Treasury Laws Amendment (Supporting Choice in Superannuation and Other Measures) Act 2026 (12 of 2026)

Schedule 1   Employee onboarding reforms

Superannuation Guarantee (Administration) Act 1992

1   After subsection 32C(1A)

Insert:

(1B) Subsection (1A) does not apply if, at the time the contribution is made:

(a) the employer is required under section 32N to give the employee a standard choice form; and

(b) the employer has not done this by the time specified in the subsection concerned.

However, this subsection ceases to apply from the time that the employer gives the standard choice form to the employee.