Adds limited timing rules about when employers can rely on certain default contribution rules. Specifically, two new subsections (32C(1B) and 32C(2A)) say those default rules do not apply if the employer is required to give a standard choice form and has not yet done so. The exception stops applying once the form is provided. It also allows employers to make a stapled‑fund request before, at or after giving the standard choice form (new 32R(1A)). (See items 1–4 of Schedule 1.)
Who this affects: employers, new employees, and superannuation funds. It changes the timing and effect of default contributions where the employer has not given the statutory “choice of fund” paperwork.
Schedule 2 — Ban on advertising superannuation products during onboarding (Corporations Act 2001)
Inserts a general prohibition (new s 992AB) on advertising or making statements about a superannuation product to a new employee between the time the employee accepts an offer and the employer first complies with the statutory choice‑of‑fund requirements. The ban applies where the communication is targeted at the employee (or a class including them), not publicly accessible, and could reasonably be expected to induce the employee to choose the product. The provision is a civil penalty offence (referenced to s 1317E).
The Treasury Laws Amendment (Supporting Choice in Superannuation and Other Measures) Act 2026 amends six separate Acts through six schedules. Schedule 1 inserts new subsections 32C(1B) and 32C(2A) into the Superannuation Guarantee (Administration) Act 1992 and adds subsection 32R(1A). These provisions prevent an employer from relying on the stapled fund rules or making contributions to a default fund until the employer has given the employee a standard choice form under section 32N. The changes apply to contributions made on or after 27 March 2026. Schedule 2 inserts new section 992AB into the Corporations Act 2001. This creates a civil penalty provision that prohibits advertising or making statements about superannuation products during the onboarding period from acceptance of employment until the employer first complies with Part 3A choice of fund requirements. The prohibition applies only to targeted, non-public communications that could induce the employee to choose the product. Four exceptions are provided for stapled funds, the employer's default fund, certain MySuper products meeting performance tests after a stapled fund request, and ordinary course content distribution businesses. Schedule 3 adds items 9.6 to 9.13 to the table in section 50-45 of the Income Tax Assessment Act 1997 and makes consequential amendments to section 11-5 and subparagraph 128B(3)(a)(i) of the Income Tax Assessment Act 1936. These grant income tax and withholding tax exemptions to Rugby Australia Ltd, Rugby World Cup (Australia) Pty Ltd, World Rugby and its wholly-owned subsidiaries for ordinary and statutory income derived from activities relating to the men's Rugby World Cup 2027 or women's Rugby World Cup 2029, limited to the period 1 July 2023 to 30 June 2031. Schedule 4 inserts the definition of the Portuguese convention into subsection 3AAA(1) of the International Tax Agreements Act 1953 and gives it legislative authority under subsection 5(1). Schedule 5 updates the deductible gift recipient listings in Division 30 of the Income Tax Assessment Act 1997. It adds Equality Australia Ltd, Social Enterprise Australia Ltd, Coaxial Foundation Ltd, Community Foundations Australia Ltd, Partnerships for Local Action and Community Empowerment Ltd and The Parenthood Project Limited with gift periods ending 30 June 2030. It extends several existing listings to 2030 or 2032, removes others, and updates the name of Life Education Australia. Schedule 6 amends subsections 19-15(2) and (3) and 19-25(2) of the A New Tax System (Wine Equalisation Tax) Act 1999 to raise the maximum wine equalisation tax producer rebate from $350,000 to $400,000 for assessable dealings on or after 1 July 2026.
Official source available
Zoe has indexed the source text for search and analysis. Use the official register for the original document and download formats.
Amends the: Superannuation Guarantee (Administration) Act 1992 to streamline the choice of superannuation fund process during employee onboarding; Corporations Act 2001 to ban advertising of certain superannuation products to new employees as part of the onboarding process; Income Tax Assessment Act 1936 and Income Tax Assessment Act 1997 to provide income tax and withholding tax exemptions for World Rugby and its wholly-owned subsidiaries; International Tax Agreements Act 1953 to give legislative authority to the Convention between Australia and the Portuguese Republic for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance; Income Tax Assessment Act 1997 to update the list of deductible gift recipients; and A New Tax System (Wine Equalisation Tax) Act 1999 to increase the maximum amount of wine equalisation tax producer rebate claimable by eligible wine producers to $400,000 each financial year.
