Advice under development: Exceptional circumstances determinations
Issue: Payday Super
Category: Superannuation
Type of advice: Final Law Administration Practice Statement
Status: Under development
Expected completion: To be advised.
Purpose: This Practice Statement provides guidance to ATO staff when deciding whether to exercise the Commissioner’s power to make an exceptional circumstances determination under new subsection 18C(4) of the Superannuation Guarantee (Administration) Act 1992 . With Payday Super, where an employer falls under an exceptional circumstances determination, they have a longer time than the usual 7 business days to make on-time super guarantee contributions to their employees’ super funds during the relevant qualifying earnings days covered by the determination.
Comments: Draft Law Administration Practice Statement PS LA 2026/D3 Payday Super: exceptional circumstances determinations published on 27 May 2026. Comments period closed on 1 July 2026.
Referenced documents: PS LA 2026/D3