As sustainability rapidly shifts from voluntary to mandatory, scrutiny is also broadening out from large corporations to startups and small businesses. As global awareness of environmental, social and governance (ESG), requirements increases, stakeholders now expect sustainability to be an active practice within organisations of all sizes.

For startups, sustainability now directly influences a business’ reputation, operational efficiency and overall competitive positioning. Startups that integrate sustainability into their operational model early on demonstrate ESG, which can give them a competitive advantage over others that don’t.

Regulation is tightening

Pressure from Australian regulators and consumers now places a greater weight on environmental responsibility, influencing how businesses are evaluated and trusted. Major organisations pass down their net-zero commitments through supply chains, requiring smaller businesses to also adopt low-carbon practices and provide transparent sustainability data to the public.

Australia’s climate-related disclosure laws are expanding, changing how environmental performance is evaluated and includes emissions measurement. As a result, organisations are going to be increasingly expected to quantify emissions and disclose their performance publicly.

Transparent sustainability data

The inability to provide transparent sustainability data puts startups at risk from being excluded from commercial opportunities.

The need for transparency is also heightened by the growing conversation around the environmental impact of digital infrastructure, especially with the boom of AI. Digital ecosystems account for a big portion of global emissions due to the energy use of data centres. 

Startups adopting AI tools and expanding their cloud usage will need transparency on the technologies they use, how they work, and the environmental cost behind them. This makes partnership with responsible cloud providers very important.

Technology that supports environmental responsibility

Choosing technology that actively supports sustainability is becoming a critical lever for startups looking to reduce their carbon impact and meet rising expectations from customers, investors and regulators.

Infrastructure decisions made early can meaningfully influence a company’s environmental footprint as it scales.

Some modern data centre designs already demonstrate what lower‑impact cloud infrastructure can look like in practice. In Sydney, for example, some newer facilities can draw more than 90% of their power from renewable sources and use highly efficient cooling systems that consume a fraction of the water typically required across the industry. These engineering choices materially reduce the emissions associated with data storage and compute‑heavy workloads, including AI.

As businesses continue to digitise, energy consumption from cloud services, AI models and data storage becomes a measurable component of overall environmental impact. Yet many startups lack straightforward ways to quantify this footprint or track progress over time without introducing significant complexity.

Increasingly, infrastructure providers are addressing this gap by offering transparent carbon measurement tools grounded in recognised methodologies such as Environmental Impact Tracker. By accounting for emissions across the full lifecycle of a server, from manufacturing through to operation in data centres, and aligning calculations with established greenhouse gas protocols, these tools make it easier for growing companies to understand, report and improve their environmental performance.

Practical steps to take today

By gathering these insights, startups can get a clear understanding of the true environmental cost of their digital operations. Once businesses can see where their emissions are generated, they are better equipped to make informed decisions about how to improve infrastructure decisions. This visibility reinforces that carbon transparency is not just a reporting requirement, but a strategic advantage.

Embedding sustainability into core operations enables startups to integrate long term planning in their business model. Cloud services with built-in measurement capabilities help startups automate emissions data collection and reporting while improving accuracy. Decisions about where data is processed, how infrastructure is powered, and which AI models operate efficiently are key to building a trustworthy, credible and scalable business.

Contriubuted by Satyam Santosh, Startups Program Lead APAC, OVHcloud

In today’s economic environment, small businesses are under more pressure than ever to grow efficiently. Customer acquisition costs are rising, competition is intensifying, and many operators are being forced to rethink traditional growth strategies. One of the most effective and often underutilised ways to scale sustainably is through partnerships.

At Night n Day Group, partnerships have played a critical role in our evolution from a small family business into a national healthcare product provider supporting Australians across the healthcare and disability sectors. Our business itself began with a simple, personal innovation. My mother, a fashion designer, created a safer alternative to traditional nappies in the 1980s, which ultimately laid the foundation for what Night n Day Group is today. Most recently, our partnership with health technology platform Kismet has reinforced a simple but powerful idea: the right partnerships don’t just drive growth, they create better outcomes for customers.

So how can small businesses identify and structure the right partnerships?

Start with shared purpose, not just opportunity

The strongest partnerships are built on aligned values and a shared mission, not just commercial gain.

In our case, both Night n Day Group and Kismet were founded from deeply personal experiences supporting family members through care challenges. That shared understanding of the customer journey created an immediate alignment in how we approach service, trust and long-term impact.

For small businesses, this means looking beyond surface-level opportunities. Ask:

• Do we serve the same customer in complementary ways?
• Are we solving adjacent problems?
• Do we share a similar philosophy on customer experience?

If the answer is yes, you’re starting from a strong foundation.

Look for complementary strengths

The best partnerships combine different but complementary capabilities.

Night n Day Group brings specialised healthcare products and decades of industry experience. Kismet brings a national network and a digital ecosystem that connects providers, carers and participants. Together, that combination allows both businesses to deliver more value than either could alone.

For SMEs, this could look like:

• A product business partnering with a distribution platform
• A service provider aligning with a technology partner
• A local operator collaborating with a business that has national reach

The key is to avoid duplication and instead focus on how each partner fills a gap for the other.

Prioritise access to networks, not just revenue

One of the biggest advantages of partnerships is access; access to new audiences, trusted relationships and established communities.

Through our partnership with Kismet, we are connecting directly with thousands of professionals across the NDIS ecosystem, including support coordinators, plan managers and allied health professionals.

For many small businesses, this kind of access would take years and significant marketing investment to build independently.

