Our latest insights

New Payday Super legislation addresses concessional contributions cap issues for 2026/27, but salary sacrifice and early payments remain key concerns.

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.

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.

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.

Proposed FBT changes from 1 April 2027 will reduce EV concessions and restrict salary packaging of work‑related expenses. Understand the key impacts.

The Full Federal Court confirms that owner and beneficiary benefits in family businesses are not automatically subject to FBT, reinforcing the meaning of “in respect of employment” and providing guidance ahead of the 2026 FBT season.

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 long-awaited guidance from the ATO on a simple method for determining the home charging cost of electricity for plug-in hybrid vehicles (PHEVs) has been released. This comes in the form of a draft update to Practical Compliance Guideline PCG 2024/2.