Payday Super – Legislation introduced for concessional cap transitional rule
New Payday Super legislation addresses concessional contributions cap issues for 2026/27, but salary sacrifice and early payments remain key concerns.
Remarkable Journeys with Jess Fox: Conversations with our clients, people and community. Listen now.

The fragility of global supply chains has been pushed into the spotlight following the interruptions of COVID-19, tariff wars and geopolitical tensions. This has resulted in companies wanting to evaluate their supply chains in order to reduce costs, alleviate disruptions, meet their carbon emission targets to curb the impacts of climate change.
Coupled with the rising cost of inflation and the looming potential of a global recession, now is the time for companies to better understand the Indirect Tax costs embedded in their supply chains as governments around the world move to initiate taxes to penalise goods and services with a high carbon footprint.
Starting in October 2023, carbon emissions on certain goods imported into the EU under categories including iron and steel, cement, electricity, fertilizers, aluminum, and hydrogen will incur a carbon tax. Australia and some of our other significant trading partners – like Japan and the UK, aren’t far behind in an effort to hold countries failing to meet their climate and environmental obligations accountable.
Watch our webinar from our Specialist Tax Partner, Richard Nutt and National Managing Partner for ESG, Andrew Rigele as they break down the impacts the Carbon Pricing Mechanism tariffs will have on global supply chains and do an assessment of ESG as a business risk, and the impact on an organisation’s business model.
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Partner
Partner & Head of ESG & Sustainability Services
New Payday Super legislation addresses concessional contributions cap issues for 2026/27, but salary sacrifice and early payments remain key concerns.
The Government has introduced legislation for a minimum 30% tax on discretionary trusts from 1 July 2028. While some stakeholder feedback has been adopted, significant concerns remain around flexibility, complexity and the impact on private groups and SMEs.
Learn about the Federal Court decision around car parking fringe benefits for employers outside the CBD areas. Discover our recommendations in light of this decision. Stay informed to ensure accurate FBT returns in 2027.