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The Australian Government is now in Caretaker. Announced measures that are not yet law will be subject to consideration by the incoming government. In these circumstances, you need to self-assess based on the current law. If you choose to anticipate new law in line with the announcement and it is not enacted, you may need to seek an amendment. For more information, see Administrative treatment of retrospective legislation. |
The recent government announcementExternal Link provided more detail about the implementation of Payday Super.
As part of this reform, from 1 July 2026 the ATO’s Small Business Superannuation Clearing House (SBSCH) will be closed.
While this closure is some time away, we’re encouraging small businesses to begin considering alternative options to make their super payments ahead of the closure date. These include:
- commercial or super fund clearing houses
- payroll software.
Over the coming months, we'll provide regular updates on the closure of the SBSCH.
For support and information on the SBSCH, you can visit ato.gov.au/SBSCH. You can also speak with your registered tax professional.
You can also find out more about Payday Super.