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  1. Submission on Draft Law Companion Rulings on Payday Super

    Submission on draft Law Companion Rulings for Payday Super qualifying earnings, eligible contributions, calculation and assessment of the superannuation guarantee charge, application and transitional...

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  2. Submission on PS LA 2026/D1 and PS LA 2026/D2

    Administration of penalties for failure to comply with superannuation member account reporting obligations, Administration of penalties for failure to comply with Single Touch Payroll reporting...

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  3. Submission on Payday Super - first year ATO compliance approach

    PCG 2025/D5 outlines a risk-based compliance framework for the first year of Payday Super, categorising employers as low, medium, or high risk based on their efforts to comply with SG obligations...

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  4. Submission on Payday super – exposure draft legislation

    Payday super – exposure draft legislation joint submission...

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  5. Chartered Accountants says payday super reform is good policy but delay start date

    MEDIA RELEASE (AU): CA ANZ calls for two-year delay to implementation of payday superannuation reforms, warning businesses not prepared for changes...

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  6. New employer wage and superannuation theft rules in practice – Part two

    Superannuation Guarantee compliance and penalties...

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  7. New employer wage and superannuation theft penalties – Part one

    Superannuation Guarantee compliance and penalties...

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