Treasury Laws Amendment (Paid Parental Leave Superannuation Consequential Amendments) Regulations 2025

(F2025L00675)

12 June 2025

Corporations Act 2001; Superannuation Industry (Supervision) Act 1993

1   Name

This instrument is the Treasury Laws Amendment (Paid Parental Leave Superannuation Consequential Amendments) Regulations 2025.

2   Commencement

 

(1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

      

(2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3   Authority

This instrument is made under the following:

(a) the Corporations Act 2001;

(b) the Superannuation Industry (Supervision) Act 1993.

4   Schedules

Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

Schedule 1   Amendments

Corporations Regulations 2001

1   Paragraphs 7.9.20(1)(e) and 7.9.26(1)(b)

After "employer contributions", insert "and PPL superannuation contributions (if any) within the meaning of the Paid Parental Leave Act 2010".

2   At end the of subregulation 7.9.62(4)

Add:

; (i) a transaction that relates to:

(i) a superannuation product or an RSA; and

(ii) a PPL superannuation contribution within the meaning of the Paid Parental Leave Act 2010 arising under section 115B of that Act.

Superannuation Industry (Supervision) Regulations 1994

3   At the end of paragraph 5.04(3)(b)

Add:

; and (v) any PPL superannuation contributions within the meaning of the Paid Parental Leave Act 2010.

4   At the end of subregulation 13.16(2)

Add:

; or (h) the alteration enables the trustee to be reimbursed for an amount paid, or to be paid, under section 115P of the Paid Parental Leave Act 2010.