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Registered |
April 2026 |
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Expected completion of consultation |
December 2026 |
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Consultation status |
Targeted consultation is underway |
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Consultation purpose |
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. |
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Description |
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. |
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Who we are consulting |
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Consultation lead |
Shane Moore, Super and Employer Obligations |