Parliamentary progress
Progress
House of Representatives
Introduced and read a first time
26 Nov 2025
Second reading moved
26 Nov 2025
Second reading debate
11 Feb 2026
Referred to Federation Chamber
12 Feb 2026
Second reading debate
12 Feb 2026
Reported from Federation Chamber
02 Mar 2026
Second reading debate
02 Mar 2026
Second reading agreed to
02 Mar 2026
Third reading agreed to
02 Mar 2026
Senate
Introduced and read a first time
03 Mar 2026
Second reading moved
03 Mar 2026
Second reading debate
11 Mar 2026
Second reading agreed to
11 Mar 2026
Committee of the Whole debate
11 Mar 2026
Committee of the Whole debate
23 Mar 2026
Third reading agreed to
The provision contains multiple explicit exceptions: the employee’s stapled fund; the employer’s nominated default fund (as disclosed on the standard choice form); certain MySuper products meeting recent determinations (with conditions including regulatory disclosures and being after the stapled‑fund request/notification); and content distributors who reasonably did not know advertising would breach the prohibition.
Who this affects: superannuation trustees and funds, employers and recruiters, intermediaries that produce targeted onboarding material, and businesses that distribute advertising content. The ban removes a particular channel for funds to market to newly hired employees during onboarding.
Schedule 3 — Income tax and withholding tax exemptions for Rugby World Cups (Income Tax Assessment Acts 1936 & 1997)
Adds named entities (Rugby Australia, several World Rugby entities and specified subsidiaries) to the list of entities whose income relating to the men’s Rugby World Cup 2027 and the women’s Rugby World Cup 2029 is treated as exempt from income tax for specified date ranges (income derived on or after 1 July 2023 and before 1 July 2031 for the listed items). (See new items in section 50‑45 of the ITAA 1997 and related amendments.)
Who this affects: the named Rugby organisations and their wholly‑owned subsidiaries, and the Australian tax base (because specified income is exempt). It is narrowly targeted, time‑limited tax relief tied to income from those tournaments.
Gives legislative recognition to the Convention and protocol between Australia and Portugal (done 30 November 2023) by adding a definition and placing it in the schedule of international tax agreements. This gives the treaty legal effect in domestic law for relevant purposes.
Who this affects: taxpayers with cross‑border ties to Portugal and the Commissioner’s administration of the treaty.
Schedule 5 — Changes to Deductible Gift Recipient (DGR) listings (Income Tax Assessment Act 1997)
Updates the list of organisations that count as DGRs: renames, removes, and adds several specific charities and organisations and sets time windows (special conditions) for when gifts are deductible (several entries require gifts to be made between specified dates). It extends and amends special conditions for some existing listed items.
Who this affects: specific named not‑for‑profits, their donors, and tax administration (because the list and time windows determine who can claim a tax deduction for donations).
Raises the annual maximum WET producer rebate from $350,000 to $400,000 per eligible producer. The increase applies to assessable dealings on or after 1 July 2026.
Who this affects: eligible wine producers (who can claim a larger rebate) and government revenue (the fiscal cost of the higher cap).
Official rationale (as stated by the government)
The changes to onboarding and the advertising ban are said to promote genuine employee choice by preventing targeted marketing that could influence new employees before they receive the statutory choice form and to make the timing rules clearer (Schedules 1–2).
The Rugby tax measures are presented as time‑limited tax exemptions to support staging the Rugby World Cups in Australia (Schedule 3).
The Portuguese convention insertion implements an international tax treaty (Schedule 4).
DGR list updates reflect government decisions to add or remove specific organisations and to set time windows for deductibility (Schedule 5).
The WET rebate increase is stated to support eligible wine producers by increasing the producer rebate cap (Schedule 6).
