[4191] Significant global entities – ATO compliance approach for privately owned and wealthy groups [new]
Purpose
Tailored guidance for large privately owned and wealthy groups on assessing and reporting significant global entity (SGE) status, including:
- SGE status reporting and record-keeping expectations
- practical examples of SGE self-assessment featuring common private group structures
- low-risk scenarios where SGE status reporting is unlikely to raise compliance concerns.
Outcome
Web guidance on Reporting significant global entity status for large private groups published on 29 January 2026.
[4203] Issuing education directions to trustees of self-managed super funds
Purpose
This Practice Statement provides guidance to ATO staff about whether to give a trustee or a director of a body corporate that is a trustee of a self-managed super fund an education direction under section 160 of the Superannuation Industry (Supervision) Act 1993.
Outcome
Law Administration Practice Statement PS LA 2026/1 Self-managed superannuation funds – education directions for contraventions of the Superannuation Industry (Supervision) Act 1993 published on 15 January 2026.
[4253] Payday Super – ATO compliance approach for the first year [new]
Purpose
This Practical Compliance Guideline sets out the ATO’s compliance approach for the first year of the payday super law in respect of investigating a superannuation guarantee shortfall for a qualifying earnings day that occurs from 1 July 2026 to 30 June 2027 inclusive.
Outcome
Practical Compliance Guideline PCG 2026/1 Payday Super – first year ATO compliance approach published on 28 January 2026.