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.
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