Draft PS LA 2026/D4 Making Commissioner-initiated assessments: section 36 of the Superannuation Guarantee Administration Act 1992 is open for consultation.
It will succeed PS LA 2007/10 Making default assessments: section 36 of the Superannuation Guarantee Administration Act 1992, which will continue to apply to quarterly periods ending on or before 30 June 2026.
Publication of this draft practice statement does not change our compliance approach in the first year of Payday Super. During the first year, we'll continue to recognise employers who try to do the right thing and resolve any issues quickly.
You can provide feedback until 13 November 2026, using the instructions in the draft practice statement.
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