Tax & Super Changes Coming In 2026: ATO Updates Explained

The Australian Taxation Office (ATO) has released several important tax and superannuation updates affecting businesses, employers, trusts, property estates, and tax practitioners for 2026. These updates include changes to fuel tax credits, Payday Super obligations, family trust elections, inherited property exemptions, trust reporting rules, and company tax eligibility requirements.

Understanding these changes early can help businesses stay compliant, improve reporting accuracy, and avoid unnecessary penalties or administrative issues.

Fuel Tax Credit Rate Changes From 1 April 2026

The ATO has updated fuel tax credit rates following a temporary reduction in fuel excise.

From 1 April 2026 to 30 June 2026:

The heavy vehicle road user charge will be reduced to zero
Eligible businesses using fuel in heavy vehicles on public roads may claim fuel tax credits equal to the fuel excise duty paid

This temporary change is designed to support businesses facing increased transport and logistics costs.

Businesses operating in transport, freight, construction, agriculture, and logistics should review their fuel usage records carefully to ensure correct claims are made.

ATO Payment Plans For High Fuel Costs

The ATO is offering targeted payment plan support to eligible businesses impacted by high fuel costs.

Applications are available until 30 June 2026.

Eligibility Criteria

Businesses must:

• Hold an active ABN
• Demonstrate fuel-related business cost increases
• Have difficulty paying tax debts because of fuel costs
• Keep tax lodgments up to date within 3 months of the plan commencement

Features Of The Plan

• No upfront payment required
• 36 equal monthly instalments over 3 years
• General Interest Charge (GIC) remission may apply if payment obligations are met

Businesses in fuel-sensitive industries should assess eligibility before the deadline.

Payday Super Changes From 1 July 2026

One of the most significant superannuation reforms coming in 2026 is Payday Super.

Under the new rules:

• Super contributions must generally reach employees’ super funds within 7 business days of payday
• Super funds will have 3 business days to allocate contributions or return unallocated amounts
• Employers must calculate contributions based on qualifying earnings (QE)

These reforms aim to improve super payment transparency and reduce unpaid super obligations.

Super Fund Stapling Reminder

The ATO also reminded employers about stapled super fund obligations.

When onboarding employees:

• Employers must offer super fund choice
• If no choice is made, employers should request stapled super fund details from the ATO
• If a stapled fund exists, contributions should be paid to that fund

This process helps reduce unnecessary duplicate super accounts.

Inherited Main Residence – 2 Year Extensions

The ATO has updated guidance regarding the main residence exemption for inherited property.

Automatic Extension (Up To 18 Months)

An extension may apply if delays were caused by:

• Will disputes
• Legal ownership complications
• Estate administration issues

The property must generally:

• Be listed for sale promptly after issues are resolved
• Be actively marketed
• Be sold within 12 months of listing

The ATO has clarified that waiting for better market conditions or delaying action for convenience will not usually qualify.

Executors and beneficiaries should review approaching deadlines carefully.

Family Trust Elections – Increased Visibility

The ATO has improved Online Services for Agents to make family trust elections easier to monitor.

Agents can now view:

• Election receipt dates
• Election types
• Revocation details
• Final applicable election years

This improves transparency and tracking of trust-related elections.

Base Rate Entity (BRE) Common Mistakes

The ATO has identified ongoing errors in BRE eligibility reporting.

To qualify as a Base Rate Entity:

Aggregated turnover must be below $50 million
Passive income must not exceed 80% of assessable income

Common Errors Include

• Excluding connected entity turnover
• Incorrect treatment of capital gains
• Overlooking passive income such as rent, royalties, dividends, or interest
• Failing to reassess eligibility annually

Companies should review BRE eligibility every year rather than assuming eligibility continues automatically.

Modernisation Of Tax Administration Systems (MTAS)

The ATO has also released guidance on upcoming trust reporting changes under the MTAS program from 1 July 2026.

Key Changes

• New trust tax return labels
• Improved pre-lodgment checks
• Simpler reporting requirements
• Expanded beneficiary pre-fill data
• Improved trust distribution reporting

From Tax Time 2027, additional changes are expected including:

• Expanded pre-fill reporting
• Improved family trust election reporting
• Simplified non-resident beneficiary reporting
• Online trust lodgment functionality

Trustees and practitioners should prepare early for these reporting changes.

What This Means For Businesses & Taxpayers

The 2026 regulatory updates show the ATO continuing to focus on:

• Better reporting accuracy
• Faster data matching
• Improved super compliance
• Stronger trust reporting systems
• Greater visibility across tax obligations

Businesses, employers, trustees, and investors should review their systems and processes now to avoid compliance issues later.

Talk to Supertax Today

Need help understanding how these 2026 tax and superannuation updates affect your business or investment structure?

The team at Supertax
can help you stay compliant and prepare for upcoming ATO changes.

https://supertax.com.au/

• Suite 1, 7 Bridge St, Werribee VIC 3030
• (03) 7074 8818
• info@supertax.com.au

Disclaimer: General information only. This article does not constitute financial, legal, or tax advice. Please seek professional advice for your personal circumstances.

This article contains general information only and does not take your personal circumstances into account. Tax and superannuation rules change, and some measures discussed may be subject to legislation. Speak with a registered tax agent before acting.