News in brief…12 May 2026

ATO advice and guidance; Committee releases inquiry report on Payday Super regulations

ATO advice and guidance The Australian Taxation Office (ATO) has released seven draft legislative instruments for consultation. Draft legislative instruments LI 2026/D3 Superannuation Guarantee (Administration) (Out-of-Cycle Qualifying Earnings) Determination 2026 This instrument determines the kinds of out-of-cycle qualifying earnings (such as allowances, commissions, bonuses, payments in advance and back payments), and the circumstances that must exist in respect of those kinds of qual...

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Published Date: 12 May 2026