[4042] Ordinary meaning of the term 'employee' [new]
Title
Draft update to Taxation Ruling
Taxation Ruling TR 2013/1 Income tax: the identification of 'employer' for the purposes of the short-term visit exception under the Income from Employment Article, or its equivalent, of Australia's tax treaties.
Purpose
TR 2013/1 provides guidance on how to determine who is an 'employer' for the purposes of the short-term visit exception under the Income from Employment Article, or its equivalent, of Australia's tax treaties. We are currently reviewing it and considering issuing a draft update to reflect the decisions of the High Court in Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd [2022] HCA 1 and the Full Federal Court in JMC Pty Ltd v Commissioner of Taxation [2023] FCAFC 76.
Expected completion
December 2025 to January 2026.
Comments
For more information, see the Decision impact statement on Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd [2022] HCA 1 and the Decision Impact Statement on JMC Pty Ltd v Commissioner of Taxation [2023] FCAFC 76.
Contact
[4200] Administration of penalties that apply where employers or superannuation funds fail to comply with event-based reporting obligations
Title
Draft Law Administration Practice Statement
Administration of penalties that apply to employers who fail to comply with their Single Touch Payroll (STP) reporting obligations.
Purpose
Event-based reporting regimes were introduced in 2018 for employers (STP) and for superannuation funds (member account transactions and attributes). The information reported through these reporting regimes has a range of applications across the tax and super systems, and their effectiveness can be reduced as a result of:
- incorrect and incomplete reporting
- reporting in an incorrect format (such as reporting in the original STP format rather than the STP Phase 2 format used since 2022)
- failure to report at all.
There is a need to provide guidance for ATO staff on the administration of penalties that may apply to employers or superannuation funds that fail to meet their reporting obligations.
Expected completion
Early 2026.
Contact
Title
Draft Law Administration Practice Statement
Administration of the false and misleading statement penalties on superannuation funds that do not report superannuation contribution information to the Commissioner accurately.
Purpose
Event-based reporting regimes were introduced in 2018 for employers (STP) and for superannuation funds (member account transactions and attributes). The information reported through these reporting regimes has a range of applications across the tax and super systems, and their effectiveness can be reduced as a result of:
- incorrect and incomplete reporting
- reporting in an incorrect format (such as reporting in the original STP format rather than the STP Phase 2 format used since 2022)
- failure to report at all.
There is a need to provide guidance for ATO staff on the administration of penalties that may apply to employers or superannuation funds that fail to meet their reporting obligations.
Expected completion
Early 2026.
Contact
[4253] Payday super – ATO compliance approach for the first year [updated]
Title
Final Practical Compliance Guideline
Payday super – first year ATO compliance approach
Purpose
Draft Practical Compliance Guideline PCG 2025/D5 Payday Super – first year ATO compliance approach was prepared following the introduction of the Treasury Laws Amendment (Payday Superannuation) Bill 2025 (payday super law).
It sets out the ATO’s proposed compliance approach for the first year of the payday super law (if enacted as introduced) in respect of investigating a superannuation guarantee shortfall for a qualifying earnings day that occurs from 1 July 2026 to 30 June 2027 inclusive.
Expected completion
January 2026.
Comments
PCG 2025/D5 published on 9 October 2025. Comments period closed on 7 November 2025.
Contact
Scott Sargent, Superannuation and Employer Obligations
Phone: (07) 3213 3823