SGD 2026/D1 Superannuation guarantee
Draft SGD 2026/D1 Superannuation guarantee: working out the payments in respect of a person’s labour under a contract...
Policy submissions
View our recently lodged policy submissions and search by topic area
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Showing results 1-15 of 36
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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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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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Submission on preventing perpetrators from accessing victims’ super death benefits
Financial abuse is insidious and can be perpetuated via many parts of our financial and economic systems...
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Submission on Building a Stronger and Fairer Super System Act 2026 – Draft Regulations
Building a Stronger and Fairer Super System Act 2026 supporting draft regulations...
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Australian pre-budget submission 2026-27
CA ANZ calls for action on the declining pipeline of critical accounting skills and talent, streamlining the tax system and regulatory reporting to drive economic growth and resilience in the 2026-27...
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Submission on Treasury Laws Amendment (Better Targeted Superannuation Concessions) Bill 2025
The government announced changes to the policy in October 2025...
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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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Submission on Retirement Reporting Framework
Retirement reporting framework: increasing transparency for members...
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Submission to Economic Reform Roundtable
CA ANZ joins call for bold tax reform to ensure the economy remains strong and living standards stay high in submission to Economic Reform Roundtable...
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Submission on TR 2013/5A1 - Addendum - Income tax: when a superannuation income stream commences and ceases
Submission on TR 2013/5A1 - Addendum - Income tax: when a superannuation income stream commences and ceases...
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Australian pre-budget submission 2025-26
CA ANZ’s pre-budget submission calls for regulatory transparency and consistency, a tax reform roadmap, small business support and addressing skill needs...
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Submission on Law Companion Ruling 2021/2DC - superannuation fund non-arm’s length income and expenditure
Submission on Law Companion Ruling 2021/2DC - superannuation fund non-arm’s length income and expenditure...
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Joint Submission on Merchant and Commissioner of Taxation [2024] AATA 1102 - ATO Decision Impact Statement
Joint submission on Merchant and Commissioner of Taxation [2024] AATA 1102 - ATO Decision Impact Statement...
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Submission on law enforcements capability to respond to financial crime
Joint submission by CA ANZ, CPA Australia and IPA outlining how the intelligence generated by our members can enhance the capability of law enforcement to disrupt financial crime...