Treasury Laws Amendment (The Survivors Law) Act 2026 (47 of 2026)

Schedule 1   Access to superannuation for survivors of child sexual abuse crimes

Part 1   Amendments

Division 2   Other amendments

Superannuation Industry (Supervision) Act 1993

13   At the end of subsection 120(1)

Add:

; or (d) the person is a trustee of a self managed superannuation fund or a director of a corporate trustee of a self managed superannuation fund that:

(i) has contravened section 139-135 in Schedule 1 to the Taxation Administration Act 1953; or

(ii) has contravened subsection 139-145(2) in Schedule 1 to the Taxation Administration Act 1953 by failing to notify the Commissioner of Taxation that the trustee was not required to comply with a release authority because of subsection 139-135(3) or (4) of that Schedule.