Treasury Laws Amendment (Payday Superannuation) Regulations 2026 (F2026L00133)

Schedule 1   Superannuation guarantee reforms to address unpaid superannuation

Part 2   Other amendments

Bankruptcy Regulations 2021

27   At the end of Part 17

Add:

118 Amendments made by the Treasury Laws Amendment (Payday Superannuation) Regulations 2026

(1) This section applies if the contributions assessment period (within the meaning of section 139K of the Act) for a bankrupt:

(a) begins on a day before 1 July 2026; and

(b) ends on a day that is 1 July 2026 or a later day.

(2) For the purposes of subsection 34(2) of this instrument:

(a) the old law continues to apply on or after 1 July 2026 in relation to so much of the contributions assessment period as happens before that day; and

(b) the new law applies in relation to so much of that period as happens on or after 1 July 2026.

(3) In this section:

new law means the Superannuation Guarantee (Administration) Act 1992, and any instruments made under that Act, as in force on or after 1 July 2026.

old law means the Superannuation Guarantee (Administration) Act 1992, and any instruments made under that Act, as in force on 30 June 2026.