Joint Submission – ATO Draft Superannuation Guarantee Determination SGD 2026/D1

The Australian Bookkeepers Association, Chartered Accountants Australia and New
Zealand, CPA Australia, the Institute of Public Accountants, the SMSF Association and The
Tax Institute (together, the Joint Bodies) write to you as the peak professional accounting,
bookkeeping, tax, financial advice and superannuation bodies in Australia.

We welcome the opportunity to comment on Draft Superannuation Guarantee Determination
SGD 2026/D1 Superannuation guarantee: working out the payments in respect of a person’s
labour under a contract referred to in subsection 12(3) of the Superannuation Guarantee
(Administration) Act 1992 (SGD 2026/D1, the (Draft) Determination).