Superannuation

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