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Treasury Laws Amendment (Supporting Choice in Superannuation and Other Measures)

Current status

This bill became law on Mar 26th, 2026.

Policy area

Budget, tax & economy

What does this bill do?

Employers can ask the tax officeThe federal tax office. Under this bill, employers may be able to ask it for details of a new worker’s existing super fund earlier in the hiring process. for a new worker’s existing super fundAn existing super fund account linked to a worker, which can follow them when they change jobs unless they choose another fund. earlier, so onboardingThe steps for setting up a new worker before or when they start a job, such as collecting tax, payroll and super details. can show that fund before the worker chooses.

Why was it introduced?

Current onboardingThe steps for setting up a new worker before or when they start a job, such as collecting tax, payroll and super details. rules left many new employees unable to see their existing stapled super fundAn existing super fund account linked to a worker, which can follow them when they change jobs unless they choose another fund. before choosing where contributions go. The bill lets employers ask the ATOThe federal tax office. Under this bill, employers may be able to ask it for details of a new worker’s existing super fund earlier in the hiring process. for that fund earlier and bans certain superMoney saved during a person’s working life to help fund their retirement. Employers usually must pay contributions into a super fund for eligible workers. advertising in onboardingThe steps for setting up a new worker before or when they start a job, such as collecting tax, payroll and super details., while preserving the employee’s right to choose another fund.

Broader context

Australia already had stapled superMoney saved during a person’s working life to help fund their retirement. Employers usually must pay contributions into a super fund for eligible workers. rules meant to keep workers linked to an existing fund, but Treasury’s 2023 consultation found onboardingThe steps for setting up a new worker before or when they start a job, such as collecting tax, payroll and super details. could still steer employees toward advertised funds before they saw their stapled account, risking unsuitable choices and duplicate accounts. The bill responded by letting employers seek ATOThe federal tax office. Under this bill, employers may be able to ask it for details of a new worker’s existing super fund earlier in the hiring process. stapled-fund details earlier, limiting superMoney saved during a person’s working life to help fund their retirement. Employers usually must pay contributions into a super fund for eligible workers. advertising during onboardingThe steps for setting up a new worker before or when they start a job, such as collecting tax, payroll and super details., aligning the changes with Payday Super from 1 July 2026, and extending tax-deductible gift status for bodies including The Great Synagogue Foundation to 2030.

Key criticism

No significant public case against the bill is recorded so far, with the public argument presented in Parliament supporting earlier display of a worker’s existing super fundAn existing super fund account linked to a worker, which can follow them when they change jobs unless they choose another fund. and related consumer protections. The main reservations are implementation risks: superMoney saved during a person’s working life to help fund their retirement. Employers usually must pay contributions into a super fund for eligible workers. funds and onboardingThe steps for setting up a new worker before or when they start a job, such as collecting tax, payroll and super details. providers may face setup and monitoring costs for the advertising banA rule that limits or stops certain super fund advertising or promotion during the new worker onboarding process., while employers must still preserve employees’ right to choose another fund.

Who supported it?

Minister MP introduced this bill. It passed on the voices.

Introduced in House 26 Nov 2025
Passed House 02 Mar 2026
Passed Senate 23 Mar 2026
Became law 26 Mar 2026

Did it become law?

Yes

Became law 26 Mar 2026

Final passage

Passed without a counted vote

Members called out ‘aye’ or ‘no’ — no individual votes were recorded.

Passage speed

120 days

From introduction to the latest recorded parliamentary step

Official record

View on APH

Parliament of Australia bill page

Meaning

What does this bill do?

  1. Employers can ask the tax officeThe federal tax office. Under this bill, employers may be able to ask it for details of a new worker’s existing super fund earlier in the hiring process. for a new worker’s existing super fundAn existing super fund account linked to a worker, which can follow them when they change jobs unless they choose another fund. earlier, so onboardingThe steps for setting up a new worker before or when they start a job, such as collecting tax, payroll and super details. can show that fund before the worker chooses.

  2. New workers can more easily see and keep their existing superMoney saved during a person’s working life to help fund their retirement. Employers usually must pay contributions into a super fund for eligible workers. account, which may reduce accidental duplicate superMoney saved during a person’s working life to help fund their retirement. Employers usually must pay contributions into a super fund for eligible workers. accounts.