Testing those purpose claims against costs, incentives and trade‑offs
Who pays and who benefits: the advertising ban primarily restricts funds and their marketers (cost to those organisations) and benefits new employees by temporarily limiting targeted onboarding marketing; employers incur administrative costs to ensure they have complied with the timing rule for giving the standard choice form. The Rugby tax exemptions and the WET rebate increase are targeted fiscal measures that reduce tax collected from specific beneficiaries (Rugby entities and wine producers), representing an opportunity cost to the budget. The DGR listings allow tax deductions for donors to named organisations — a fiscal cost concentrated on the budget and a concentrated benefit to the named charities.
Behavioural incentives and private choice: the onboarding changes make the statutory choice process the operational trigger for employer defaulting to or away from certain funds; the advertising ban reduces a direct marketing channel, which may change how funds attempt to attract new members (they may shift to broader public advertising or earlier engagement). Tax exemptions for named entities may create incentives to route income through listed subsidiaries or to classify activities as tournament‑related; the exemption is time‑limited and entity‑specific, so structuring incentives are constrained to those named entities and the dates in the law.
Compliance burden, ambiguity and implementation risk: the advertising prohibition uses terms that will require regulator guidance — e.g. when an advertisement is “targeted” (vs publicly accessible), and the test that it “could reasonably be expected” to induce a choice. Employers and funds will need to record timing (when the offer is accepted; when the standard choice form is provided; when stapled‑fund requests and responses occur). The MySuper exception has conditional requirements (recent determinations, connected‑entity tests, regulatory disclosures), increasing operational complexity for trustees and employers. The civil penalty framing means the Australian Securities & Investments Commission (ASIC) or courts will interpret those terms — initial uncertainty is likely until guidance or case law clarifies boundaries.
Concentrated vs diffuse effects and capture risk: several amendments grant benefits to named, time‑limited organisations (World Rugby and listed subsidiaries; specific DGRs). Those are concentrated beneficiaries (clear, named recipients); the cost is borne by the general revenue base (diffuse). The mechanism is explicit naming and time limits in the statute (see Schedule 3 items 9.6–9.13 and Schedule 5 listings).
Cross‑regulatory effects and administrative coordination: the new Corporations Act prohibition cross‑references the Superannuation Guarantee (Administration) Act timing and the SIS/MySuper framework; tax amendments interact across ITAA 1936/1997 and the International Tax Agreements Act. Administrations of the ATO, ASIC and Treasury will need to coordinate advice and guidance for employers, funds and affected taxpayers.
Key operational takeaways (practical)
Employers must watch the timing of giving standard choice forms: default contribution rules can’t be relied on where a form should have been given but wasn’t. (Schedule 1.)
Super funds and advisers cannot run targeted, non‑public onboarding marketing that could induce a new hire to choose their product during the period from job acceptance to the employer’s first compliance with the choice‑of‑fund rules — unless a specific statutory exception applies. That creates a compliance risk and likely need for revised onboarding communications. (Schedule 2, new s 992AB.)
Named Rugby organisations receive time‑limited, event‑tied tax exemptions for income linked to the 2027 and 2029 Rugby World Cups; this is narrowly targeted by name and date. (Schedule 3.)
The treaty with Portugal is now listed in domestic law, so its rules will apply in taxation contexts as enacted. (Schedule 4.)
The DGR table is adjusted: some organisations gain (with specified donation windows), some are removed or renamed — donors should check the updated list before claiming deductions. (Schedule 5.)
Eligible wine producers can claim up to $400,000 per year under the WET producer rebate from 1 July 2026. (Schedule 6.)
Main concepts
The Act addresses employee choice of superannuation fund at the point of hiring. A standard choice form is the document an employer must give under section 32N of the Superannuation Guarantee (Administration) Act 1992 so the employee can nominate a fund. Stapled fund rules allow an employer to contribute to an employee's existing fund without a new choice form in defined circumstances. The onboarding period runs from acceptance of an employment offer until the employer first meets Part 3A choice of fund obligations. MySuper products are the default low-fee superannuation offerings that must meet annual performance tests under the Superannuation Industry (Supervision) Act 1993. The advertising ban targets only non-public, targeted communications that could induce selection of a particular product. Double taxation conventions allocate taxing rights between Australia and another country and provide mechanisms to relieve double taxation and prevent evasion. Deductible gift recipients are endorsed entities to which taxpayers may make tax-deductible gifts under Division 30 of the Income Tax Assessment Act 1997. The wine equalisation tax producer rebate caps the amount of rebate an eligible wine producer may claim in a financial year. The Rugby World Cup exemptions are time-limited and activity-specific, covering only income connected to the 2027 and 2029 tournaments.
