DSPANZ provided a submission to the Australian Taxation Office's Draft Practical Compliance Guideline, outlining the first year compliance approach for Payday Super on 7 November 2025.
In this submission, we supported the proposed first year compliance approach and the recognition that employers will not have had sufficient time to deploy, test and embed changes within their payroll systems and business processes before the 1 July 2026 commencement date.
We provided on how the software industry is expected to implement the changes required across the Superannuation Guarantee (SG) contribution process to support Payday Super, including:
- Supporting functionality to be made available through the 2026-27 financial year
- Changes to STP reporting require significant change management for employers
- Providing clear and comprehensive guidance alongside the Practical Compliance Guideline.
DSPANZ recommended that this feedback should be considered by the ATO as they update the Practical Compliance Guideline.