When evaluating a partnership, consider:

• Does this give us access to a new and high-value audience?
• Is that audience already engaged and trusted?
• Can we show up in a way that adds real value, not just sells?

Structure partnerships around real engagement

Partnerships only truly deliver value if they are activated properly. Too often, businesses announce partnerships but fail to embed them into day-to-day operations. The real impact comes from consistent, meaningful engagement.

As part of our collaboration with Kismet, Night n Day Group will participate in more than 25 industry networking events nationally, alongside ongoing digital and community engagement. This ensures the partnership is not just strategic on paper, but practical in execution.

For SMEs, this could include:

• Joint events or activations
• Co-created content or education
• Shared customer touchpoints
• Cross-promotion through existing channels

The goal is to create multiple moments of connection.

Build relationships, not just transactions

Even in a digital-first world, business is still built on trust.

Particularly in sectors like healthcare, disability and professional services, relationships remain central to how decisions are made. Face-to-face engagement, community presence and consistent interaction all play a role in building credibility.

Small businesses should view partnerships as long-term relationship investments, not short-term sales opportunities.

Align on long-term outcomes

The most successful partnerships are those where both parties are working toward a shared outcome.

For us, that outcome is simple: making care easier and more accessible for the people who need it. By combining networks, products and expertise, we create a more connected experience for families, carers and professionals.

For other businesses, the outcome might be growth, innovation, or customer experience but it must be clearly defined and mutually beneficial. Partnerships are no longer a “nice to have” for small businesses, they are becoming a core growth strategy.

In an increasingly connected and complex business environment, those who succeed will be the ones who collaborate effectively, leverage each other’s strengths and focus on building genuine, long-term relationships. Because at the end of the day, the right partnership doesn’t just expand your business, it strengthens the entire ecosystem you operate in.

About Night n Day

Night n Day Group is a family–owned Australian business with more than 35 years of experience supporting individuals, carers and healthcare professionals across the continence and healthcare sectors.

Night n Day Group: Two Brands, One Trusted Family Business

Night n Day – Australia’s leading brand in washable continence products, offering a full range of underwear, swimwear and bedding for all ages including custom–made solutions designed for comfort, dignity and independence.

IncontinenceProducts.com.au – a national online healthcare platform providing a one–stop shop for continence products, nutrition, catheters, wound care, skincare and much more. As a registered NDIS provider, IncontinenceProducts.com.au committed to making access to essential healthcare products simple, reliable and stress–free.

Contributed by Michael Lakiss-Smith, Managing Director at Night n Day

As Australian hospitality venues grapple with rising wages, ongoing staff shortages, escalating fuel and transportation costs and increasingly tight margins, technology that drives operational efficiency has become a key point of differentiation across the hospitality sector. At the same time, for many operators, technology itself is also becoming a significant cost centre.

While some venues continue to rely on point-of-sale systems designed more than a decade ago or adapt generic tablet-based software never built for the pace of modern service, many are now shifting towards mobile-first solutions. However, with an increasingly crowded market, identifying the right platform and how to maximise its benefits has become more complex.

Rapidly expanding its footprint in Australia, Tabit is a leading global hospitality platform for enhancing restaurant profitability and operational efficiency through mobile-first, handheld technology.

Drawing on insights from venue operators it works with across Australia and globally, Tabit CEO and co-founder, Barry Shaked, says there are five non-negotiables to consider when choosing a hospitality technology platform, and shares top tips for Australian operators to ensure they are maximising the benefits of a mobile-first system.

Five tips for choosing a mobile-first technology platform and how to maximise its benefits, according to Tabit CEO and co-founder, Barry Shaked:

1. Does the technology genuinely reduce labour pressure?

Restaurants move quickly. If the technology slows staff down, it becomes a cost rather than a tool. The goal should be giving teams the ability to focus on guests, not screens.

Ensure all staff is proficient with the technology to ensure the platform performs optimally.

Staff should be familiar with how to take orders tableside and process payments instantly so they can manage more tables without needing to return to a central terminal.

The platform should reduce unnecessary movement and free up time for guest interaction.

2. Does the technology include built-in tools to increase spend per table?

Good hospitality technology today should include guided ordering prompts, menu recommendations and guest history tools that help staff suggest additional items naturally during service.

3. What does the technology reveal for fewer errors and faster service?

It’s key to ensure you’re considering the data provided on the backend of a system so you can identify where improvements can be made on the ground; a good technology platform should reveal this clearly.

Also ensure all members of your team are on-board with the sending of orders directly to the kitchen through the mobile-first platform, and not through other systems like traditional hand-written methods, to maximise efficiency and minimise the errors in service and payment.

Joel Hales, Executive Chef at Melbourne’s popular new sandwich bar, Sangaweech, says: “As a new start-up, the data provided on the backend with Tabit is crucial to our success because it allows us to clearly see what’s performing well and where improvements are needed.”

4. Does the technology support stronger guest relationships?

While hospitality is fundamentally people-first, legacy systems often force staff to spend more time navigating screens than engaging with guests.

The best platforms are designed to enhance, not replace, human interaction by providing visibility of guest preferences, dietary requirements and visit history to enable more personalised service.

Annie Karam, owner of Speedos Cafe in Bondi, says the difference is immediately noticeable.

“Being able to see guest preferences and previous orders helps our team make better recommendations. It takes the guesswork out and makes the experience more personal,” says Annie Karam.

A modern mobile-first system should allow for a positive cultural shift rather than just a technical shift. It should allow staff to spend more time on the floor with guests, and less time behind terminals.