Who it affects
Employers must now issue a standard choice form before relying on stapled fund or default fund contribution rules, affecting all new hires from 27 March 2026. Employees gain an earlier opportunity to direct their superannuation contributions and receive protection from targeted advertising during onboarding. Superannuation fund trustees and their connected entities face restrictions on marketing to new employees and must ensure any permitted MySuper advertising meets the performance test and disclosure conditions in new section 992AB. Rugby Australia Ltd, Rugby World Cup (Australia) Pty Ltd, World Rugby and its wholly-owned subsidiaries Rugby World Cup (Australia) Pty Ltd, Rugbypass Limited, RWC2003 Limited, World Rugby Events Designated Activity Company, World Rugby Limited and World Rugby Tournaments Limited receive income tax and withholding tax exemptions for qualifying tournament-related income. Australian taxpayers making gifts to the newly listed or extended deductible gift recipients obtain tax deductions subject to the specified time limits. Wine producers eligible for the producer rebate may claim up to $400,000 per financial year for dealings on or after 1 July 2026. Portuguese residents and Australian residents with Portuguese-sourced income benefit from the new double tax convention once it enters into force. Accountants, payroll providers and human resources systems must update processes to accommodate the revised choice form timing and advertising restrictions.
What people will want to know
Employers need to know they cannot rely on stapled fund contribution rules until they have issued the standard choice form, and that failure to do so may result in contributions being treated as non-compliant for superannuation guarantee purposes. Employees should understand they will receive a standard choice form earlier in the hiring process and will not be exposed to targeted superannuation advertising until after that form is provided. Superannuation funds want clarity on when they may communicate with new employees about MySuper products that have passed the most recent performance test and after the stapled fund request has been made. Rugby organisations need to confirm that only income derived from activities relating to the 2027 and 2029 Rugby World Cups qualifies for the exemption and that the exemption period ends on 30 June 2031. Donors to the newly listed deductible gift recipients should note the gift must be made after 30 June 2025 and before 1 July 2030 for most new listings. Wine producers should calculate the increased rebate cap of $400,000 applies only to assessable dealings on or after 1 July 2026. Portuguese taxpayers and Australian residents with Portuguese income should check the text of the convention and protocol done at Lisbon on 30 November 2023 for reduced withholding rates and tie-breaker rules. All affected parties should review the Federal Register of Legislation for the official consolidated text of each amended Act.
Status and what happens next
The Act received royal assent on 26 March 2026 and is now law as Act No. 12 of 2026. Sections 1 to 3 commenced on assent. Schedule 1 commenced the day after assent, 27 March 2026. Schedule 2 commences on 1 July 2026. Schedule 3 commenced on 1 April 2026. Schedule 4 commenced on 27 March 2026. Schedules 5 and 6 commence on 1 April 2026. The Portuguese convention will have effect once both Australia and Portugal complete their domestic requirements and exchange notifications. The Senate Economics Legislation Committee reported on the bill on 4 March 2026. An electronic version of the Act is available on the Federal Register of Legislation. No further parliamentary action is required for the Act itself. Regulations may be made to prescribe additional conditions or disclosure requirements for the MySuper advertising exception under subsection 992AB(4). Employers, superannuation funds and payroll providers should update systems and policies ahead of the 1 July 2026 commencement of the advertising ban.
Powers, duties and rights created
New subsection 32C(1B) and substituted subsection 32C(2A) of the Superannuation Guarantee (Administration) Act 1992 create a duty on employers to issue a standard choice form before contributions can be made to a stapled fund or default fund. Subsection 32R(1A) confirms employees may request stapled fund information before, at or after receiving the choice form. Section 992AB of the Corporations Act 2001 imposes a duty on any person not to advertise or make targeted statements about superannuation products during the onboarding period, subject to four exceptions. The provision creates a corresponding right for employees to be free from such targeted communications. The civil penalty regime under section 1317E applies to contraventions. Schedule 3 creates rights to income tax and withholding tax exemptions for the listed rugby entities in respect of qualifying income. Schedule 4 gives legislative authority to the Portuguese convention, creating rights to relief from double taxation and reduced withholding tax rates for eligible taxpayers. Schedule 5 creates rights to tax deductions for gifts to the newly listed and extended deductible gift recipients within the prescribed periods. Schedule 6 creates an increased entitlement to the wine equalisation tax producer rebate up to $400,000.
