One view of every venue, payroll that is consistent across sites, payroll tax handled as a group, and structures ready for the next opening.
NSW payroll tax threshold for 2026–27, and only one member of a group can claim it
Revenue NSWof all Fair Work Compliance Notices in 2023–24 went to the fast food, restaurants and cafés sector
Fair Work Ombudsmanstarting administrative uplift on the new super guarantee charge for late Payday Super
ATOProblems that grow with each venue you add. Each one is backed by a government source or reputable reporting.
Running more than one venue multiplies the admin. One two-venue owner told the ABC: "A good week for me is 60 or 65 hours. But it can easily be 90." Without one view of the numbers, problems in one site hide in group totals.
Source: ABC News, 25 Oct 2026
A dine-in café, a takeaway site and a hotel café can each fall under a different award, so pay set-ups often differ across a group.
Source: Fair Work Ombudsman
Businesses can be grouped through related corporations, common employees or common control. "Only one member of a payroll tax group can claim the tax-free threshold."
Source: Revenue NSW
In NSW "every member of the group is liable for any unpaid payroll tax of any other group members." A problem in one entity is a problem for all of them.
Source: Revenue NSW
The sector accounted for 25% of Fair Work Compliance Notices in 2023–24, and the regulator recovered $5.6 million for 3,056 workers.
Source: Fair Work Ombudsman, 25 Sep 2025
Under Payday Super, the new super guarantee charge includes an administrative uplift that starts at 60% of the shortfall, plus interest and a choice loading.
Source: ATO
Three venues each paying $500,000 in NSW wages are under the threshold on their own. Grouped, they pay $1.5 million, and payroll tax applies to $300,000 of it.
The extra rules that apply once you run several venues or entities, on top of everything a single venue needs.
| Obligation | What it means for you | Who regulates it | How we help | Source |
|---|---|---|---|---|
| Payroll tax grouping | Related corporations, common employees, common control and tracing of interests can group businesses, and their wages are combined. | Revenue NSW and other state revenue offices | We help We map your group and choose the threshold claimer. | Revenue NSW |
| One threshold for the group | Only one member of a payroll tax group can claim the tax-free threshold. In NSW it is $1.2 million at 5.45% for 2026–27. | Revenue NSW | We help We prepare group returns and the annual reconciliation. | Revenue NSW |
| Register in every state you pay wages | Payroll tax is self-assessed, and you must register in each state or territory where you pay taxable wages. | State revenue offices | We help We register and lodge in each state. | payrolltax.gov.au |
| Interstate wages | A group with wages in NSW and other states only gets a share of the NSW threshold, in proportion to its NSW wages. | Revenue NSW | We help We apportion thresholds across states. | Revenue NSW |
| Payday Super for every entity | Super must reach each employee's fund within 7 business days after payday. Late super attracts the new super guarantee charge. | ATO | We help We run super with each pay run across all entities. | ATO ATO |
| Single Touch Payroll | Each employer reports on or before each payday, including qualifying earnings and super liability from 1 July 2026. | ATO | We help We lodge STP for every employing entity. | ATO |
| GST groups | Related entities can form a GST group, so transactions between members are ignored for GST and one member lodges. | ATO | We help We assess whether a GST group would simplify lodging. | ATO |
| Loans between companies and owners | A private company loan to a shareholder or associate can be treated as a dividend unless repaid or put on a complying written agreement before the company's lodgment day. | ATO | We help We set up Division 7A loan agreements and track repayments. | ATO |
| Director penalties | Directors can become personally liable for the company's unpaid PAYG withholding, GST and super guarantee charge. | ATO | We help On-time lodgements keep directors' options open. | ATO |
| Underpayment can be a crime | Since 1 January 2025 intentional underpayment can be a criminal offence. Honest mistakes are not included. | Fair Work Ombudsman | We help We standardise pay set-ups and review rates across venues. | FWO |
| Record keeping | Keep most business records for 5 years for the ATO, and employee records for 7 years for Fair Work. | ATO and Fair Work Ombudsman | We help Our bookkeeping and payroll keep both. | ATO FWO |
Checked against the linked government pages on 28 October 2026. General information only, not advice for your situation.
Profit and loss by venue and for the group, every week or month, on one screen.
Dashboards →Grouping review, threshold claimer, registration in each state and interstate apportionment.
Payroll tax and structures →Every venue mapped to the right award and set up the same way, with regular rate reviews.
Payroll and awards →Entity structure, intercompany loans and Division 7A agreements set up before you sign the lease.
Payroll tax and structures →BAS, STP and tax returns across the group, on time, with GST grouping assessed.
BAS, GST and tax →A 13-week forecast across all venues, including payroll tax, super and BAS payments.
Cash flow and cost control →Compare labour cost against target, venue by venue.
Open the calculator →The covers each venue needs to cover its fixed costs.
Open the calculator →Estimate payroll tax for your group in any state or territory, with grouping and interstate wages.
Open the calculator →Possibly, even if each venue is a separate company. Revenue NSW says groups can form through related corporations, common employees, common control or tracing of interests, and only one group member can claim the tax-free threshold.
Source: Revenue NSW, What is payroll tax grouping (last updated 1 June 2026).
The ATO describes a GST group as "two or more associated business entities that operate as a single business for GST purposes". One member lodges for the group, and transactions between members are ignored for GST. Members must be registered for GST and use the same tax period and accounting basis.
Source: ATO, GST groups (last updated 17 March 2017).
In NSW a policy is compulsory for employers unless they are exempt. icare lists exempt employers as those who pay $7,500 or less in annual wages, do not employ an apprentice or trainee, and are not a member of a group for premium purposes.
Source: icare NSW, Who needs a policy (checked 28 October 2026).
Yes. The ATO says directors may become personally liable for the company's unpaid PAYG withholding, GST and super guarantee charge under the director penalty regime.
Source: ATO, Director penalty regime (last updated 16 April 2026).
Answers checked against the linked government pages on 28 October 2026. General information only, not advice for your situation.
Start with a short call about your venues, your entities and what to fix first.
