Scope: Australia
Status requires verification
2026 PAYG withholding tax tables updated
ATO published updated Pay As You Go (PAYG) withholding tax tables and schedules effective from 1 July 2026. Updates reflect the personal income tax rate cut in the 2025-26 Budget under the Treasury Laws Amendment (More Cost of Living Relief) Act 2025; thresholds and amounts also adjusted. | Employers must use the revised schedules for payroll withholding to ensure correct tax collection.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jul 1, 2026
- Verification
- Not recorded
Open cited source
Scope: Australia
Status requires verification
Payday Super from 1 July 2026
Australia will introduce Payday Super as of 1 July 2026. Employers must pay super guarantee contributions on each payday rather than on a quarterly basis. Payments must be received by the super fund within 7 business days (unless extended timeframe applies). Employers will calculate super based on a new concept of qualifying earnings (QE), which includes ordinary time earnings and other payments. Digital Service Providers will need to update systems including reporting with a new code (code Q). ([softwaredevelopers.ato.gov.au](https://softwaredevelopers.ato.gov.au/PaydaySuper?utm_source=openai))
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jul 1, 2026
- Verification
- Not recorded
Open cited source
Scope: Australia
Status requires verification
Payday Super – mandatory payment of super guarantee on each payday
From 1 July 2026, under the Payday Super reform, employers must pay employees’ super guarantee contributions on **each payday**, calculated on a new basis of ‘qualifying earnings’, and ensure contributions are received by super funds within 7 business days. Digital Service Providers must support reporting of QE via new code ‘Q’.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jul 1, 2026
- Verification
- Not recorded
Open cited source
Scope: Australia
Status requires verification
Payday Super reforms to start 1 July 2026
From 1 July 2026, employers must pay super guarantee contributions on each payday as super is paid; contributions must be calculated as 12 % of qualifying earnings (QE) and received by super funds within 7 business days. SuperStream, STP, and payment platforms are being updated to support these requirements. Draft rulings (LCR 2026/D3) detail calculation and SG charge changes. The reforms are enacted under the Payday Super legislation. ([softwaredevelopers.ato.gov.au](https://softwaredevelopers.ato.gov.au/PaydaySuper?utm_source=openai))
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jul 1, 2026
- Verification
- Not recorded
Open cited source
Scope: Australia
Status requires verification
Small Business Superannuation Clearing House to close 1 July 2026
The Small Business Superannuation Clearing House service will be permanently closed from 1 July 2026 as part of broader reform (‘Payday Super’). Existing registered employers must switch to alternative payment methods and download their super records by 30 June 2026. ([ato.gov.au](https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/how-to-pay-super/small-business-superannuation-clearing-house?=redirected_sbsch&utm_source=openai))
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jul 1, 2026
- Verification
- Not recorded
Open cited source
Scope: Australia
Status requires verification
2026 Pay as you go (PAYG) withholding tax tables updated to reflect Cost-of-Living Relief Act and rate cuts
The Australian Taxation Office has released updated PAYG withholding tax tables (and related schedules) effective 1 July 2026, reflecting personal income tax rate cuts legislated in the Treasury Laws Amendment (More Cost of Living Relief) Act 2025, plus indexation of study and training support loan repayment thresholds.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jul 1, 2026
- Verification
- Not recorded
Open cited source
Scope: Australia
Status requires verification
Pay as you go (PAYG) withholding tax tables – 2026 PAYG withholding rates and thresholds updated
Australia’s ATO has updated PAYG withholding schedules, including personal income tax rate cuts and study/training support loan repayment thresholds, effective from 1 July 2026. These changes will affect payroll withholding, superannuation caps, and employer obligations under the 2025–26 Budget.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jul 1, 2026
- Verification
- Not recorded
Open cited source
Scope: Australia
Status requires verification
Closure of the Small Business Superannuation Clearing House (SBSCH)
As part of the Payday Super reform, the ATO is permanently closing the SBSCH from 1 July 2026. Existing users must download records and switch to alternate payment methods before that date, as SBSCH will no longer be available for super payments or data access after 30 June 2026.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jul 1, 2026
- Verification
- Not recorded
Open cited source
Scope: Australia
Status requires verification
2026 PAYG withholding tax tables updated with rate cuts and threshold indexation
From 1 July 2026, Australia will use revised PAYG withholding tax tables reflecting **personal income tax rate cuts** from the 2025-26 Budget (e.g. marginal rate for income between $18,201 and $45,000 reduced from 16% to 15%), plus indexation of thresholds for study and training support loan repayments. All 15 withholding schedules and 12 tax tables are updated accordingly.
