Superannuation Guarantee (Administration)(Out-of-Cycle Qualifying Earnings) Determination 2026 
Reference: LI 2026/D3
Document type: Legislative Instrument
Enabling act: Superannuation Guarantee (Administration) Act 1992
Date of issue: 8 May 2026
Signatory: Will Day Deputy Commissioner of Taxation

Draft Superannuation Guarantee (Administration)(Out-of-Cycle Qualifying Earnings) Determination 2026: I, Will Day, Deputy Commissioner of Taxation, make the following determination.

1 Name: This instrument is the Superannuation Guarantee (Administration)(Out-of-Cycle Qualifying Earnings) Determination 2026 . | 2 Commencement: This instrument commences on 1 July 2026. | 3 Authority: This instrument is made under subsection 18C(3) of the Superannuation Guarantee (Administration) Act 1992 . | 4 Definitions: Note: A number of expressions used in this instrument are defined in section 6 of the Act, including the following: (a) employer; (b) employee; (c) qualifying earnings; (d) payment of qualifying earnings to or for an employee. (a) employer; (b) employee; (c) qualifying earnings; (d) payment of qualifying earnings to or for an employee. In this instrument: Act means the Superannuation Guarantee (Administration) Act 1992 . back payment means a payment made by an employer to an employee that is paid after the time the employee became entitled to the payment. payment in advance means a payment made by an employer to an employee that is (a) paid earlier than the time the employee would ordinarily become entitled to the payment; and (b) not a loan made to the employee. (a) paid earlier than the time the employee would ordinarily become entitled to the payment; and (b) not a loan made to the employee. | 5 Out-of-cycle qualifying earnings: (1) The following kinds of qualifying earnings are out-of-cycle qualifying earnings, if the circumstances in subsection (2) exist: (a) allowances; (b) bonuses; (c) commissions; (d) loadings; (e) payments in advance; (f) back payments. (a) allowances; (b) bonuses; (c) commissions; (d) loadings; (e) payments in advance; (f) back payments. (2) The circumstances for the purposes of subsection (1) are: (a) the employer has an established timing, pattern or schedule for making payments of qualifying earnings to or for an employee; and (b) the payment of qualifying earnings of a kind mentioned in subsection (1) is made on a day that falls outside that established timing, pattern or schedule for making payments of qualifying earnings to or for the employee. (a) the employer has an established timing, pattern or schedule for making payments of qualifying earnings to or for an employee; and (b) the payment of qualifying earnings of a kind mentioned in subsection (1) is made on a day that falls outside that established timing, pattern or schedule for making payments of qualifying earnings to or for the employee. Consultation Subsection 17(1) of the Legislation Act 2003 requires that the Commissioner be satisfied that appropriate and reasonably practicable consultation has been undertaken before they make a determination. As part of the consultation process, you are invited to comment on the draft instrument and its accompanying draft explanatory statement. Please forward your comments to the contact officer by the due date. Due date: 22 May 2026 Contact officer: Scott Sargent Email: PAGSPR@ato.gov.au Phone: 07 3213 3823 Please forward your comments to the contact officer by the due date. Due date: 22 May 2026 Contact officer: Scott Sargent Email: PAGSPR@ato.gov.au Phone: 07 3213 3823