Joint Submission – Superannuation Guarantee Fuling SGR 2026/D1: Superannuation Guarantee: work arranged by intermediaries

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 the Draft SG Ruling which is intended to update current ATO guidance.