5. Does the technology connect the entire venue in one system?

Many hospitality venues still rely on disconnected systems spanning POS, payments, kitchen displays, reporting and third-party delivery platforms, creating inefficiencies and fragmented data.

The best modern platforms increasingly unify these functions into a single connected ecosystem, giving operators real-time visibility across the entire venue. This level of integration allows for clearer insight into menu performance, service flow and overall trading conditions, enabling faster and more informed decision-making.

For more information and advice on maximising mobile-first technology solutions in hospitality, visit: https://www.tabit.cloud/

ADP, a global leader in HR and payroll solutions, has announced an exciting enhancement to the Payroll Variance feature with the launch of a new AI agent within ADP Global Payroll. For years, Payroll Variance has helped organisations identify payroll inconsistencies before they become pay issues, thereby reducing the administrative burden for HR and payroll teams worldwide. Now, ADP is taking it a step further by introducing a new ADP Assist payroll agent to better support practitioners and boost payroll management efficiency. It’s already available to all ADP enterprise clients in over 40 countries. Deployment for mid-market clients in additional territories is planned for mid-2026.

Leveraging AI for payroll excellence and risk mitigation

As businesses expand their operations across borders, managing payroll complexities becomes increasingly challenging. ADP Global Payroll offers a single comprehensive solution that seamlessly integrates local expertise with a global perspective, helping clients meet their compliance needs through reliable data for payroll operations across more than 140 countries and territories. The introduction of AI agents reinforces ADP’s commitment to help global organisations manage people, streamline payroll processes and make informed decisions that support people at work.

By automatically identifying deviations, the ADP Assist agent Payroll Variance now automatically detects inconsistencies in payroll data, helping to uncover potential errors and suggest corrective measures for HR and payroll teams to review and approve. This timely intervention is crucial for payroll practitioners and managers who often spend considerable time determining the causes of anomalies in payroll data.

“At ADP, we recognise the critical challenges that HR and payroll teams face when it comes to compliance, time management and efficiency. Our new introduction of this ADP Assist agent keeps people at the centre with a human-centric approach and empowers payroll teams with the accuracy and support they need to optimise their operations,” said Frank Smits, Senior Vice President of Global Payroll at ADP. “By utilising advanced AI technology that is supported by over 75 years of workforce data and expertise and rigorously assessed and refined based on client feedback, we are streamlining processes while effectively mitigating risks.”

Confronting real-world complexities to drive productivity and maximise time-saving

The new ADP Assist AI agent transforms payroll management, enabling payroll practitioners to engage with data more intuitively. It facilitates seamless queries, enhances accuracy and boosts process efficiency, all while fostering ongoing innovation for future advancements.

• Natural language query capability: through the integrated AI platform ADP Assist, Payroll Variance enables users to pose questions in natural language, ending the need for complex reporting. For example, queries like “What pay elements have a variance of 10%?” or “Which employee had a significant net pay difference this cycle?” can be answered quickly, providing actionable insights directly within the ADP Global Payroll portal.

• Anticipating accuracy and simplified processes: early adopters of Payroll Variance report critical time savings, with experts estimating an average reduction range of up to 30 minutes per payroll cycle due to proactive error prevention. When these savings are applied across multiple payroll cycles throughout the year, and in some countries where payroll is processed twice a month, these time savings accumulate substantially. This AI agent not only offers smart and timely assistance to help practitioners identify and understand inconsistencies or deviations in payroll data before an error can happen; it simplifies the auditing process and suggests and facilitates remediations under human oversight, saving them time on manual reconciliation and ensuring a streamlined payroll experience for global teams.

• Innovate for the future: ADP is committed to continuous innovation. To further support people in this rapidly evolving landscape, ADP will continue to introduce new ADP Assist features to connect actions and information across departments, roles and workflows. 

“The developments demonstrate our commitment to apply AI to address real-world HR challenges. We continue to build an AI-assisted workforce to reduce the burdens of time-consuming manual processes, thereby increasing productivity in the workplace. With ethical AI principles rigorously examined and embedded  at every stage of our developments, we maintain the highest standards of compliance, governance, and security from the outset“, concluded Frank Smits.

For more information about ADP Assist AI agents and how they can unlock your company’s potential with AI capabilities, please visit ADP.com/ai-agents.

Work in Australia is changing fast. AI is reshaping how jobs are done, which skills matter most, and how careers are built. As this pace accelerates, many professionals are looking for clear, practical guidance on how to stay relevant and get ahead. LinkedIn and Microsoft marked the Australian launch of Open to Work: How to Get Ahead in the Age of AI, a new book published by HarperCollins, designed to build confidence, clarity and purpose for professionals as AI becomes part of everyday work.

Written by LinkedIn’s CEO and EVP of Microsoft Office and Copilot, Ryan Roslansky, and LinkedIn Chief Economic Opportunity Officer, Aneesh Raman, Open to Work draws on insights from over a billion LinkedIn members, alongside Microsoft research. Grounded in real-world experiences from people at work today, the book offers a clear, practical approach that shows how people can use AI as a tool to get ahead at work.

Matt Tindale, Managing Director, LinkedIn, Australia & NZ, said:“The world of work is changing faster than most of us expected, and it’s okay to find that daunting. But the data tells us that Australians are more ready to adapt than they might think. A new LinkedIn poll found that 78% of Australians feel either relieved or curious when AI takes on tasks they used to do at work – and that openness is exactly the mindset that gets people ahead. Open to Work is a practical guide to channeling that momentum – focusing on the creativity, curiosity and communication that no machine can replicate.”

