Legislative updates
A single place for employers to view all upcoming and current legislative changes impacting their obligations.
Payday super
From 1 July 2026, employers will need to pay super on payday, not quarterly. Here’s what Payday super means for your organisation and how to prepare.
Read more about Payday superDivision 296 tax: what it is and what it means for employers
The measure introduces an additional tax on certain superannuation earnings for individuals with a Total Superannuation Balance (TSB) above $3 million. It is designed to apply to very high super balances and is assessed to the individual by the ATO, not the employer.
Read more about Division 296 tax: what it is and what it means for employersPaid Parental Leave Superannuation Contribution (PPLSC)
Superannuation is payable on Australian Government-funded Parental Leave Pay (PLP). These contributions are administered by the ATO and paid directly into an individual’s super account. Payments commence from 1 July 2026
Read more about Paid Parental Leave Superannuation Contribution (PPLSC)