  3. Employees still get the standard super choice formThe form an employer gives a worker so the worker can choose which super fund receives their employer contributions. and can choose a different fund even if the employer has found their existing fund.

  4. Super funds and onboardingThe steps for setting up a new worker before or when they start a job, such as collecting tax, payroll and super details. service providers may face setup costs to follow the new advertising banA rule that limits or stops certain super fund advertising or promotion during the new worker onboarding process., and funds may need ongoing checks.

Show source excerpts
  1. 1.1 Schedule 1 to the Bill amends the SGA Act to support employers by streamlining the superannuation choice of fund process during employee onboarding. The amendments provide greater certainty that an employer may request details of an employee’s stapled superannuation fund from the Commissioner before, at or after the employee is given a standard choice form. This is intended to facilitate employers providing stapled fund details to the employee during onboarding to inform their choice of fund.
    Treasury Laws Amendment (Supporting Choice in Superannuation and Other Measures) explanatory memorandum
  2. 1.5 The amendments will enable more efficient onboarding processes as employers can retrieve stapled fund details and provide this information (if available) to the employee to inform their choice of fund. This will make it easier for employees to see, consider, and select their existing fund when they start a new job if they choose to do so. It will also reduce unintended duplicate accounts and give employers more timely and accurate details.
    Treasury Laws Amendment (Supporting Choice in Superannuation and Other Measures) explanatory memorandum
  3. 1.11 Schedule 1 to the Bill also makes consequential amendments to make clear that even if an employer has obtained an employee’s stapled fund information they must still provide the employee with a standard choice form to comply with choice of fund requirements. This promotes choice of fund by ensuring that an employee can continue to make a choice of fund for SG contributions to be paid to and that their choice is not limited by the employer having obtained details of their stapled fund.
    Treasury Laws Amendment (Supporting Choice in Superannuation and Other Measures) explanatory memorandum
  4. There is estimated to be a one-off regulatory cost for onboarding service providers and superannuation funds to update business processes to comply with the advertising ban. Superannuation funds may also incur ongoing costs to monitor compliance with the ban.
    Treasury Laws Amendment (Supporting Choice in Superannuation and Other Measures) explanatory memorandum

Context

Broader context for this bill

Australia already had stapled superMoney saved during a person’s working life to help fund their retirement. Employers usually must pay contributions into a super fund for eligible workers. rules meant to keep workers linked to an existing fund, but Treasury’s 2023 consultation found onboardingThe steps for setting up a new worker before or when they start a job, such as collecting tax, payroll and super details. could still steer employees toward advertised funds before they saw their stapled account, risking unsuitable choices and duplicate accounts. The bill responded by letting employers seek ATOThe federal tax office. Under this bill, employers may be able to ask it for details of a new worker’s existing super fund earlier in the hiring process. stapled-fund details earlier, limiting superMoney saved during a person’s working life to help fund their retirement. Employers usually must pay contributions into a super fund for eligible workers. advertising during onboardingThe steps for setting up a new worker before or when they start a job, such as collecting tax, payroll and super details., aligning the changes with Payday Super from 1 July 2026, and extending tax-deductible gift status for bodies including The Great Synagogue Foundation to 2030.

  1. October 2023

    Treasury consults on superMoney saved during a person’s working life to help fund their retirement. Employers usually must pay contributions into a super fund for eligible workers. paid with wages and onboardingThe steps for setting up a new worker before or when they start a job, such as collecting tax, payroll and super details. problems

    The Securing Australians’ Superannuation consultation paper canvassed paying superMoney saved during a person’s working life to help fund their retirement. Employers usually must pay contributions into a super fund for eligible workers. on payday and included proposals on onboardingThe steps for setting up a new worker before or when they start a job, such as collecting tax, payroll and super details., stapling, choice forms and advertising during onboardingThe steps for setting up a new worker before or when they start a job, such as collecting tax, payroll and super details..

