The Australian Taxation Office (ATO) has published a trove of resources helping businesses understand the incoming payday superannuation reforms, ahead of a change widely tipped to challenge employers and their advisors.
With payday superannuation legislated and set to take effect on July 1, 2026, the tax office on Monday rolled out new online modules outlining key concepts and important rules.
The resources cover the basics of payday superannuation, which ties the payment of superannuation to an employee’s salary or wages, instead of payment each quarter.
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Senior Business Journalist
Focused on the small business sector, David’s work covers the political, regulatory, and economic issues facing Australian entrepreneurs. Prior to joining SmartCompany, he was a reporter for Business Insider Australia. You can follow him on LinkedIn.
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