What this document is
The Australian Taxation Office (ATO) has published a compendium document - LCR 2026/2EC - that summarises feedback received during public consultation on a draft ruling about Payday Super eligible contributions (draft LCR 2026/D2). The compendium explains how stakeholder feedback was considered when finalising the ruling. The compendium cannot be relied upon for tax protection - it is transparency documentation only.
Consultation period
The consultation ran from 18 March 2026 to 1 May 2026 and is now closed.
Key issues raised during consultation
The compendium identifies the following key issues raised by submitters:
- When a super contribution counts as received by a fund under the new Payday Super rules.
- What happens when a contribution is rejected despite an employer paying on time.
- The fact that employers have no real-time visibility over whether a super fund has actually received their payment and member data, particularly when using clearing houses or SuperStream.
ATO position stated in the compendium
The ATO clarified that a contribution only qualifies as an eligible contribution once the fund has received both the money and enough member information to allocate it. The final ruling - LCR 2026/2 - explains what happens when a contribution is attempted but rejected.
The ruling LCR 2026/2 is described as administratively binding on the Commissioner.
Clearing houses and SuperStream
The ATO's position is that a contribution is only eligible once the fund has received both the payment and sufficient member data. The date a clearing house lodgement is made is not the same as the date the fund receives the contribution.
Rejected contributions
The final ruling LCR 2026/2 includes an explanation of what the ATO describes as 'attempted contributions' - this covers situations where a contribution is rejected despite an employer paying on time.
The Payday Super regime
This compendium relates to the Superannuation Guarantee (Administration) Act 1992 and the upcoming Payday Super regime. The Payday Super regime will require employers to pay super much more frequently than the current quarterly system.
Key actions
- Read the finalised ruling LCR 2026/2 on Payday Super eligible contributions at ato.gov.au/law to understand exactly when a super contribution counts as eligible under the new Payday Super rules. The PDF version is the authorised version.
- If a clearing house or SuperStream is used to pay super, note that the ATO's position is that a contribution is only eligible once the fund has received both the payment and sufficient member data - the clearing house lodgement date is not the same as the fund receipt date.
- Check the ATO website for updates on Payday Super implementation timelines, as this ruling is part of the framework for a new super payment regime that will change how frequently employers are required to pay super contributions.
- If rejected contributions occur despite payment being made on time, review the final ruling's explanation of 'attempted contributions' to understand the compliance position under the new rules.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.