    Treasury Laws Amendment (Supporting Choice in Superannuation and Other Measures) explanatory memorandum ↗
  2. October–November 2023

    Stakeholders debate how to stop superMoney saved during a person’s working life to help fund their retirement. Employers usually must pay contributions into a super fund for eligible workers. advertising influencing new workers

    Treasury held three roundtables and bilateral meetings, and some stakeholders argued for a code of conduct or licensing-style controls instead of an advertising banA rule that limits or stops certain super fund advertising or promotion during the new worker onboarding process..

    Treasury Laws Amendment (Supporting Choice in Superannuation and Other Measures) explanatory memorandum ↗
  3. 26 Nov 2025

    Government introduces the superMoney saved during a person’s working life to help fund their retirement. Employers usually must pay contributions into a super fund for eligible workers. choice and charity support bill

    The bill was introduced with measures on stapled super fundAn existing super fund account linked to a worker, which can follow them when they change jobs unless they choose another fund. access, onboardingThe steps for setting up a new worker before or when they start a job, such as collecting tax, payroll and super details. advertising, and deductible gift recipient listings for organisations including The Great Synagogue Foundation.

    Parliamentary timeline ↗
  4. 26 Nov 2025

    Minister names The Great Synagogue Foundation among groups receiving deductible gift status

    The second reading speech said Schedule 5 would list several entities as deductible gift recipients, including Sydney Chevra Kadisha and The Great Synagogue Foundation.

    Minister's second reading speech ↗
  5. 02 Mar 2026

    House passes the bill

    The House agreed to the bill at third reading, completing its passage through that chamber.

    Parliamentary timeline ↗
  6. 03 Mar 2026

    Senate starts considering the bill

    The bill was introduced and read a first time in the Senate after passing the House.

    Parliamentary timeline ↗
  7. 01 July 2026

    Payday Super timing shapes the onboardingThe steps for setting up a new worker before or when they start a job, such as collecting tax, payroll and super details. changes

    The explanatory memorandumA document that explains what a bill is meant to do and how its main parts are intended to work. says the advertising changes would be designed with the new Payday Super choice architecture due to be implemented on 1 July 2026.

    Treasury Laws Amendment (Supporting Choice in Superannuation and Other Measures) explanatory memorandum ↗
  8. 01 July 2030

    Great Synagogue Foundation gift deductibility is extended to 2030

    The explanatory memorandumA document that explains what a bill is meant to do and how its main parts are intended to work. says gifts to The Great Synagogue Foundation would remain deductible for gifts made after 30 June 2025 and before 1 July 2030.

    Treasury Laws Amendment (Supporting Choice in Superannuation and Other Measures) explanatory memorandum ↗

Legislative route

How did it move through Parliament?

House Senate
Introduced 26 Nov 2025

The bill was formally presented to the chamber and read a first time, which starts its parliamentary journey.

Introduced and read a first time

Second reading opened 26 Nov 2025

A minister or sponsoring member moved the second reading, opening the main debate on the bill's purpose and principles.

Second reading moved

Second reading debate 11 Feb 2026

The bill reached this recorded parliamentary step.

Sent to Federation Chamber for debate 12 Feb 2026

The bill reached this recorded parliamentary step.

Referred to Federation Chamber

Federation Chamber debate 12 Feb 2026

The bill reached this recorded parliamentary step.

Second reading debate

Returned from Federation Chamber 02 Mar 2026

The bill reached this recorded parliamentary step.

Reported from Federation Chamber

Second reading debate 02 Mar 2026

The bill reached this recorded parliamentary step.

House second reading agreed 02 Mar 2026

The chamber agreed to the bill at second reading, meaning it accepted the bill in principle and allowed it to continue.

Second reading agreed to

House third reading agreed 02 Mar 2026

The chamber agreed to the bill at third reading, which completed passage through that chamber.

Third reading agreed to

Introduced 03 Mar 2026

The bill was formally presented to the chamber and read a first time, which starts its parliamentary journey.

Introduced and read a first time

Second reading opened 03 Mar 2026

A minister or sponsoring member moved the second reading, opening the main debate on the bill's purpose and principles.

Second reading moved

Second reading debate 11 Mar 2026

The bill reached this recorded parliamentary step.

Senate second reading agreed 11 Mar 2026

The chamber agreed to the bill at second reading, meaning it accepted the bill in principle and allowed it to continue.

