Temporary Page
Submission – Public Comment on Draft Superannuation Guarantee Ruling SGR 2026/D1 – Superannuation guarantee: work arranged by intermediaries
SUBMISSION DISCLAIMER
The Peak Agency is not a Tax Agent, CPA, Legal Practice or Taxation advisory. Submission is published here purely for public interest.
Readers should rely on their own investigations and professional input.
What this Draft Ruling is about (link to ATO website pdf of SGR2026/D1)
The Peak Agency Submission – click here. (pdf 1.11MB)
Submission closed 31 July.
AUGUST 28 ATO UPDATE – The Australian Tax Office Updated its guidance on it’s web page to align with our submission that it’s guidance was incorrect. They are now using the term that the person or entity ‘legally responsible’ for making the payment is liable to make the superannuation payment.
They have also adopted many of the recommendations made in our submission (we are sure others made similar submissions).
https://www.ato.gov.au/businesses-and-organisations/super-for-employers/work-out-if-you-have-to-pay-super/super-for-sportspeople-performers-film-makers-and-related-activities
They made an additional minor update on 31 August.
We are expecting further Updates.