To mark the Australian launch, LinkedIn hosted an event in Sydney, bringing together experts in talent retention and recruitment, LinkedIn Top Voices, and industry leaders for a panel discussion on how AI is reshaping work in Australia. 

The panel featured Brendan Wong, Editor of LinkedIn News and LinkedIn Career Expert; Sarah Carney, National CTO at Microsoft Australia and New Zealand; Sam Koslowski, Co‑Founder of The Daily Aus; and Jessica Farrell, Chief People Officer at Publicis Groupe ANZ, who shared practical perspectives on how professionals of all ages can adapt and get ahead as work continues to evolve.

Sarah Carney, National CTO at Microsoft Australia and New Zealand, said: “AI is moving from something people read about to something they’re expected to use at work – and that can feel like a big shift. The most important step is to start small, stay curious, and practice, because confidence comes from doing. When you pair AI literacy with human strengths like judgement, communication and creativity, it becomes a real advantage in your day-to-day work and your career. That’s why resources that share practical guidance like Open to Work are so important.” 

The changing reality of work in Australia 

A new LinkedIn poll captures where Australians are landing emotionally, with many approaching the shift with openness. When asked how they feel when AI takes over tasks they used to do at work, 42% say they feel relieved because it frees them up, and 36% say they are curious about what comes next. Only 17% say they feel threatened.

While many Australians recognise the opportunity AI presents, the pace of change can feel daunting. More than a third (37%) of Australian professionals say they feel overwhelmed by how quickly they’re expected to understand and use AI at work, yet nearly two‑thirds (63%) believe those who resist AI tools risk falling behind. At the same time, trust in human judgement remains strong, with 82% saying trusted human insight is irreplaceable, even as AI becomes more advanced.

Recent LinkedIn research shows how rapidly this shift is playing out:

• Hiring for AI talent has grown more than 300% over the past nine years, creating 1.3 million new roles, with 8 in 10 C‑suite leaders prioritising hiring someone with AI confidence over experience alone.
• Skills on the Rise data shows that AI and data skills now make up the largest share of Australia’s fastest‑growing skills in 2026, with ‘Prompt Engineering’ emerging as a sought‑after capability.
• AI literacy is accelerating across Australian workplaces, up 32% year‑on‑year across firms and 60% in large enterprises.
• The majority (90%) of Chief People Officers in Australia expect work to be organised around skills rather than traditional job titles as roles evolve.

Open to Work: How to Get Ahead in the Age of AI is now available in Australia via major retailers and online platforms.

For small business leaders, AI is no longer optional—but managing its risks is becoming just as critical as adopting it. From increasing costs and economic volatility to workforce shortages, rapidly evolving technologies such as AI are also impacting business operations at a faster rate. While there are many benefits to AI, it also brings new expectations and commitments around risk, compliance and ethical decision-making.

Risk sits at the centre of every organisation’s ability to operate, grow and adapt. Given the ever-evolving AI landscape, navigating these complex organisational changes while protecting people, reputation and long-term performance is critical. For small businesses, understanding how to manage both the opportunities and challenges is essential.

The Main Challenges Small Businesses Face

In theory, AI is hugely beneficial for businesses — automating tasks, reshaping decision-making and innovating processes. However, in practice, adopting it responsibly is more complex. Many leaders struggle to balance compliance with innovation, staying ahead of technology changes while maintaining proper risk structures to avoid issues. Balancing immediate implementation with long-term flexibility is a major challenge, particularly when trying to keep pace with change while maintaining control over operations and risk exposure.

Small businesses are already experiencing this. In sectors such as cleaning, maintenance and security, organisations are balancing the adoption of new technologies with compliance and governance, daily. As businesses diversify into other sectors, operational landscapes grow more complex and new risks emerge. For instance, at SKG Services, we recently expanded into the construction sector, which brings with it a whole new set of challenges, complexities and technologies, such as increased WHS risks and requirements, 3D printing and robotics.

Ensuring workplace safety is critical at a time when AI use is difficult to monitor, particularly when employees use it to streamline work or maintain speed, which can risk exposing sensitive or confidential data.

Spotting and Mitigating Risks Before They Escalate

The biggest mistake small businesses make is treating risk as a response function instead of a leadership discipline. Too often, risks only receive attention after a compliance breach, safety incident or customer complaint.

Instead, businesses can implement structured ways to proactively identify and mitigate risks early, such as routine checks, scenario planning and feedback loops that flag risks and issues before they arise or escalate. For example, while AI tools can increase efficiency, a compliance risk arises if sensitive company or client data is uploaded to unsecured platforms.

Another key risk is the over-reliance on unvalidated AI outputs. While the potential benefits of quickly inputting scenarios into AI are undeniable, failing to verify source data can undermine an organisation’s credibility. This risk is particularly pronounced among newer members of the workforce, who may not yet have the experience or critical thinking skills required to properly assess and validate information, leading to an overdependence on AI as a source of truth.

By consistently learning from data and patterns — whether in workforce trends, customer feedback, or compliance reports — businesses can shift from reactive to proactive decision-making. As organisations face increasing regulatory, technological and operational pressures, effective risk leadership is essential for building stronger, safer and more resilient operations through clear governance, responsible practices and proactive risk management. By integrating these insights, leaders can act with confidence, addressing issues before they become critical and aligning operations with strategic objectives. Predictive analytics doesn’t remove risk entirely, but it empowers decision-making that is evidence-based, timely and strategic.

