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.
Beyond the numbers: Explore the trends and ideas shaping Australian business. Listen now.
Elizabeth is a committed tax professional, who delights in helping her clients design their employment tax systems and policies and meet their obligations in the most efficient and effective manner. She has extensive experience in providing fringe benefits tax and salary packaging advice to not-for-profit bodies, corporate clients and government organisations. She specialises in the various areas of employment taxes and also has experience in GST.
Elizabeth provides advice to employers in many industries, including government, manufacturing, mining, retail, finance, leasing, education, not-for-profits and others. This encompasses identifying risk areas, advising on ensuring compliance with legislative requirements, planning to minimise FBT, assessing FBT systems, preparing policy manuals, assisting with implementing new policies and providing training to staff.
Over the years, Elizabeth has served on several professional body committees and has been invited to participate in a number of ATO and government consultations. She is also a speaker at various professional body events and is a past Board Director of Grant Thornton Australia.
In particular, Elizabeth’s areas of expertise are as follows:
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.