Overview
The Treasury Laws Amendment (Payday Superannuation) Regulations 2026 is a legislative instrument related to payday superannuation reforms, specifically targeting unpaid superannuation guarantee obligations. The instrument was registered on 23 February 2026 and was in force from 23 February 2026 to 2 July 2026, after which it was repealed.
Instruments amended
The regulations amended four existing legislative instruments:
- Superannuation Guarantee (Administration) Regulations 2018
- Bankruptcy Regulations 2021
- Superannuation (CSS) (Superannuation Guarantee) Regulations 2008
- Superannuation Industry (Supervision) Regulations 1994
The source does not specify what particular changes were made to each of those instruments.
Repeal and successor rules
This instrument was repealed on 2 July 2026. The source does not specify what regulation or instrument replaced it after that date.
Key actions
- The full text of the regulations and the explanatory statement are available on the Federal Register of Legislation at https://www.legislation.gov.au/F2026L00133.
- Because this instrument was repealed on 2 July 2026, the Federal Register of Legislation is the place to check for any successor regulation now governing payday superannuation requirements - the source does not specify what replaced it.
- The Superannuation Guarantee (Administration) Regulations 2018 in their current form reflect the payday superannuation framework as it now stands.
- The source does not specify how these repealed regulations affect current superannuation guarantee compliance obligations - the Department of the Treasury or the ATO are the relevant contacts for guidance on that question.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.