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Superannuation

Matters currently under consultation for Superannuation.

Last updated 11 March 2025

[202505] Ordinary time earnings guidance review

Registered

February 2025

Expected completion of consultation

June 2025

Consultation status

Targeted consultation will commence in March.

Consultation purpose

To seek feedback on and deliver enhancements to ATO guidance to help employers understand what is considered ordinary time earnings (OTE).

Description

The ATO is undertaking targeted consultation to gather industry feedback, work through commonly asked questions, and test new and refined content. This will ensure the updated guidance effectively supports employers to determine which as amounts are considered OTE.

Who we are consulting

  • Payroll professionals
  • Payroll associations
  • Tax and BAS agents

Consultation lead

Chontelle Weyman, Superannuation and Employer Obligations
Chontelle.Weyman@ato.gov.au

QC54486