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.
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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.
The Government’s payday superannuation reforms have now passed Parliament without amendment and received Royal Assent. From 1 July 2026, employers must pay superannuation guarantee (SG) contributions on payday, with funds reaching employees’ accounts within 7 business days.
Built on world-class research and clinical trials, Australia’s biotech industry is increasingly shifting towards commercialisation, global expansion, and long-term growth.
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