Second reading agreed to

Committee of the Whole debate 11 Mar 2026

The bill reached this recorded parliamentary step.

Committee of the Whole debate 23 Mar 2026

The bill reached this recorded parliamentary step.

Senate third reading agreed 23 Mar 2026

The chamber agreed to the bill at third reading, which completed passage through that chamber.

Third reading agreed to

Passed both houses 23 Mar 2026

Both houses passed the bill in the same form, completing parliamentary passage.

Finally passed both Houses

Assent 26 Mar 2026

The Governor-General gave Royal Assent, turning the bill into an Act.

Key criticism

The main case against this bill

No significant public case against the bill is recorded so far, with the public argument presented in Parliament supporting earlier display of a worker’s existing super fundAn existing super fund account linked to a worker, which can follow them when they change jobs unless they choose another fund. and related consumer protections. The main reservations are implementation risks: superMoney saved during a person’s working life to help fund their retirement. Employers usually must pay contributions into a super fund for eligible workers. funds and onboardingThe steps for setting up a new worker before or when they start a job, such as collecting tax, payroll and super details. providers may face setup and monitoring costs for the advertising banA rule that limits or stops certain super fund advertising or promotion during the new worker onboarding process., while employers must still preserve employees’ right to choose another fund.

The recorded parliamentary stance was supportive, with concerns limited to practical implementation rather than the policy goal.

Compliance costs for funds and onboarding providers

The clearest risk is that superMoney saved during a person’s working life to help fund their retirement. Employers usually must pay contributions into a super fund for eligible workers. funds and onboardingThe steps for setting up a new worker before or when they start a job, such as collecting tax, payroll and super details. service providers may need to build systems, update processes and run ongoing checks to comply with the new advertising restrictions.

Raised by Implementation risk identified in the bill explainer material, not framed as parliamentary opposition Source ↗

Employee choice must remain real

Because employers can identify an existing super fundAn existing super fund account linked to a worker, which can follow them when they change jobs unless they choose another fund. earlier in onboardingThe steps for setting up a new worker before or when they start a job, such as collecting tax, payroll and super details., the practical safeguard is that workers must still receive the standard choice formThe form an employer gives a worker so the worker can choose which super fund receives their employer contributions. and be able to choose a different fund.

Raised by Implementation risk arising from the bill’s choice-based design; the minister presented the measure as supporting informed decisions Source ↗

Further sources

parlinfo.aph.gov.au ↗

Votes

Recorded votes

How the bill itself passed

The bill passed both chambers on the voices, so there is no list of individual Aye and No votes for final passage.

Passed

House passed the bill

House agreed to the bill's third reading on the voices, so there is no list of individual Aye and No votes for final passage in that chamber.

02 Mar 2026

Passed on the voices

In a voice vote, members call out Aye or No and the presiding officer judges which side has it. Individual names are only recorded if a formal division is called.

Passed

Senate passed the bill

Senate agreed to the bill's third reading on the voices, so there is no list of individual Aye and No votes for final passage in that chamber.

23 Mar 2026

Passed on the voices

In a voice vote, members call out Aye or No and the presiding officer judges which side has it. Individual names are only recorded if a formal division is called.

Parliamentary debate

Who spoke, and what they said

Start here — lead voices

Sponsor speech Supports

Minister

MP 26 Nov 2025

The minister urges the House to pass the bill, saying it delivers the government's election commitments by improving superannuationMoney saved during a person’s working life to help fund their retirement. Employers usually must pay contributions into a super fund for eligible workers. choice and consumer protections, reducing compliance costs and making several targeted tax law changes.

Read in Hansard ↗

All speeches by bloc

Unknown

1 speaker · 1 support

  1. Minister ★ The minister urges the House to pass the bill, saying it delivers the government's election commitments by improving superannuationMoney saved during a person’s working life to help fund their retirement. Employers usually must pay contributions into a super fund for eligible workers. choice and consumer protections, reducing compliance costs and making several targeted tax law changes.
    “This bill introduces a number of important reforms to the superannuation and tax laws to implement our election commitments, streamline systems and processes and reduce compliance costs for taxpayers.”

    MP • 26 Nov 2025

    Read the full speech in Hansard ↗

Record

Full record

Full chat