"The Commissioner, having foisted the debacle (and gotten away with it) that is the Change System upon unsuspecting tax agents & their clients, now compounds this idiocy by requiring reportable employer superannuation contributions to be reported on 2010 employee PAYG Payment Summaries. Why? - for God's sake why??? The time taken to determine this figure coupled with the inevitable timing differences of accrued versus paid for the start & end of financial years will just add to the task. This information is reported to the employee super fund by the employer in times gone past & has been for years & I suspect is also reported to the ATO via the member statement of the super fund's tax return. Why is the Commissioner again asking for this - it eludes me!! Does anyone in the ATO ever think about the time impost these changes create & for what?? I simply ask for an iota of common sense which, correct me if I'm wrong - the Commissioner was earlier this year supposedly lecturing us, the general public, about in a series of seminars across the country. It occurs to me that if one lectures others about a chosen subject then maybe just maybe the person concerned should have some proficiency in that subject before presuming to inflict it on others!!!!!"