[4042] Ordinary meaning of the term 'employee' [updated]
Title
Addendum 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 have issued 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
To be advised
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].
The draft update to TR 2013/1 published on 29 April 2026. Comments period closes 12 June 2026.
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[4200] Administration of penalties that apply where employers or superannuation funds fail to comply with event-based reporting obligations
Title
Final Law Administration Practice Statement
Administration of penalties for failure to comply with Single Touch Payroll 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
To be advised
Comments
Draft Law Administration Practice Statement PS LA 2026/D2 Administration of penalties for failure to comply with Single Touch Payroll reporting obligations published on 12 March 2026. Comments period closed 24 April 2026.
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Title
Final Law Administration Practice Statement
Administration of penalties for failure to comply with superannuation member account 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
To be advised
Comments
Draft Law Administration Practice Statement PS LA 2026/D1 Administration of penalties for failure to comply with superannuation member account reporting published on 12 March 2026. Comments period closed 24 April 2026.
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[4242] Superannuation reform: transfer balance cap
Title
Addendum to Law Companion Ruling
Law Companion Ruling LCR 2016/9 Superannuation reform: transfer balance cap
Purpose
There is a need to update LCR 2016/9 to further explain proportional indexation of the transfer balance cap and to clarify the status of superannuation income streams subject to a commutation authority. The update also clarifies how the general principles in this Ruling apply in the context of successor fund transfers and reflect the increase in the maximum allowable members made under the Treasury Law Amendment (Self-Managed Superannuation Funds) Act 2021.
Expected completion
To be advised
Comments
The draft update to LCR 2016/9DC published on 25 March 2026. Comments period closes 8 May 2026.
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[4253] Payday Super [updated]
Title
Final Law Companion Rulings
Payday Super
Purpose
Payday Super is a new measure that commences on 1 July 2026. It is a significant reform to the current superannuation guarantee system that will broadly align the payment of superannuation with the payment of employees' salary and wages. These Rulings seek to provide clarity and certainty to employers, digital services providers, superannuation funds and other stakeholders on the following aspects:
- qualifying earnings
- eligible contributions
- the new superannuation guarantee charge, and
- the application and transitional provisions.
Expected completion
To be advised
Comments
The following Draft Law Companion Rulings were published on 18 March 2026:
- LCR 2026/D1 Payday Super: qualifying earnings
- LCR 2026/D2 Payday Super: eligible contributions
- LCR 2026/D3 Payday Super: calculation and assessment of the superannuation guarantee charge
- LCR 2026/D4 Payday Super: application and transitional provisions.
Comments period closed 1 May 2026.
Contact
Scott Sargent, Superannuation and Employer Obligations
Phone: 07 3213 3823
Title
Draft Law Administration Practice Statement
Exceptional circumstances determinations
Purpose
This Practice Statement provides guidance to ATO staff when deciding whether to exercise the Commissioner’s power to make an exceptional circumstances determination under new subsection 18C(4) of the Superannuation Guarantee (Administration) Act 1992. With Payday Super, where an employer falls under an exceptional circumstances determination, they have a longer time than the usual 7 business days to make on-time super guarantee contributions to their employees’ super funds during the relevant qualifying earnings days covered by the determination.
Expected completion
May 2026
Contact
Scott Sargent, Superannuation and Employer Obligations
Phone: 07 3213 3823