The start of the financial year always brings a wave of changes for Australian workplaces — and 1 July 2026 was no exception. Alongside the payroll and tax updates, it's also the natural moment to reset the compliance habits that quietly slip through the year, first aid record-keeping chief among them.
Here's a plain-English rundown of what changed on 1 July 2026, what it means for employers, and how to use the new financial year to get your first aid records back in order.
What changed on 1 July 2026
In a joint media release, the Australian Government outlined a suite of measures starting 1 July 2026. The ones most relevant to employers and workplaces are:
- Minimum and award wage rises. Increases to the National Minimum Wage and modern award wages took effect, lifting pay for around 3 million workers. The Government noted the minimum wage rose above $1,000 a week for the first time.
- Payday super. Superannuation now starts being paid at the same time as wages, rather than quarterly — intended to help workers earn returns sooner and reduce unpaid super.
- Permanent $20,000 instant asset write-off. The $20,000 instant asset write-off for small business was made permanent, letting eligible small businesses immediately deduct the cost of eligible assets under $20,000.
- Another round of tax cuts. A further tax cut began — part of a planned series of five — which the Government says will ultimately save the average worker up to $2,800 a year, with cuts flowing to more than 14 million taxpayers.
- Paid Parental Leave expanded to a full six months, giving new parents more time and pay at home.
The announcement also included measures beyond the workplace — making Medicare Urgent Care Clinics permanent, an extra $25 billion for public hospitals, expanded endometriosis, pelvic pain, menopause and perimenopause services, pathology and imaging results uploaded to My Health Record, a mandatory Food and Grocery Code to curb supermarket price gouging, and new National Environmental Protection and Veteran Wellbeing agencies. You can read the full release on the Ministers' media centre.
What it means for employers
Three of these changes land squarely on the desks of business owners and safety managers:
- Review pay and rostering. With award and minimum wages rising, it's worth confirming your rosters still deliver the first-aider coverage you need across every shift — including nights and weekends — without gaps.
- Payroll timing shifts with payday super. Paying super alongside wages changes cash-flow and admin rhythms. It's a good prompt to make sure your other recurring obligations — WHS records, first-aider certifications, kit inspections — are on a reliable schedule too.
- The write-off can fund safety upgrades. A permanent $20,000 instant asset write-off means eligible small businesses may be able to immediately deduct safety investments — think defibrillators (AEDs), restocked first aid kits, first aid room equipment, or compliance software. Check eligibility and timing with your accountant before you buy.
Why tie this to first aid?
A new financial year is a clean line in the sand. The same review that catches payroll and tax changes is the perfect time to confirm your first aid arrangements — and the records that prove them — are current. Regulators don't ask whether you meant well; they ask to see the record.
Why 1 July is the moment to reset your first aid records
Under the model First Aid in the Workplace Code of Practice (2021), a record of any first aid treatment given should be kept and reported to management regularly, so first aid arrangements can be reviewed and improved. In practice, that record is the difference between "we think our kits are fine" and being able to show exactly what happened, when, and what you did about it.
First aid treatment records also contain health information, so they're subject to privacy and health-records obligations — they must be kept accurately, stored securely, and shared only with those who need them.
What a compliant first aid register captures
Whether you use a bound book, a spreadsheet, or software, a workplace first aid register should record — at minimum — the following for every instance of first aid:
| Field | What to record |
|---|---|
| Date | The date first aid was provided |
| Time | The time treatment started |
| Name of injured person | Worker, visitor, contractor or member of the public |
| Why they presented | The injury, illness or reason for first aid |
| First aid administered | What treatment was given, and any items used from the kit |
| Outcome | e.g. returned to work, sent home, referred to a doctor, ambulance called |
| First aid officer | Name and signature of the person who provided the treatment |
Keeping these fields consistent is what turns a pile of notes into a reviewable record — you can spot recurring injuries, kits that are used up faster than expected, and gaps in first-aider coverage.
Work-related vs non-work-related first aid
Not every instance of first aid is the same, and it helps to handle two situations differently:
- First aid from a workplace hazard. If the injury or illness arose from work, record it as a workplace incident as well as in your first aid register. Some of these events may be notifiable to your WHS regulator — use an incident report to capture the detail and check the notification criteria.
- Non-work-related or medical events. First aid for a pre-existing medical condition or a non-work cause (for example, someone feeling faint) still belongs in your first aid register, even if it isn't a reportable workplace incident.
Privacy, storage and retention
- Treat records as confidential health information. Store them securely and limit access to those who genuinely need it.
- Keep them long enough. Retention periods vary by record type and jurisdiction — as a guide, notifiable-incident records must be kept for at least 5 years under the WHS Regulations. When in doubt, keep first aid and incident records for at least that long.
- Make them findable. A record you can't produce during an audit or investigation may as well not exist. Consistent format and a single source of truth matter.
Your start-of-year first aid checklist
- Confirm first-aider coverage and current certifications across every shift
- Inspect and restock every kit; log expiry dates and replacements
- Move your first aid register to one consistent, secure format
- Check signage and kit accessibility at each location
- Set a recurring reminder for inspections and certification renewals
- Review last year's first aid records for recurring injuries or hazards
Start the new financial year audit-ready
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