Joint Submission – Draft Practical Compliance Guideline PCG 2025/D5 Payday Super – first year ATO compliance approach

The Australian Bookkeepers Association, Chartered Accountants Australia and New Zealand, CPA Australia, the Institute of Certified Bookkeepers, 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 make a submission to the Australian Taxation Office (ATO) regarding its consultation on PCG 2025/D5 (PCG 2025/D5, the PCG, or the draft PCG, as applicable).