Adopting AI Ethically, Fairly and Inclusively

As AI becomes part of business operations, ethical considerations must stay front and centre. For diverse teams — including people whose first language isn’t English — rolling out new systems without thoughtful design risks creating bias or exclusion.

One of the things we’ve learned at SKG Services is that AI must support everyone, not just those who are “tech comfortable.” This means building training pathways, supporting different learning needs and continuously testing systems to ensure they are fair, unbiased and transparent. Ethics in AI isn’t just good practice — it’s how you protect your people and your reputation.

One of the tech foundation blocks helping organisations like ours stay nimble is the use of APIs (application programming interfaces). APIs allow businesses to plug in new tools without rebuilding their systems—making it easier to adapt as AI evolves. APIs aren’t new but are particularly well-suited to small businesses dealing with the unknowns of AI because they make systems modular and adaptable. If AI tools change or a new capability comes along, you don’t have to overhaul your entire tech stack — you can swap, upgrade or innovate quickly.

Building Resilience Through Smart Decision Frameworks

Operating resilience isn’t just about surviving a single disruption — it’s about building the capacity to adapt and continue performing amid ongoing change. This requires embedding risk and compliance into everyday decisions, rather than isolating them in policy manuals. While implementing these practices may be demanding in the short term, it ensures long-term frameworks are in place, teams understand their responsibilities and the organisation can respond confidently and safely when challenges arise.

Small businesses that integrate risk thinking into financial planning, staffing, supplier management, and operational processes can harness AI to strengthen resilience. AI can help identify anomalies in operations, detect emerging compliance issues, forecast disruptions and provide predictive insights for decision-making. In workplace safety, AI-powered monitoring, predictive maintenance and training simulations reduce hazards and human error, while automated compliance checks reinforce safe practices across teams.

By embedding AI-driven risk management and operational safety into everyday decisions, organisations remain agile while maintaining control over operations and reputation.

Turning Risk into Opportunity with AI

The goal isn’t to use AI for the sake of it — it’s to make better decisions, improve flexibility and free up time to focus on what matters most: your people, customers and long-term success. Embracing these principles allows small businesses to transform risk from a source of anxiety into a catalyst for growth, building stronger, safer, and more resilient operations in a world where change is constant.

Contributed by Tracey Browers Group General Manager Risk at SKG Services, a national commercial cleaning, maintenance and security services company.

Atradius, a global leader in trade credit insurance and debt collection services, has released its latest Payment Practices Barometer – Australia 2026 report, revealing that while headline business to business (B2B) payment performance appears stable, underlying shifts in customer behaviour and economic conditions are creating growing pressure on business cash flow.

Based on January to March 2026 survey of 210 predominately micro-Australian businesses, the report highlights a complex trading environment shaped by persistent inflation, elevated interest rates, and tightening access to finance. These conditions are driving a greater reliance on trade credit, with nearly 60 per cent of B2B transactions now conducted on terms, effectively positioning suppliers as a key source of funding across the economy. 

While this reliance on trade credit supports sales and customer relationships, it also increases exposure to payment risk, particularly as customers manage their own liquidity constraints more selectively.

Joe Lewis, head of client services, Oceania, Atradius, said, “On the surface, payment performance in Australia looks relatively stable. However, what we’re seeing underneath is a shift in how businesses prioritise payments. Companies are holding onto cash for longer and making more deliberate decisions about which suppliers to pay first, which creates uneven pressure across supply chains.”

The report finds that 82 per cent of B2B invoices are paid on time, with 18 per cent overdue. Bad debt levels remain relatively low overall, suggesting a degree of payment discipline across the market. However, this stability is being driven in part by stricter credit controls and shorter payment terms imposed by suppliers seeking to protect their own cash flow. 

Joe Lewis said, “Many businesses are now offering early payment discounts and tightening credit policies, while at the same time facing pressure from larger customers to accept extended payment terms. This dynamic is particularly challenging for SMEs, which often pay suppliers faster than they are paid themselves, placing additional strain on working capital.”

While most overdue invoices are settled within 30 days, longer delays create a clear credit risk hotspot, as the likelihood of non-payment increases significantly over time. 

Key Payment Practices Barometer research findings include:

– 82 per cent of B2B invoices are paid on time, with 18 per cent overdue 

– 75 per cent of overdue invoices are settled within 30 days of the due date

– customer cash flow issues are the leading cause of late payments at 37 per cent, followed by banking delays at 19 per cent, slow internal approvals at 13 per cent, and e-invoicing or payment platform issues at 13 per cent

– 60 per cent of businesses expect insolvency risk among B2B customers to remain elevated over the next 12 months. 

Beneath the overall stable payment picture, the report identifies clear risk hotspots in construction, export-oriented industries, and among SMEs dealing with larger buyers. These sectors are more exposed to cost pressures, longer payment cycles, and fluctuating demand, which can intensify liquidity stress.

Tax obligations and rising operating costs also drive additional pressure, which can trigger short-term liquidity crunches and increase the likelihood of delayed payments during key financial periods. 

Joe Lewis said, “Looking ahead, Australian businesses are increasingly concerned about global uncertainty. Geopolitical tensions, rising transport and energy costs, and ongoing supply chain disruptions are expected to continue influencing payment behaviour over the next 12 months. Many businesses anticipate a shift toward more selective payment practices as companies prioritise essential suppliers and conserve cash.”

Profit margins will likely remain under pressure, particularly in fuel-intensive sectors, construction, logistics, and consumer-facing industries. Higher financing costs are widening the gap between businesses with strong cash flow management and those more exposed to external shocks. 

