Superannuation

September 2026

November 2026

Consultation is underway.

To receive feedback on new application forms and processes relating to release authorities to determine process flow and validity checks processes between the ATO and federal courts.

On 13 December 2023, the government announced it will close a loophole which allows convicted child sexual abusers to deny their victims and survivors compensation through shielding their assets in super.

This measure enables victims or survivors of child abuse with unpaid compensation orders of 12 months or more to seek information through the ATO of the convicted perpetrator’s additional super contributions.

Victims or survivors will be able to apply to the Federal Circuit and Family Court of Australia for a perpetrator contributions release order to access the perpetrator’s additional contributions. Payment to the victims or survivors will be facilitated by the ATO.

Consultation will ensure the process, including the application forms, does not cause further distress to a vulnerable population. Consultation with the appropriate advocacy groups will ensure the application process is as ’light touch’ as possible with suitable correspondence.

Consultation with Superannuation funds and associations will ensure release authorities are treated as a high priority and the channels put in place ensure questions/issues are answered promptly.

• Community
• Professional associations
• Industry representatives
• Victim survivor advocacy groups
• Superannuation Associations
• Federal Circuit and Family Court of Australian
• Federal Court of Australia 

Allison Butler, Superannuation and Employer Obligations
Allison.Butler@ato.gov.au

April 2026

December 2026

Targeted consultation is underway

To identify digital service providers (DSPs), intermediaries and employers’ views on lodging Voluntary Disclosure Statements (VDS) through wholesale services to enable development of business and technical guidance materials to support use of this service.

Under Payday Super, employers can lodge a VDS to inform the ATO of unpaid, late or previously unreported super guarantee (SG) shortfalls for one or more employees for a given payday. Lodging a VDS will reduce the SG charge that might apply.

Feedback through earlier Payday Super consultation has indicated that the use of a form through ATO online services would present significant challenges for employers, given the volume of data that would be required for each employee each payday.

Consultation will allow the ATO to consider the best way to design the service, understand key business and DSP guidance requirements which then inform technical specifications and guides for this product to be built into employer software products.

• Professional associations
• Industry representatives
• Other ATO groups/forums

Shane Moore, Super and Employer Obligations
PaydaySuper@ato.gov.au