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.

Online (On24)
We’re excited to bring you the latest insights into payroll issues, including our annual fringe benefits tax (FBT) update.
Our interactive session will highlight recent developments, common areas of non-compliance, and inefficiencies, while providing practical tips to implement within your organisation.
Our experts will cover:
We look forward to answering your questions and obtaining your insights.
Partner
Partner
New Payday Super legislation addresses concessional contributions cap issues for 2026/27, but salary sacrifice and early payments remain key concerns.
Draft legislation proposes the removal of the FBT exemption for electric vehicles, replacing it with a 25 per cent concession from 1 April 2027 or 1 April 2029 depending on vehicle value. Employers should assess the impact on salary packaging arrangements and existing EV commitments.
The ATO's draft determination SGD 2026/D1 clarifies how businesses should calculate superannuation guarantee obligations for contractors. Learn the compliance implications ahead of Payday Super.