Treasury Laws Amendment (Payday Superannuation) Act 2025 (57 of 2025)

Schedule 1   Amendments

Part 3   Application and transitional provisions

184   Transitional - reversal after commencement of pre-commencement sacrificed contributions

For the new Act, a reversal of a sacrificed contribution includes a payment made on or after 1 July 2026 that represents the reversal of all or part of a contribution that was:

(a) a sacrificed contribution (within the meaning of the old Act on 30 June 2026); and

(b) made before 1 July 2026.