Superannuation

September 2026

October 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

August 2026

October 2026

Targeted consultation is underway.

To seek feedback on early drafts of the proposed public rulings to support the implementation of the Better Targeted Superannuation Concessions legislative measure.

The Better Targeted Superannuation Concessions measure was enacted through the Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026, Superannuation (Building a Stronger and Fairer Super System) Imposition Act 2026 and the Income Tax Assessment (1997 Act) Amendment (Building a Stronger and Fairer Super System and Other Measures) Regulations 2026.

We are currently developing a suite of public rulings to provide guidance on how the relevant legislative provisions operate. Consultation will help to ensure that the proposed rulings provide clear guidance on the most important issues to the community. It will provide practical insights to help us understand industry practices so we can provide realistic examples ensuring the products are robust and have the greatest utility.

• Members of the Better Targeted Superannuation Concession Working Group
• Other ATO groups/forums

Kerry Lake, Super and Employer Obligations

Kerry.Lake@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