Joint Submission – Payday super – D1 qualifying earnings; D2 Eligible contributions; D3 calculation and assessment of SGC; D4 application and transitional provisions

Joint Submission

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 consultations on draft Law Companion Rulings LCR 2026/D1, LCR 2026/D2, LCR 2026/D3 and LCR 2026/D4 ((draft) LCR 2026/DX as appropriate, the LCRs, (draft) LCRs 2026/D1-D4, or the draft LCRs, as applicable). Our submissions in respect of each draft LCR are made together in this submission.

Joint Submission – Payday super – D1 qualifying earnings; D2 Eligible contributions; D3 calculation and assessment of SGC; D4 application and transitional provisions

Joint Submission