Practical Compliance Guideline PCG 2026/1 – ATO’s First-Year Approach to Payday Super
By My CPE Pty Ltd | March 2026 From 1 July 2026, the Payday Super reforms fundamentally change how employers meet their superannuation guarantee (SG) obligations. Under the amended framework within the Superannuation Guarantee (Administration) Act 1992, employers must align superannuation contributions with the payment of qualifying earnings, rather than relying on the former quarterly […]
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