Resources Unearthed

09/06/2026

Payday Super is approaching and preparation should have started by now.

For business owners, Payday Super is not simply a change in due dates. It affects payroll systems, cash flow timing, onboarding processes, and error management.

Are you ready? More here from our specialist accountants and business advisors: https://www.resourcesunearthed.com.au/eofy-ato-hit-list-for-mining-and-resources-business-owners-top-5-changes-2026/

05/06/2026

Retirement timing and super rules intersect in ways that are easy to overlook.

On 1 July 2026, the general Transfer Balance Cap (TBC) will increase from $2.0 million to $2.1 million. This cap limits the amount you can hold in retirement-phase pensions where earnings are tax-free. Each individual has their own personal TBC, with increases applied proportionally based on the unused portion of their cap at the time of indexation.

Find out how the 1 July changes could influence your super strategy: https://www.resourcesunearthed.com.au/super-changes-from-1-july-2026-caps-timing-and-what-it-means-for-high-income-earners/

02/06/2026

Contractor arrangements in mining and resources can look simple at the start, but over time they may create legal and tax risk if the working relationship changes.

In this latest article for Resources Unearthed, Robert Lamb of Hillhouse Legal Partners explains why PSI, the 80% rule and changing contractor arrangements deserve closer attention.

Read the full article here: https://www.resourcesunearthed.com.au/the-ato-80-20-rule-legal-risks-for-mining-and-resources-contractors-and-business-owners/

One of the most common misconceptions around the 80/20 rule is that it is primarily a tax issue. A contractor arrangement can be commercially sensible and operationally sound yet still give rise to unintended exposure if its legal foundation does not align with reality.

28/05/2026

Division 296 is approaching, and for executives and high-income households with larger super balances, the lead-up to 30 June matters. From 1 July 2026, an additional tax will apply to earnings attributable to the portion of a total super balance above $3 million, with a higher rate applying above $10 million.

While this will not affect everyone immediately, it does reinforce the importance of monitoring total super balances, reviewing timing ahead of year end, and considering how superannuation fits within a broader long-term wealth strategy.

More here in our recent article: https://www.resourcesunearthed.com.au/super-changes-from-1-july-2026-caps-timing-and-what-it-means-for-high-income-earners/

From 1 July 2026, changes to contribution caps, balance thresholds and contribution timing will materially reshape how super strategies work.

21/05/2026

🚨 30 June is just around the corner! Reminder: Unused concessional contributions from the 2020-2021 financial year will expire if not used by 30 June 2026.

If you have the capacity to contribute additional funds to superannuation, this is a timely reminder to review whether a catch‑up contribution is available and makes sense before year end.

Get more EOFY tips here in our recent article: https://www.resourcesunearthed.com.au/super-changes-from-1-july-2026-caps-timing-and-what-it-means-for-high-income-earners/

18/05/2026

💓 Proud to share this moment following the Red Shield Appeal Breakfast hosted by The Salvation Army Australia, held on Friday 15 May at the Brisbane Convention and Exhibition Centre.

It was great to see our Resources Unearthed contributors, Stratus Financial Group, Hillhouse Legal Partners and William Buck, come together in support of this important cause.

14/05/2026

The Federal Budget 2026–27 introduces a series of proposed tax and structural changes that may influence how wealth is accumulated, held and ultimately realised over time. For those working in the resources sector, these measures are particularly relevant given the prevalence of executive share schemes, business ownership structures, property investment and long‑term growth assets held outside superannuation.

Our Resources Unearthed Budget summary examines what is proposed and highlights the strategic conversations now emerging for those with equity participation and complex asset structures.

The Federal Budget 2026–27 introduces a series of proposed tax and structural changes that may influence how wealth is accumulated, held and ultimately realised over time.

08/05/2026

Brett Cribb recently had the opportunity to sit down with the Safecrete Technology team for the Resourceful Podcast. During their conversation, they discussed essential advice for aspiring entrepreneurs in the mining and tech industries, with a particular focus on the role of listening as a critical leadership skill in business.

To listen to the full episode, visit our website: https://www.resourcesunearthed.com.au/developing-technology-for-a-people-business-safecretes-origin-story/

Listen on Apple Podcast: https://podcasts.apple.com/au/podcast/resourceful-stories-from-the-site/id1454464553

Listen on Spotify: https://open.spotify.com/show/4200sPGx5N9VBtmObJYJUO

05/05/2026

When did you last review your employment and labour hire arrangements in light of recent change?

Workforce arrangements in the mining and resources sector have been subject to significant legal change in recent years. Reforms affecting labour hire, pay parity, casual employment and after‑hours contact have shifted expectations across the sector.

Where arrangements have not been revisited, they may no longer reflect current obligations or operational realities. Read more here: https://www.resourcesunearthed.com.au/why-eofy-2026-is-a-critical-legal-checkpoint-for-mining-and-resources-businesses/

30/04/2026

In recent months, redundancy has become an increasingly common discussion among mining and resources executives.

For long‑serving executives, redundancy payouts can be significant. Without careful planning, tax and remuneration complexity can quickly erode outcomes.

If you are weighing up retirement, a move into consulting, or your next senior role, a short planning discussion may be worthwhile. There is also a range of practical information on our website covering redundancy, Executive Share Schemes, and consultancy transitions.

Visit: https://www.resourcesunearthed.com.au

Resources Unearthed connects senior executives, established professionals and business owners in mining & resources with proven specialist advisers.