What has been published
The Australian Taxation Office has published a compendium, LCR 2026/3EC, which summarises feedback received during public consultation on the draft ruling LCR 2026/D3. That draft ruling covers how the Superannuation Guarantee (SG) charge is calculated and assessed under the Payday Super rules. The final ruling, LCR 2026/3, is now published.
Consultation period
Public consultation ran from 18 March 2026 to 1 May 2026.
Key clarifications from the compendium
Administrative binding effect of the final ruling
The final ruling is considered administratively binding on the ATO Commissioner. This applies even though the SG charge sits outside the usual formal rulings framework under the Taxation Administration Act 1953.
Voluntary disclosure after an audit has started
An employer is able to lodge a voluntary disclosure statement after an ATO audit has started, provided a formal SG charge assessment has not yet been made for the relevant pay day - referred to in the ruling as a QE day.
ATO estimates are not formal assessments
An ATO estimate of SG charge liability is not the same as a formal assessment. A voluntary disclosure statement can still be lodged after an estimate is issued, as long as a formal assessment has not yet been made.
Reliance and legal protection
The compendium itself cannot be relied on for protection from tax, penalties, or interest. Only the final ruling, LCR 2026/3, provides that protection. The compendium is available at ato.gov.au.
Key actions
- Read the final ruling LCR 2026/3 (not this compendium) at ato.gov.au to understand exactly how the SG charge is calculated under Payday Super - the compendium alone does not provide legal protection.
- If an ATO audit notice or estimate of SG charge liability has been received but a formal SG charge assessment has not yet been issued, a voluntary disclosure statement can still be lodged - this must occur before any formal assessment is made in order to reduce the administrative uplift amount.
- Payroll providers and bookkeepers are a resource for confirming whether payroll systems are set up to comply with Payday Super requirements, as the ATO has confirmed this guidance is final.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.