Editorial impact label: Low
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jul 1, 2026
- Verification
- Not recorded
Open cited source
Scope: United Kingdom
Proposed
Advance Tax Certainty Service
Launches 1 July 2026, with expressions of interest accepted from 1 June 2026, the service provides businesses (UK and non-UK) carrying out major investment projects (“£1 billion spend”) binding clearances from HMRC on tax treatment (Corporation Tax, VAT, Stamp Duty, Income Tax, PAYE, CIC). Intended to reduce uncertainty before committing investment; clearances valid for up to 5 years subject to conditions.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jul 1, 2026
- Verification
- Not recorded
Open cited source
Scope: Australia
Status requires verification
Small Business Superannuation Clearing House (SBSCH) closure under Payday Super reforms
The SBSCH will be permanently closed from 1 July 2026. Employers currently using SBSCH must select an alternative method to pay employee super guarantees and download all records before that date. This is part of the broader Payday Super reform aiming to ensure SG payments are made each payday rather than quarterly.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jul 1, 2026
- Verification
- Not recorded
Open cited source
Scope: Australia
Status requires verification
Small Business Superannuation Clearing House (SBSCH) closure as part of Payday Super reform
The Australian Government will permanently close the Small Business Superannuation Clearing House (SBSCH) from 1 July 2026 under the Payday Super reform. Employers previously using the clearing house must transition to alternative payroll/super payment methods and download their records before closure.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jul 1, 2026
- Verification
- Not recorded
Open cited source
Scope: Canada
Status requires verification
Addition of Nova Scotia to Coordinated Vaping Duty System
Effective July 1, 2026, Nova Scotia becomes a specified vaping province under the coordinated vaping duties; vaping products sold in Nova Scotia must be stamped with a Nova Scotia-specific vaping excise stamp. Transitional rules apply from April 1 to June 30, 2026.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jul 1, 2026
- Verification
- Not recorded
Open cited source
Scope: Australia
Status requires verification
Payday Super Reform and Guideline PCG 2026/1
From 1 July 2026, employers must pay super guarantee at each payday (based on qualifying earnings) and ensure funds reach super funds within 7 business days. The ATO released PCG 2026/1 to outline its compliance approach during the first year, showing a facilitative stance for employers making genuine efforts.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jul 1, 2026
- Verification
- Not recorded
Open cited source
Scope: Global
Status requires verification
2026 Pay as you go (PAYG) withholding tax tables updated to apply from 1 July 2026 (Australia)
The Australian Taxation Office has published updated PAYG withholding tax tables, including rates and thresholds applicable for income tax, payroll withholding, with changes effective from 1 July 2026. All 15 withholding schedules and 12 tax tables are being updated for use from that date.
Editorial impact label: Low
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jul 1, 2026
- Verification
- Not recorded
Open cited source
Scope: Australia
Status requires verification
Payday Super reforms take effect from 1 July 2026
From 1 July 2026 employers in Australia must calculate and pay superannuation guarantee on payday rather than quarterly. The reforms introduce “qualifying earnings” which broaden what payments attract super (including ordinary time earnings and some contractor-labour payments), tighten payment receipt by super funds to within 7 business days after payday, require reporting of qualifying earnings and super liability via Single Touch Payroll each payday, and will result in the permanent closure of the Small Business Superannuation Clearing House (SBSCH).
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jul 1, 2026
- Verification
- Not recorded
Open cited source
Scope: Australia
Status requires verification
Updates to PAYG withholding tax tables for 2026-27
New PAYG withholding tax tables and schedules for employers and payers have been updated to reflect personal income tax cuts announced in the 2025-26 Budget and indexation of Study and Training Support Loan repayment thresholds. These changes will apply from 1 July 2026 across all withholding schedules (employer payroll, superannuation lump sums, termination payments etc).
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jul 1, 2026
- Verification
- Not recorded
Open cited source
Scope: Australia
Status requires verification
Payday Super starts 1 July: Here’s what employers need to know
From 1 July 2026, Payday Super introduces requirement for superannuation guarantee contributions to be paid each pay-day, based on qualifying earnings—including payments to labour contractors—and payments must reach funds within 7 business days. The SBSCH will close permanently from that date.
Editorial impact label: High
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jul 1, 2026
- Verification
- Not recorded
Open cited source
Scope: Australia
Status requires verification
2026 Pay as you go (PAYG) withholding tax tables updated for 1 July 2026
The Australian Taxation Office has published updated PAYG withholding tax tables and schedules (including NAT 1004, NAT 3539, etc.) which will apply from 1 July 2026. These reflect changes from the 2025-26 Budget, including reduced personal tax rates and updated thresholds and also indexation for study and training support loan repayment thresholds.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jul 1, 2026
- Verification
- Not recorded
Open cited source
Scope: Global
Status requires verification
2026 Pay as you go (PAYG) withholding tax tables update in Australia
Australia’s ATO updated its PAYG withholding tax tables and schedules effective 1 July 2026, reflecting income tax rate cuts from the 2025-26 Budget and indexation of study and training support loan repayment thresholds. These changes affect 15 withholding schedules and 12 tax tables.
Editorial impact label: Medium
- Published
- Not recorded
- Policy event
- Not recorded
- Effective
- Jul 1, 2026
- Verification
- Not recorded
Open cited source