Insights

Payday Super

Hall Chadwick

Taxation

15 June 2026

Payday Super

From 1 July 2026, the superannuation system is moving away from quarterly payments. Employers must now pay super at the same time they pay their staff.

With the deadline just weeks away, here are the three critical changes you need to prepare for:

  • 7-Day Deadline: Super must reach the employee’s fund within 7 business days of their payday.
  • New Calculation Base: Super is now calculated on ‘Qualifying Earnings’ (QE), which replaces OTE and includes all commissions and salary sacrifice amounts.
  • SBSCH Closure: The ATO’s Small Business Superannuation Clearing House closes permanently on 1 July. Users must transition to a new clearing house immediately.

We have attached a Payday Super Guide to help you navigate these changes and avoid the ATO’s new penalty regime.

If you need help updating your payroll systems or managing the cash flow transition, please reach out to your Hall Chadwick advisor today.

Meet the team behind this

Traditionally our industry has relied on a close-knit team of specialists. Here are a few of the people involved.

David Lissauer

Chairman, National Association

Chairman, National Association

David combines his experience as a business leader and a practitioner in public practice of more than 40 years in his role leading the association of independent firms that make up Hall Chadwick nationally. He also serves in a consulting capacity at Hall Chadwick Melbourne of which he was a founding director.

David has had a significant impact on the firm’s service deliverables as we see them today. First and foremost, he led the Audit and Assurance, and the Accounting Services practices. Through his extensive network of local and international professional connections, David helped shaped the firm’s service offering to Asian markets most particularly in the Indian, Sri Lankan and Vietnamese business communities.

David has mentored a significant number of the firm’s graduate and junior accountants to senior positions. He currently mentors a number of young accountants as they undertake their CA professional year. He has also played a prominent role in practice management, marketing and strategy.

David holds a Bachelor of Commerce from Melbourne University, is a Fellow of the CPA, an associate member of the Institute of Chartered Accountants Australia, a Registered Company Auditor and a Registered Superannuation Fund Auditor. In addition David was a Registered Tax Agent, a former Foundation Peer Reviewer for CPA Australia and past member of CPA’s Quality Review Assurance Committee (QRAC).

Board Positions and the Community

Contributing to the community is a value of great importance to David. He is a past Chairman, President and Treasurer of the Melbourne Hebrew Congregation Incorporation; Past Treasurer and Board Member of Hadassah Australia and a past honorary auditor for the Alopecia Support Association.

David currently advises C-Care, a volunteer-driven organization which seeks to improve the lives of individuals living in isolation and need. David is a past board member of Channel 31 Community Television and currently acts as liaison Director between a number of local Indigenous organizations and the firm.

Professional Qualifications

FCA

FCPA

Registered Company Auditor

CPA Peer Reviewer

Bachelor of Commerce (Melbourne)

Industry & Service Specialisations

Company Audits

Statutory Body Audits

Trust Audits

Sarbanes Oxley (SOX) Compliance

Financial Reports

Business Services

Taxation

International Business

Alan Ling

Director Business Advisory Services

Director Business Advisory Services

Alan has over 30 years experience in tax and business advisory, catering to a broad range of industries including manufacturing, healthcare, education, hospitality, non-profit organisations, construction and private equity ventures.

Alan provides regulatory compliance, tax and business due diligence, strategic corporate structuring advice, business development strategies, and assisting with acquisition initiatives.

Alan’s experience extends to helping multinationals and foreign individuals navigate inbound and outbound investments. Alan is well-equipped to guide clients through every step of this process. Leveraging his in-depth knowledge of local regulations and various markets, he helps lay a solid foundation for business success in Australia and overseas.

Professional Qualifications

Fellow of CPA Australia (FCPA)

Fellow of The Tax Institute (FTI)

Member of Chartered Accountants Australia and New Zealand (CA)

Registered Tax Agent

Bachelor of Business

Industry & Service Specialisations

Taxation

Business Advisory

Corporate Finance

International Business – APAC

Professional Services

Private Sector

Listed Companies

Family Business & SME

Alex Siu

Partner

Alex is a restructuring and turnaround expert with over 16 years of experience. Born in Hong Kong, Alex’s first language is Cantonese. He is also a fluent Mandarin speaker. Alex specialises in helping clients and advisors who face language barriers and lack experience in the Australian insolvency and restructuring environment.

Alex has expertise in various industries such as mining, construction, financial services, hospitality and retail. He is passionate about helping his clients to achieve the best possible outcomes by delivering innovative turnaround strategies tailored to their needs. Alex is known for his professional care and diligence in his work within his network.

When Alex is not in the office, he enjoys spending time with his family. As a proud family man, his post-work activities include preparing his daughter’s lunchbox and walking his dog.

Professional Qualifications

Bachelor of Commerce – Accounting (Macquarie University)

Chartered Accountants Australia and New Zealand

Professional Member of the Australian Restructuring Insolvency & Turnaround Association (ARITA)

Registered Liquidator

Industry & Service Specialisations

Corporate Restructure, Insolvency and Business Recovery

Investigative Accountants Reports

Pre-Lending Reviews

Business Consulting

Personal Insolvency