Late payment offset will no longer be available

Posted by Team AVS on 10 Mar, 2026 0 Comments

Late payment offset (LPO) can’t be used after the quarter ending 31 March 2026.

Currently, employers who make a late super guarantee (SG) payment can lodge a super guarantee charge (SGC) statement and use the LPO to reduce their SGC liability by amounts paid late to a fund.

With Payday Super being introduced, this will no longer be available. The last time your employer clients can use LPO is for the quarter ending 31 March 2026. Super for this quarter is due 28 April 2026 and they can claim LPO when lodging an SGC statement for any late payments made up to and including 30 June 2026.

On 1 July 2026, Payday Super starts and your clients will pay super each payday. If there’s a shortfall for the quarter ending 30 June 2026, SG payments made between 1–28 July 2026 will first be used to reduce this shortfall before being applied to Payday Super amounts. We recommend your employer clients pay SG in full, on time and to the right fund.

If you have any questions, feel free to ask them in the comment section. We will be happy to answer all your queries.

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Being a layman with Tax and Accounting and new to Australia, I was looking for a professional and efficient tax accountant who can also help me understand the tax structure here and show some avenues to save money.I was recommended to AVS through my friend and it was no looking back since then.Team at AVS are diligent tax professionals with an eye to detail. They spend time in understanding the requirements and needs of clients, ensuring it aligns with all the legal aspects.I am very pleased working with AVS and would recommend to anyone who is looking for professional, efficient and personalized tax accounting services.

Som Mukherjee IT Professional - Project Manager - Banking and Finance

AVS Business Services have been our Accountant for couple of years now. This technical expertise coupled with personalised service is an excellent combination. I would happily recommend them to anyone looking for an accountant.

Atul Narang Designworxz Australia Pty Ltd

AVS Business Services have been our tax advisers and accountants for more than 3 years now. We have a great working relationship and constantly receive industry updates and useful information for our business. I would recommend AVS to any one as I feel they provide a very professional, timely and accurate service. They are well versed in Tax and superannuation legislation and support all of our business needs. They are a pleasure to deal with and we are sure that we are always dealing with advisers who understand business very well.

Justin Wilson CEO, J.W.W Trading Pty Ltd

"AVS Business Services have been looking after our SMSF and our family’s tax affairs for a number of years. Their experience, professionalism and knowledge is of the highest order.Their personalized service and depth of understanding in setting up and managing a SMSF is excellent. They are also happy to go out of their way to assist in every way no matter how small it is."

We would be happy to recommend their services.

Glenn & Andrea Bouche SMSF Trustees

“Team at AVS Business Services helped us set up our SMSF and put the correct structure in place for acquisition of real properties in our SMSF. AVS has exceeded our expectations and their specialist team has provided valuable support throughout the process of buying properties in our SMSF. We highly recommend their services. “

G.D Singh & Dr Jaskirat Singh SMSF Trustees

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Late payment offset will no longer be available

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