Owner
Industry Core - ATO
KISS tax, BAS, GST, super and budget-impact guidance for dry cleaning, laundry, alterations and shoe cleaning.
Provider 1Keep tax simple: collect it, protect it, pay it on time.
This page is written for owners, not accountants. It shows what matters now for dry cleaning, laundry, alterations and shoe cleaning: GST, BAS, super, PAYG, asset write-offs and practical budget changes.
Charge and track GST on taxable services. Do not treat GST collected as safe spending money.
Applies from 1 July 2025 to eligible ordinary time earnings.
For base rate entities. Sole traders and trusts are different.
Instant asset write-off is now a permanent Budget measure from 1 July 2026 for eligible small businesses.
KISS Owner Summary
1. Put tax aside first
GST, PAYG and super are not profit. DCME should protect these amounts before showing “safe to spend”.
2. Buy equipment smartly
Use the $20,000 asset write-off for eligible washers, dryers, POS hardware, baggers, scanners and tools.
3. Watch payroll risk
Super, wages, awards, contractors and workers comp are the highest-risk compliance areas for this industry.
2026–27 Budget Impact for This Industry
| Budget / ATO Area | What It Means | Dry Cleaning / Laundry / Alterations / Shoe Cleaning Action |
|---|---|---|
| $20,000 instant asset write-off | Eligible small businesses can immediately deduct the business portion of assets under the threshold. | Use for POS terminals, label printers, barcode scanners, garment racks, sewing machines, shoe tools, washers, dryers and small equipment. Keep invoices. |
| Assets $20,000 or more | Assets over the threshold should generally go into the small business simplified depreciation pool. | Use for larger conveyors, boilers, finishing tables, van upgrades, commercial washers and larger fit-out items. |
| PAYG instalment improvements | Budget papers outline expansion of monthly PAYG instalment options from 1 July 2027 for small and medium businesses using ATO-approved software calculations. | Future DCME accounting should support monthly PAYG forecasting so tax follows real revenue, not old estimates. |
| Business restructure relief | Budget papers flag rollover relief from 1 July 2027 to help some businesses restructure out of discretionary trusts. | Useful if a growing operator moves from trust/sole structure into a company or fixed trust. Accountant review required. |
| Free access to mandatory standards | Budget regulatory reform includes support for free access to mandatory standards referenced in legislation. | Could help compliance cost where safety, machinery, chemical, fire or electrical standards apply. |
2025–26 BAS Due Dates
Super Payment Dates
Dry Cleaning
- Track GST on cleaning, pressing, repairs and packaging charges.
- Keep chemical and solvent records separate from normal consumables.
- Watch plant deductions: boilers, presses, conveyors and bagging equipment.
Laundry
- Power, water, detergent and labour should feed profit reporting separately.
- Commercial washers and dryers may be write-off or pooled depending on cost.
- Delivery fees need clean GST and revenue classification.
Alterations & Shoes
- Track labour-heavy work separately because profit depends on time costing.
- Sewing machines, shoe repair tools and counters should be asset tracked.
- Deposits, unpaid pickups and refunds must reconcile to GST and cash collected.
DCME System Rules This Page Should Drive
GST Lock
GST collected should be separated from safe-to-spend cash.
Super Lock
Super should accrue from payroll and warn before due dates.
Asset Register
Equipment purchases should be tagged as write-off, pool, repair or expense.
Owner Warning
If liabilities exceed cash reserve, DCME should show a simple red warning.
Plain-English Compliance Warning
Do not spend tax money.
In this industry, cash can look strong while liabilities are building underneath. DCME should always separate real profit from GST, PAYG, super, wages, workers comp, insurance and unpaid supplier commitments.