2026–27 Compliance and enforcement priorities

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Payment Times Reporting Scheme – 2026–27 Compliance and enforcement priorities [PDF 774 kB]

The Regulator is maintaining its existing compliance and enforcement priorities for 2026-27 and will continue to apply an escalating approach to compliance and enforcement.

In line with the priorities, the Regulator will continue to focus on:

  • entities who are required to report but have not lodged reports
  • entities submitting reports outside legislated timeframes
  • entities submitting reports which contain inaccuracies or appear false or misleading
  • entities who have failed to comply with consolidated reporting requirements
  • entities using incorrect report types
  • using industry insights to target compliance activities on specific industry groups, including those with elevated levels of non-compliance.