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The end of the financial year is now in sight and while our main attention is understandably on the tasks that need attending to this side of 30 June, it is also important to look over the horizon to what is changing in the new financial year. It may come as no surprise to learn that further superannuation changes beckon, in particular in the area of superannuation guarantee (SG). Given that SG changes will have an almost immediate impact on payroll processes, it is vital to get ahead of the game with these.