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No Clear Guidance, No Room for Delay: Managing Lockdown DPN Risk Under Payday Super
With Payday Super now in effect and the first FY27 superannuation payment deadlines having passed, that uncertainty remains. While the ATO has introduced the Voluntary Disclosure Statement process for reporting unpaid superannuation obligations, it has not yet clarified what constitutes timely reporting for the purpose of determining whether a DPN is capable of remittance or becomes a lockdown DPN.