Consultation and delivery roadmap
Members discussed the draft Payday Super consultation and delivery roadmap. The ATO has designed the roadmap to provide more certainty on which items are dependent on legislative change and where the ATO will be working on items that are not law dependant. Additional detail on timelines and inter-dependencies will be clearer once Treasury releases an exposure draft. Once finalised, it is intended that the roadmap will be published and can be shared publicly to support conversations with stakeholders.
SuperStream data and payment improvements
The SuperStream technical working group has met regularly to identify and work through key improvements to the contributions process to support Payday Super.
Members discussed the current and future state for contributions processing using a common employer scenario and provided feedback for the technical working group's consideration on:
- fast payments and the limitations of the New Payments Platform (NPP)
- error codes and reducing the likelihood of errors occurring
- exploring new messaging that assists with pre-verification of choice data before a super guarantee (SG) payment is made.
The ATO is working to finalise the first draft scope of changes before Christmas 2024, to be shared with technical working group members before being shared more broadly with relevant stakeholders.
Administration of SG charge
The administration of the SG charge is still subject to legislative and administrative design. Members discussed indicative scenarios and provided feedback for consideration around:
- the data matching process and how long it would take the ATO to identify non-payment of SG
- concerns related to the lack of visibility for employers and tax practitioners where payments are received by the super fund outside of the required timeframe
- SG charge calculation and the need to provide a statement of calculations to employers
- voluntary disclosures
- processes for self-managed super funds.
The ATO will always use the definition of ordinary time earnings (OTE) as outlined in the Superannuation Guarantee (Administration) Act 1992.
Attendees
|
Organisation |
Member or Attendee |
|---|---|
|
ATO |
Usha Narain (Chair), Superannuation and Employer Obligations |
|
ATO |
Adam O'Grady, Frontline Business Improvement |
|
ATO |
Amanda Keeble, Frontline Risk and Strategy |
|
ATO |
Justin Micale, Superannuation and Employer Obligations |
|
ATO |
Michelle Allen, Superannuation and Employer Obligations |
|
ATO |
Naomi Westwood, Superannuation and Employer Obligations |
|
ATO |
Peta Lonergan, Superannuation and Employer Obligations |
|
ATO |
Sheridan Harvey, Policy, Analysis and Legislation |
|
Access Software |
Phillipa Durante |
|
Australian Bookkeepers Association |
Peter Thorp |
|
Australian Chamber of Commerce and Industry |
Peter Grist |
|
Australian Council of Trade Unions |
Casey Thompson |
|
Australian Payroll Association |
Jasmine Fernance |
|
Australian Restaurant and Cafe Association |
Wes Lambert |
|
Australian Retirement Trust |
Matt Dickson |
|
Automatic Data Processing Limited |
Graham Coutts |
|
Bluebird Accounting |
Julian Shimmin |
|
Brilliant Admin Solutions |
Kerrie Jarius |
|
Chartered Accountants Australia and New Zealand |
Tony Negline |
|
Council of Small Business Organisations Australia |
Adele Sutton |
|
Digital Service Providers Australia New Zealand |
Maggie Leese |
|
Financial Services Council |
Kirsten Samuels |
|
Gateway Network Governance Body |
Michelle Bower |
|
Genesis Accounting |
Pat McCarthy |
|
Giuntabell |
Nunzio Giunta |
|
Institute of Certified Bookkeepers |
Matthew Addison |
|
KPMG |
Andy Larmour |
|
SuperChoice |
Nikki Murray |
|
Super Members Council |
Kate Brown |
|
The Association of Payroll Specialists |
Jason Low |
|
The Association of Superannuation Funds of Australia |
Hans Van Daatselaar |
|
The Tax Institute |
Robyn Jacobson |
|
Treasury |
Adam Hawkins |
|
Treasury |
Benjamin Murphy |
|
Woolworths |
Coral Hargrave |
Guest attendees
|
Organisation |
Attendee |
|---|---|
|
ATO |
Caryn Kaluzinski, Superannuation and Employer Obligations |
|
ATO |
Kathryn Lentell, Enterprise Solutions and Technology |
|
ATO |
Shane Moore, Superannuation and Employer Obligations |
Apologies list
|
Organisation |
Member |
|---|---|
|
ATO |
Karen Blok, Enterprise Solutions and Technology |
|
Xero |
Erin Adams |