Our latest insights

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.

The ATO’s new passenger movement data-matching program significantly broadens visibility over workers in Australia, including Superannuation Guarantee and reporting risks outside formal mobility programs.

Payday Super – Sports persons, entertainers and influencers: SG timing risks, payment visibility and employer obligations.

Payday Super and contractors: key issues, payment timing risks and SG obligations for employers.

Payday Super regulations explained: how the new administrative uplift works and what employers must do next

Payday Super PCG 2026/1: key changes, compliance approach, employer readiness

The Treasury Laws Amendment (Payday Superannuation) Bill 2025 has now been introduced into the House of Representatives, with very little change to the original draft released for consultation

The Taxation Ruling TR 2023/4DC1 has been updated to include a draft appendix that expands the definition of ‘employee’ specifically for superannuation guarantee purposes.

As the financial year concludes, businesses should engage in tax planning. This can maximise tax efficiency and minimise liabilities. Now is a valuable time investment with practical tax planning considerations available.

The employment taxes landscape in Australia is constantly evolving. There has been increased focus from the Australian Taxation Office and State Revenue Offices, leading to a rise in employment tax compliance audits.

Businesses may be at risk if they fail to understand the different tax, super and other obligations for employees or contractors.

From 1 July 2026, employers will need to pay superannuation for their employees on the same day they pay the salary and wages to which it relates.