In August 2025 the ATO issued supplementary guidance on the meaning of OTE. This is particularly relevant under the Payday Super regime, where penalties will start to accrue automatically if OTE isn’t correctly identified at the time each payment is made.

EOFYS has become a widely recognised acronym but for hard-working payroll professionals, the end of the financial year isn’t about getting a deal on a car or sofa. It’s the last chance to get on top of niggling issues that can cause problems down the line, before the cycle starts all over again. What are some key considerations for employment taxes?