Significant changes are coming to the way Australian employers pay superannuation. With the government’s Payday Super reform now officially passed into law, all businesses will soon be required to pay super at the same time they pay their employees’ wages.

Major changes are underway for employers who use the ATO’s Small Business Superannuation Clearing House (SBSCH). As part of the government’s broader superannuation reforms, the SBSCH will permanently close on 1 July 2026, meaning businesses will need to transition to a new way of making super payments.

From August 2025, the ATO will change the way your tax account appears, which may affect what you see when you log in.

Until now, any “debts on hold” weren’t included in your account balance. That sometimes made it tricky to get a clear picture of what was owed. From August, these debts will start appearing in your account, giving you (and your bookkeeper or BAS Agent) better visibility of your full tax position.