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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...

  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...

  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...

  4. Payday Superannuation must work for everyone

    Government’s Payday Superannuation policy ensures timely SG contributions, reduces unpaid amounts, and enhances compliance starting July 2026...