Joe Lewis said, “In today’s environment, working capital management is no longer just a financial function. It’s a strategic priority. Businesses need to take a proactive approach to credit risk, strengthen their credit management processes, and closely monitor customer behaviour to protect liquidity and maintain resilience.”

The report also indicates a growing recognition of credit insurance as a strategic tool to help businesses manage payment risk, protect cash flow, and support sustainable growth in an increasingly uncertain market.

The Atradius Payment Practices Barometer – Australia 2026 provides timely insights for finance leaders navigating evolving payment behaviours and a more complex risk environment.

To access the full report and explore detailed sector insights, visit: https://atradius.com.au/Knowledge-and-research/reports/b2b-payment-practices-trends-in-australia-2026

Leading Australian fintech Zeller is ramping up competition in the payments market, launching a new all-in-one POS and payment terminal to undercut incumbents Square and Tyro, and save the average business up to $2,000 annually on payments hardware and POS software fees at a time when merchants are struggling under mounting financial pressure.

The new Zeller Terminal 1x (T1x) combines payments and point-of-sale (POS) into a single device — priced at a low one-time price of $199 with no ongoing monthly software or hardware fees — positioning it as one of the most affordable end-to-end checkout solutions in Australia.

“The Australian payments landscape has become more complex than it needs to be. Businesses are often forced into ecosystems with ongoing fees and limited flexibility. We built Zeller T1x to challenge that — giving merchants a simple, affordable alternative that works out of the box, integrates with the systems they already use, and enables them to run more efficiently” said Ben Pfisterer, Zeller CEO and co-founder. 

The launch comes as Australian SMEs continue to grapple with rising operating costs, from fuel and wages to software subscriptions. 

Zeller T1x targets the “hidden costs” of getting paid

Zeller is betting that cost-conscious businesses are looking beyond transaction fees, focusing on lowering the broader cost base. By bundling free, built-in POS software into the terminal, Zeller T1x eliminates the need for third-party POS systems that costs the average small business over $1,800 annually on fees alone. 

For merchants, that means the end of recurring subscription fees, the need for separate hardware, and complex POS integrations. The result is a simplified, lower-cost setup at a time when every expense line is under pressure.

“Every dollar matters for small businesses right now. What we’re hearing from Zeller’s 100,000+ customers nationally is that it’s not just transaction fees — it’s the stack of ongoing costs that add up.” commented Pfisterer. “T1x strips all of that back. By combining payments and POS into one device with no ongoing POS software fees, we’re helping businesses reduce overheads and keep more of what they earn.”

A play for mobile and micro businesses

Zeller T1x is designed for the 2 million Australian businesses selling face-to-face, a segment dominated by sole traders and micro operators from tradies to market sellers, hospitality operators, and service providers. With new research from COSBOA reporting that 72% of small businesses cite rising fuel, insurance and wage costs as their biggest growth barriers, Zeller T1x helps ease the pressure by eliminating the need for separate POS software and third-party providers — bringing everything together in one affordable solution.

Premium payment terminals, without the premium price tag

Beyond pricing, Zeller also continues its hardware-led differentiation strategy. It builds upon its success with the 2024 release of Zeller Terminal 2 which went on to become the world’s most award-winning payment terminal after being recognised for a 2025 Australian Good Design Award, and both a WeMoney Merchant Terminal of the Year and Merchant Payment Provider of the Year Award.

T1x is an upgrade to the original Zeller Terminal 1 which redefined payment terminals in the Australian market with seamless POS integrations,  large format colour screen, and advanced functionality to streamline the modern checkout. 

Key features of Zeller T1x include:

• 6.7-inch HD touchscreen, the largest of any payment terminal on the market
• Improved durability for high-volume usage
• Built-in thermal receipt printer
• Digital receipts via SMS, email, or QR code
• Long-life battery enabling over 1,000 transactions on a single charge
• Zeller’s industry-leading payments uptime 
• Wi-Fi, SIM and Ethernet connectivity, supporting both fixed and mobile selling

The upgraded design reflects a shift toward more versatile, multi-functional devices.

Open ecosystem vs closed platforms

Unlike competitors which steer merchants into proprietary ecosystems, Zeller is also emphasising flexibility by delivering seamless integrations with systems that merchants already use in their business. 

Zeller T1x integrates with over 600 third-party POS systems and a range of self-service kiosk checkout solutions, enabling businesses to maintain their existing technology stack, switch without friction, and scale without being locked into a single platform — positioning Zeller as a more open alternative in a market where vendor lock-in has become a growing concern for scaling businesses.

Timing aligned with SME pressure

The launch lands at a critical moment for Australia’s small business sector, with cost-of-living pressures flowing through to both consumers and operators. As margins tighten, reducing fixed costs — particularly recurring software and hardware expenses — has become a priority.

Zeller’s bet is that simplifying payments into a single, low-cost device with no ongoing POS fees will resonate with businesses looking to streamline operations and protect margins.

Zeller Terminal 1x is available now online from Zeller or Amazon for $199.

Oracle NetSuite, the #1 AI cloud ERP, has announced the latest additions to NetSuite AI Connector Service that help customers connect the AI models of their choice to NetSuite data and apply AI more effectively across their business. The latest additions include NetSuite AI Connector Service Companion, support for the NetSuite Model Context Protocol (MCP) Apps extension, and expanded support for NetSuite Analytics Warehouse.

“We are committed to providing the most intelligent, extensible, and AI-ready system,” said Evan Goldberg, founder and executive vice president, Oracle NetSuite. “A strong data foundation is critical, but we also have to meet our customers where they are. Many are already working with AI assistants, and these extensions of the NetSuite AI Connector Service make it even easier and more intuitive to securely connect their own AI to their data and workflows.”

