What are the draft guidelines on the ATO compliance approach for the first year of Payday?

On the 9/10/2025, the ATO released a draft Practical Compliance Guideline, which sets out a practical administration approach to assist taxpayers in complying with relevant tax laws. Provided you follow this Guideline in good faith, the Commissioner will administer the law in accordance with this approach.  

For further ATO information click here PCG 2025/D5 - Draft Practical Compliance Guideline