Treasury Laws Amendment (Minor and Technical Amendments No. 1) Regulations 2026

(F2026L00443)

20 April 2026

Corporations Act 2001; Retirement Savings Accounts Act 1997; Superannuation Industry (Supervision) Act 1993.

1   Name

This instrument is the Treasury Laws Amendment (Minor and Technical Amendments No. 1) Regulations 2026.

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.

Commencement information

   

Column 1

Column 2

Column 3

Provisions

Commencement

Date/Details

1. The whole of this instrument

The day after this instrument is registered.

21 April 2026

Note: This table relates only to the provisions of this instrument as originally made.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 Retirement Savings Accounts Act 1997;

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Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.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

Part 1   MSCI Australia Quarterly Private Infrastructure Fund Index

Superannuation Industry (Supervision) Regulations 1994

1   Subregulation 9AB.17(7) (table items 14 and 15, column headed "Assumed index")

Omit "MSCI Australia Quarterly Private Infrastructure Fund Index (Unfrozen)", substitute "MSCI Australia Quarterly Private Infrastructure Fund Index".

Part 2   Correcting reference in the Retirement Savings Accounts Regulations 1997

Retirement Savings Accounts Regulations 1997

2   Regulation 1.08AA

Omit "1.07A(3A)(e)(iva)", substitute "1.07(3A)(e)(iva)".

Part 3   Administration of Paid Parental Leave superannuation contributions

Superannuation Industry (Supervision) Regulations 1994

3   Subregulation 7.04(2)

After "contributions", insert ", other than PPL superannuation contributions,".

4   Subregulation 7.04(7)

Insert:

PPL superannuation contribution has the same meaning as in the Paid Parental Leave Act 2010.

Part 4   Financial services guides

Corporations Regulations 2001

5   Subregulation 7.7.02A(1)

Omit "paragraphs (7A)(b) and (c)", substitute "paragraphs (7AA)(b) and (c)".