Opening remarks
The co-chair mentioned that the budget handed down recently had no real impact for superannuation or this group.
Payday Super
Members were advised the Payday Super webinar suite is available on the following platforms:
- the employer and tax professional webinars have been published on ato.gov.au
- the sessions for digital service providers and super funds are accessible via ATOtv and referenced through the newsroom.
New guidance is being developed to clearly articulate what employers need to do from 1 July 2026 when paying super. The overarching message is that:
- the fundamentals of the system are largely unchanged
- employees for whom super is paid will remain the same
- payroll timing itself will not shift
- the method of paying super will stay consistent, aside from those employers who currently rely on the Small Business Superannuation Clearing House (SBSCH).
A communications campaign which utilises social media is underway and newly released videos explaining the transition to Payday Super and outlining changes to the super guarantee charge, as well as a 'one month to go' video scheduled for release in June.
The ATO’s employer email campaign has now concluded, and comprehensive changeover guidance is available online. This covers key transition considerations such as:
- the shift from quarterly to Payday Super
- the interaction with Single Touch Payroll
- what steps employers should take if their software is not yet ready, including that there is no need to request a deferral in the first year
- addresses cash flow considerations and provides guidance on how employers can communicate these changes to their employees.
Exemption certificates
Exemption certificates are now available for application via the ATO website. These certificates ensure employers are protected where high-income earners opt out of receiving super guarantee contributions. Applications must be received by 30 May to apply from 1 July 2026.
Member verification requests
Members have observed conflicting messages being delivered to employers regarding the use of member verification requests (MVR). We clarified MVR remains a requirement for employers under the SuperStream standard. Discussion in the meeting acknowledged the compliance note, which confirms that the functionality needs to be available for employers. The ATO undertook to review messaging in line with this compliance note.
Voluntary disclosure statements
Members sought clarity on what options are available to employers who believe they may not have met their obligations during the first year. It was confirmed that employers retain the legal right to lodge voluntary disclosures. The form for lodging voluntary disclosures will be available on 1 July 2026 and will initially be a simplified Excel-based submission lodged through ATO Online services.
MATS reporting timeframes
The current Member Account Transaction Service (MATS) reporting framework requires employer contributions to be reported within 10 business days of allocation. This timeframe was reviewed by a working group, and they recommended to reduce the reporting timeframe from 10 business days to 3 business days from the point of allocation. Approximately 80% of employer contributions are already reported within 3 business days.
Funds currently have up to 3 business days to allocate a contribution after receipt, followed by a further 3 business days to report the contribution via MATS. As a result, where full timeframes are utilised, reporting may occur up to 6 business days after receipt. The current position is to target implementation in March 2027, allowing sufficient time for Payday Super to stabilise. The proposal will require an amendment of the relevant legislative instrument.
Business implementation guide
The Single Touch Payroll business implementation guide and associated guidance materials were finalised and published in December 2025. Any future updates to these documents will be communicated to digital service providers through the Online services.
Better Targeted Super Concessions
The legislation has passed and Royal Assent was received on 13 March 2026. Treasury has already consulted on the draft regulations, and we are waiting for these to be finalised.
The ATO is continuing to incorporate industry feedback into the design of the implementation approach. A recent 2 day workshop with industry participants provided valuable insights, and we are currently reviewing the outcomes and information gathered during those sessions. A consolidated summary is expected to be shared with the working group by the end of June, with broader distribution after this.
Preparations are underway to put in place new web content for Div 296 and update existing content on total super balance. Additional public advice and guidance products will be developed and formally consulted on once the regulations have been finalised.
Div 296 request for information process
While operational in focus, this process is a critical component in supporting accurate reporting and administration. Following feedback from industry, we have adjusted timeframes to better reflect the practical challenges associated with funds calculating and reporting their members relevant super earnings.
For certain defined benefit and other interests that will be calculating their members relevant super earnings using the alternative method, requests for Information (RFIs) are expected to commence issuing in November, with funds generally given 10 business days to respond. For all other Australian Prudential Regulation Authority (APRA) funds, RFIs will commence issuing in April, with a response period of 28 calendar days.
It was noted that RFIs may issue outside these timeframes where:
- previously reported information is amended
- new information becomes available outside the standard reporting windows
- timing is affected by the lodgment patterns of self-managed super fund (SMSF) annual returns, which can vary across the year.
It was acknowledged that in the first year of operation the ATO will work closely with funds to address implementation challenges as they arise, including considering extensions or providing additional support where needed. A different reporting pathway applies to SMSFs. For SMSFs, the relevant earnings information will be reported through their annual return.
