News in brief…6 August 2026

ATO advice and guidance; Consultation opens on second tranche of CGT, negative gearing reforms legislation; Consultation opens on second tranche of CGT, negative gearing reforms legislation

ATO advice and guidance The Australian Taxation Office (ATO) has released a suite of law companion rulings that provide guidance on the reforms to the superannuation guarantee (SG) framework. Law companion ruling LCR 2026/1 Payday Super: application and transitional provisions LCR 2026/2 Payday Super: eligible contributions LCR 2026/3 Payday Super: calculation and assessment of the superannuation guarantee charge These rulings are a suite of law companion rulings relating to the refo...

Sign in below or register now to read the full article

Authors:

Published Date: 06 August 2026