From 1 July, employers must calculate super based on qualifying earnings instead of ordinary time earnings.

Qualifying earnings reporting applies to Pay/Update Dates post 30 June 2026. Qualifying earnings must not be included when finalising employee records for 2025-26, even if the declaration is lodged after 30 June.

Applications for the 2025–26 financial year can only be submitted from 1 July 2026, using the current form. Services Australia won’t accept applications submitted early or using a previous version of the form. Email your client’s Application for a Medicare Entitlement Statement form (MS015) to MES.TAX.AGENTS@servicesaustralia.gov.au.

The ATO is clearing up some common myths about Payday Super and what SMSFs need to do now.

Your updated 2026 trust tax return lodgment experience is just around the corner.

Add new clients to your fringe benefits tax (FBT) client list by 21 May to ensure they’re covered by your lodgment program. Notify the ATO as early as possible if your FBT registered clients don’t need to lodge an FBT return.

Payday Super is coming, and employers need to be ready for changes to how super is calculated, paid and reported.

To help your employer clients prepare, the ATO has released a new video explaining what’s changing for super guarantee and the super guarantee charge, and how these changes will affect payment processes.

Sharing this video with your employer clients can help them understand what’s changing, reduce last-minute pressure, and set their business up for a smoother transition.

See how the ATO is intensifying their compliance actions and the consequences for those who omit or under‑report income.

The ATO focus on businesses that use cash to avoid obligations.

From 1 July, you’ll need to calculate super contributions based on qualifying earnings instead of ordinary time earnings.

Don’t miss the deadline! Be sure to make your minimum payment from your pension account by 30 June.