Rollover benefits statement – reducing fraud and identity theft risk
Due to growing concerns about the fraud risks associated with inappropriate access to personal information contained in the fund-to-member rollover benefit statement (RBS) and death benefit rollover statement (DBRS), we will be updating the Instrument of Approval and associated approved forms. Updates to the RBS and DBRS fund-to-member statements will result in the removal of the tax file number, date of birth and signed declaration from the approved form.
There will be no changes to the fund-to-fund RBS or DBRS submitted via SuperStream, or the paper forms currently published on the ATO website. These forms will continue to require inclusion of tax file numbers, dates of birth, and a signed declaration.
The updated Instrument of Approval is expected to be finalised in the second half of the year, providing funds with sufficient time to plan for and implement the required changes within existing delivery schedules. The Instrument of Approval specifies minimum requirements, so even though funds may add further information to these forms, due to the risk of fraud, funds are strongly encouraged to update their systems as soon as possible to remove sensitive personal information.
Industry members expressed support for this, noting that it represents a balanced and risk-based response to emerging fraud risks. Early access to drafts of the new NAT forms was identified as particularly valuable, as it would enable funds to incorporate changes into planned system releases.
APRA fund data integrity and Survivors Bill
The Treasury Laws Amendment, The Survivors Law Bill 2026 passed both Houses of Parliament in the previous week and at time of publishing has received Royal Assent. Applications under the measure will commence 12 months after the date of receipt of Royal Assent. This lead time is intended to allow for the development and implementation of the necessary administrative processes. Under the proposed arrangements, a 2 step application process will be implemented:
- one relating to visibility of superannuation holdings
- the other for the release of funds.
The ATO will be responsible for receiving, reviewing, and processing these applications, including managing requests to access information and payments from superannuation funds. Application forms will be made available on ato.gov.au and a new paper-based release authority will be issued to funds as part of the process.
Data Quality
The discussion included an update on draft practice statements that clarify the ATO’s approach to penalties for not meeting reporting obligations across the superannuation and payroll systems. The member reporting practice statement covers reporting through the Member Account Attribute Service and MATS. Consultation on the draft practice statements closed on 24 April 2026 and feedback is currently being considered.
The ATO outlined a renewed focus on fund member reporting data integrity. While acknowledging that the system is generally operating effectively, it highlighted that data quality, and timeliness challenges remain across what is a very large and high-volume reporting environment. Even small levels of non-compliance can have significant downstream impacts for members and employers particularly as the ATO is becoming increasingly reliant on this data to assure super guarantee compliance.
Establishing a lost and unclaimed super working group
The purpose of this proposal is to invite expressions of interest from members to participate in a dedicated working group to be established under the Superannuation Industry Stewardship Group. In its initial phase, the group is expected to focus particularly on the needs and experiences of First Nations people and individuals facing vulnerability.
A key priority will be to ensure that membership reflects genuine, lived experience of the challenges faced by individuals and superannuation funds, particularly in relation to lost and unclaimed superannuation monies. While the group will remain open to identifying opportunities for advocacy, its primary focus will be on identifying practical, achievable solutions within the current legislative framework. The emphasis will be on delivering meaningful, short-term improvements that can be implemented without the need for extensive policy reform.
Frontline Operations and super enquiry service trends
Inbound
The discussion provided a high-level overview of current activity within the super enquiry service, with particular focus on how demand is evolving and where pressure points are emerging. Covering the period from 16 February to 15 May 2026, main points were:
- Inquiries received was 891, representing a decline of 399 compared to the previous 4 month reporting period. While overall volumes have decreased, the ATO emphasised that it continues to closely monitor the nature of inquiries to identify recurring areas of friction, with the aim of improving guidance and refining processes to reduce the need for escalation.
- Reconciliation and payment alignment remain a significant source of inquiry demand. Funds to proactively undertake reconciliation’s on ATO accounts and contact us if any questions regarding payment variation advice and payments. Another contributing factor to avoidable inquiries relates to early release approval letters. Some contact is being driven by situations where letters have not been downloaded from online services prior to contacting the inquiry service.
Outbound
Over the same reporting period, 125 outbound requests were issued from ATO, a reduction of 28 compared to the previous period. These were primarily focused on SuperStream validation messages, suspended payments, and unclaimed superannuation amounts.
Other business
A significant milestone was noted in relation to the SBSCH remediation program, with all associated engagements now concluded. As this work draws to a close, funds were reminded of the importance of ensuring that clearing house payments are correctly allocated within their systems and that any necessary rejections are actioned promptly.
While initial remediation effort itself is complete, the final quality of outcomes now depends on maintaining strong internal controls and avoiding residual backlogs. Funds were encouraged to complete remittance and related processing activities wherever possible. While the ATO confirmed that arrangements for handling payments and refunds after 1 July are still being finalised, it reinforced that early completion remains the most reliable and low risk approach.