Pay Day Super - what you need to know now!
From 1 July 2026, super must be paid every payday, at the same time as wages, and received by the employee’s fund within 7 business days. The ATO will automatically check this using payroll (STP) and super fund data.
Employers should ensure their superannuation obligation are up to date before 30 June. As unpaid obligation prior to 1 July can give you a hangover under the knew system.
Important information for SMSF Trustees: Understanding NALI and NALE
Non-Arm’s Length Income (NALI) and Non-Arm’s Length Expenses (NALE)
NALI and NALE are critical concepts for Self-Managed Superannuation Funds (SMSFs). They exist to ensure all transactions are conducted on commercial, arm’s-length terms, as required by the Superannuation Industry (Supervision) Act 1993 (SIS Act). Breaching these rules can lead to severe tax penalties and compliance risks.
$3 Million Super Tax Overhauled: Labor changes Div 296
October 2025 – The Australian Government has announced significant changes to its proposed Division 296 superannuation tax, often nicknamed the “$3 million super tax.” These revisions come after widespread criticism of the original plan and aim to make the policy fairer and more practical. Below we break down what’s changing, when the new rules start, and how they impact individuals and super funds in an accessible way.