NetSuite AI Connector Service is a standards-driven integration service supporting MCP. It enables customers to bring their own AI assistants to NetSuite in a secure, governed way while controlling how those assistants access and interact with NetSuite data, workflows, and analytics. With the additions of the new NetSuite AI Connector Service Companion, MCP Apps support, and expanded support for NetSuite Analytics Warehouse, customers can apply AI more effectively across their business while maintaining governance and control.

NetSuite AI Connector Service Companion

NetSuite AI Connector Service Companion delivers a finance-grade AI experience that helps AI assistants understand NetSuite’s data, permissions, and workflows so that customers can use AI more reliably and consistently across finance and operations. With NetSuite AI Connector Service Companion, customers can:

• Use AI without prompt engineering expertise and ensure outputs are grounded in NetSuite data: Access a curated Prompt Library of more than 100 finance-specific prompt templates aligned to NetSuite’s data structures, permissions, and terminology. Customers can also customise prompts by editing existing templates or adding their own prompts. Prompts are organised by business processes and recommended roles.
• Standardise how AI is used across teams and ensure consistent outputs across workflows: NetSuite AI Connector Service Companion Skills provide supported AI models with reusable NetSuite-specific instructions, context, and best practices that help transform general-purpose AI agents into NetSuite specialists.
• Maintain governance and control AI access: MCP-ready roles provide preconfigured access patterns that map AI capabilities to NetSuite roles such as CFO, Controller, Accounts Receivable Analyst, Accounts Payable Analyst, and Treasury Analyst.

NetSuite MCP Apps

NetSuite MCP Apps extend the NetSuite AI Connector Service by bringing familiar NetSuite user experiences directly into popular AI assistants. Instead of relying solely on text-based prompts, MCP Apps allow users to interact with NetSuite data through structured interfaces such as filters, selectors, and forms rendered directly inside popular AI assistants. Examples of MCP Apps include the Prompt Library, Report Picker, and Record Picker. With NetSuite MCP Apps, customers can:

• Use popular AI assistants through familiar NetSuite-style interfaces instead of complex prompts: Configure reports, select records, access the Prompt Library, and navigate NetSuite data using structured menus and selectors inside popular AI assistants.
• Work more efficiently with structured, guided interactions: Reduce trial-and-error prompting by using interactive filters, selectors, and parameter menus.
• Use NetSuite with the AI platform of their choice: Interact with NetSuite data through supported AI assistants while maintaining governance and role-based access controls.

NetSuite AI Connector Service for NetSuite Analytics Warehouse

Extends AI access beyond transactional ERP data in NetSuite to include historical, analytical, and third-party data stored in NetSuite Analytics Warehouse. This enables customers to use AI for broader analytics, forecasting, and cross-system analysis across their business data.

Availability

The NetSuite AI Connector Service Companion and the NetSuite AI Connector Service for NetSuite Analytics Warehouse are now available in English worldwide, with plans to expand to additional languages. NetSuite MCP Apps are planned for release as part of the MCP Standard Tools SuiteApp and will be available through the SuiteApp Marketplace.

With the Treasurer positioning productivity and tax reform at the heart of the Federal Budget 2026–27, The Tax Institute is calling for urgent action on several announced but unenacted measures that continue to create uncertainty and increase compliance costs for taxpayers and practitioners.

Some of these measures were announced during the last term of Parliament, and others were announced many years ago. In some cases, there is little more than a media release; in others, the Government has released a consultation or discussion paper. But in all cases, no new law has been enacted, even though some measures have announced start dates that have already passed. The Tax Institute urges the Government to confirm whether these measures will progress or be abandoned, so taxpayers and practitioners can plan with confidence and certainty.

The Tax Institute’s Head of Tax and Legal, Julie Abdalla, FTI, says: “There is a pattern of inaction, of promising taxpayers change and not following through. Time and time again, we’ve seen tax measures promised in Federal Budget announcements that are then ignored for years. Until the government resolves the long list of outstanding

measures and establishes a process for ongoing system maintenance, we will not see real progress on the productivity agenda or efforts to cut red tape.”

“If the government does not intend to proceed with certain announced measures, they need to come out and say so explicitly.”

“We would like to hear genuine tax reform announced in the upcoming Budget. But more than that, taxpayers need to know that what’s announced will actually be delivered in an effective and timely manner.”

Among many important unresolved matters, some of the key announced, but unenacted measures are:

Large Business and International

Corporate tax residency reforms, announced in the Federal Budget 2020-21 following recommendations from the Board of Taxation, remain unlegislated despite strong industry support. In making its recommendations, the Board of Taxation found that the existing rules are ‘out of step with modern business practices, create considerable uncertainty, are susceptible to manipulation and increase the potential for international disputes’. As a consequence, many corporations are experiencing a significant increase in financial costs and disruptions to business.

The Government’s proposal to strengthen the foreign resident capital gains tax regime, announced in the Federal Budget 2024–25, has also stalled. Although the Treasury released a consultation paper in July 2024, no progress has been made since then. The measure would broaden the range of assets subject to CGT. In an environment of already heightened investor nervousness, the uncertainty of whether or when this measure will proceed is a further constraint on investment.

Proposed updates to Part IVA, announced in the Federal Budget 2023–24 and later deferred in the Federal Budget 2024–25, remain unlegislated. These changes would expand the general anti‑avoidance rules to apply to certain cross-border transactions. Again, the uncertainty of which transactions this measure might apply to, and when, is an impediment to investment.

