning 1 January 2025

Now that 2025 is in full swing, it is a timely reminder that the following laws have changed since 1 January 2025:


  1. Wage underpayment becomes a criminal offence - Penalties can be a minimum of $7.825 million for companies or $1.565 million and a maximum of 10 years in prison for individuals IF they knowingly fail to pay wages, superannuation or other entitlements under the Fair Work Act or industrial agreements. (Source: Fair Work Ombudsman)

    Although the Voluntary Small Business Wage Compliance Code will be established, compliance with the Voluntary Code means a small business will not be criminally prosecuted if they underpay their employees.

  2. Right to disconnect laws now in effect - However, small businesses with fewer than 15 employees will not be affected until 26 August 2025. (Source: Fair Work Ombudsman)

  3. Tax and BAS agent obligations - Those agents with over 100 employees must comply from 1 January 2025, whereas others have until 1 July 2025. (Source: Tax Practitioners Board)

  4. Expansion on plastics ban - You can no longer supply certain banned plastic items, including polystyrene cups, plastic spoons and straws that come included in packaging. (Source: NSW Environment Protection Agency)

Other reminders that may be of interest are:


ACA NSW members may also be interested in the proposed reform to NSW Payroll Tax as submitted in our NSW Budget 2025 to the NSW Government. See page 42 of ACA NSW's submission.


For any further information/clarification, please contact the ACA NSW team via 1300 556 330 or nsw@childcarealliance.org.au.


PUBLISHED: 29 JANUARY 2025

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