LI 2026/D21

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Taxation Administration Act 1953

Draft Legislative Instrument

Taxation Administration (Member Account Transaction Service - Reporting of Employer Contributions) Amendment Legislative Instrument 2027

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I, Will Day, Deputy Commissioner of Taxation, make the following Legislative Instrument.

1 Name

This instrument is the Taxation Administration (Member Account Transaction Service - Reporting of Employer Contributions) Amendment Legislative Instrument 2027.

2 Commencement

This instrument commences on 1 April 2027.

3 Authority

This instrument is made under sections 390-5 and section 390-20 in Schedule 1 to the Taxation Administration Act 1953.

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Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.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

Taxation Administration Member Account Transaction Service – the Reporting of Information Relating to Superannuation Account Transactions 2018

1 Section 4

Omit "10 business days" (first occurring), substitute "3 business days".

 

Consultation

Subsection 17(1) of the Legislation Act 2003 requires that the Commissioner be satisfied that appropriate and reasonably practicable consultation has been undertaken before they make a legislative instrument.

As part of the consultation process, you are invited to comment on the draft instrument and its accompanying draft explanatory statement.

Please forward your comments to the contact officer by the due date.

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Draft published 2 November 2026

Will Day
Deputy Commissioner of Taxation

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Related Explanatory Statements:

LI 2026/D21 - Explanatory statement

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