Similarly, the Government’s announcement in May 2024, as part of the Federal Budget 2024–25, of a new penalty regime for mischaracterised or undervalued royalties for large multinationals has not progressed. This is proposed to apply from 1 July 2026.

Further, in the Mid-Year Economic and Fiscal Outlook 2024–25, the Government expanded the penalty framework by announcing a measure that proposes to penalise large taxpayers that mischaracterise or undervalue interest or dividend payments to which withholding tax would otherwise apply. This measure is also supposed to commence on 1 July 2026.

Finally, on 13 March 2025, the Government announced proposed amendments to the Managed Investment Trust (MIT) regime to clarify that trusts ultimately owned by a single widely held institutional investor (such as a foreign pension fund) can continue to qualify for MIT withholding tax concessions, following the ATO’s release of Taxpayer Alert TA 2025/1. The measure is proposed to apply to fund payments from 13 March 2025, but has not yet been enacted.

Fringe Benefits Tax

The Government has not confirmed whether it will proceed with consultation on FBT car parking benefits, originally announced in March 2022 following the Full Federal Court’s decision in Commissioner of Taxation v Qantas Airways Limited [2014] FCAFC 168. Employers remain uncertain about their obligations. This uncertainty has been compounded by the Federal Court decision in Toowoomba Regional Council v Commissioner of Taxation [2025] FCA 161, in which the Court held that a shopping-centre car park was not a ‘commercial parking station’ for FBT purposes because it was not operated commercially for profit. The Commissioner has appealed this decision. As a result, ongoing ambiguity remains for employers seeking certainty in the treatment of car parking fringe benefits.

Small businesses

The Division 7A deemed dividend rules remain one of the most complex and confusing areas of tax law. Yet targeted amendments announced in the Federal Budget 2016-17 and consulted on in 2018 remain unresolved.

The former government originally announced on 3 May 2016, as part of the Federal Budget

2016–17, that it would make legislative reforms to improve the integrity and operation of Division 7A following a consultation process conducted by the Treasury. Since then, the proposed reforms to Division 7A have been deferred multiple times, resulting in ongoing uncertainty and continued high compliance costs for taxpayers.

The reforms to Division 7A proposed in the Consultation Paper released on 22 October 2018 are based on recommendations by the Board of Taxation and include the following:

● simplified Division 7A loan rules to make it easier for taxpayers to comply with the provisions;

● a self-correction mechanism to assist taxpayers to promptly rectify breaches of Division 7A without having to apply for the Commissioner’s discretion;

● safe harbour rules relating to the use of assets that would provide certainty and simplify compliance for taxpayers;

● technical amendments to improve the integrity and operation of Division 7A while providing increased certainty for taxpayers; and

● clarification that the unpaid present entitlements of corporate beneficiaries of a trust fall within the scope of Division 7A.

Individuals

Reforms to individual tax residency, announced in the Federal Budget 2021–22, have not progressed despite a 2023 consultation paper. The outdated rules continue to create uncertainty for globally mobile individuals.

The Government’s proposal in the Federal Budget 2020–21 to allow deductions for education and training expenses unrelated to current employment has also stalled since the Treasury’s 2020 consultation.

A $1,000 instant tax deduction for work‑related expenses, announced during the 2025 Federal election campaign, has not advanced beyond its initial announcement, though it is expected that this measure is likely to be reannounced in the upcoming Budget.

Superannuation

Proposed changes to relax residency requirements for SMSFs, announced in the Federal Budget 2021–22 and deferred in the Federal Budget 2022–23, remain unimplemented. The reforms would allow trustees to temporarily relocate overseas for up to five years and remove the active member test.

Tax Administration

The proposal in the March Federal Budget 2022–23 to enable monthly or quarterly electronic lodgement of Taxable Payments Reporting System data has not progressed, despite its potential to streamline compliance.

Similarly, funding announced in the March Federal Budget 2022–23 to support data sharing of Single Touch Payroll information between the ATO and State and Territory Revenue Offices has not advanced.

Awaiting government response on Board of Taxation’s final reports

The Board of Taxation has undertaken several Reviews to which the Government has not yet responded. The Tax Institute is of the view that the Government should respond to and commence detailed and meaningful consultation on the implementation of key recommendations contained in these Reviews, without further delay. The outstanding Reviews include:

● Review of capital gains tax (CGT) rollovers

● Report introducing an asset merger rollover relief

● Review of the income tax treatment of certain forms of deferred consideration ● Fringe Benefits Tax Compliance Cost Review

These Reviews each involve a significant investment of time, expertise and effort by the Board of Taxation and the many stakeholders who contribute through submissions and technical consultation. They are essential for identifying issues in the tax system and opportunities for improvement. Leaving these Reports without response or action undermines that collective work and delays reforms that would benefit taxpayers and the broader economy.

Call to action

The Tax Institute calls on the Government to clearly state which announced but unenacted measures will proceed, and which will not, so taxpayers and their advisers can operate with the certainty they need.

“We’ve identified fourteen significant tax measures that have been stuck in limbo for years, creating ongoing uncertainty and complexity for taxpayers, and the list goes on. Worse still, that’s not including the various reviews undertaken by the Board of Taxation and as yet left unanswered by the government. That’s not good enough, and the government needs to be

held to account on these matters.”

Snapshot of selected announced but unenacted measures

Penalty regime for mischaracterised or undervalued royalties

Federal Budget 2024-25

No changes Unresolved, but proposed to