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

On the 28/01/2026, the ATO released the 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.  

See attached “SuperChoice - PayDay Super - ATO Practical Compliance Guideline PCG 2026-1 Summary”

For further ATO information click here PCG 2026/1 - Practical Compliance Guideline