Money, penalties and enforcement
Contravention of subsection 992AB(1) is a civil penalty provision enforceable under Part 9.4B of the Corporations Act 2001. The maximum penalty is determined under the standard civil penalty formula in section 1317G. The wine equalisation tax producer rebate cap is increased from $350,000 to $400,000 per financial year for eligible producers. The rugby-related income tax exemptions remove Australian income tax liability on qualifying ordinary and statutory income derived between 1 July 2023 and 30 June 2031. Withholding tax exemptions apply to income derived by non-residents that would otherwise be subject to withholding under section 128B of the Income Tax Assessment Act 1936. Deductible gift recipient listings allow donors to claim income tax deductions for gifts made within the specified windows. No new criminal penalties are created. The Commissioner of Taxation retains existing powers to administer the superannuation guarantee, tax exemption claims and rebate claims. Enforcement of the advertising ban will be available to ASIC as well as through private actions where loss or damage is suffered.
Pressure points and controversies
The interaction between the new advertising ban and the existing stapled fund and MySuper performance test regimes creates compliance complexity for superannuation funds and employers. The timing of the standard choice form requirement may increase administrative burden for employers who previously relied on stapled fund rules without issuing forms. The time-limited nature of both the rugby tax exemptions and several deductible gift recipient listings requires organisations to plan for the expiry of relief in 2030 or 2031. The Portuguese convention introduces new tie-breaker and mutual agreement procedures that taxpayers and administrators must apply. The increase in the wine equalisation tax producer rebate provides additional cash flow to eligible producers but does not alter the underlying tax base. Proposed amendments listed during parliamentary consideration addressed a range of issues including Australia's Voice, Australian Greens proposals and opposition amendments, indicating differing views on the breadth of the measures. Trade-offs exist between protecting new employees from targeted marketing and allowing legitimate information about high-performing MySuper products after the stapled fund request has been processed.
What changes if it passes
Employers must now issue standard choice forms before making contributions under stapled fund or default fund rules, with the change applying from 27 March 2026. From 1 July 2026, targeted non-public advertising of superannuation products to new employees is prohibited during onboarding except in the four defined circumstances. Rugby Australia Ltd, World Rugby and the listed wholly-owned subsidiaries are exempt from income tax and withholding tax on qualifying income relating to the 2027 and 2029 Rugby World Cups for the period ending 30 June 2031. The double tax convention with Portugal has legislative authority and will relieve double taxation once it enters into force. Six new organisations are added as deductible gift recipients with gifts deductible until 30 June 2030, and several existing listings are extended to the same date or to 2032. Eligible wine producers may claim a producer rebate of up to $400,000 per financial year for dealings on or after 1 July 2026. Payroll and human resources systems require updates to reflect the revised choice form timing and advertising restrictions. Taxpayers and advisers should review the consolidated legislation on the Federal Register of Legislation for the precise wording of each amendment.
Social post angles
New super rules start next month: employers must issue choice forms before using stapled fund contributions from 27 March 2026. Targeted super ads banned during onboarding from July: section 992AB creates civil penalties for non-public marketing to new employees. Rugby World Cup tax relief locked in: World Rugby and Australian entities gain exemptions until 2030 for 2027 and 2029 tournament income. Six new deductible gift recipients added: Equality Australia, Social Enterprise Australia and four others now qualify for tax-deductible donations until 2030. Wine rebate rises to $400,000: eligible producers gain extra cash flow from 1 July 2026 under the amended Wine Equalisation Tax Act. Portuguese tax treaty now law: double taxation relief for Australian and Portuguese residents follows royal assent. MySuper advertising still possible after stapled fund request: funds meeting performance tests can communicate once conditions in subsection 992AB(4) are met. Multiple unrelated measures in one Act: super choice, rugby tax, wine rebate and DGR listings all commence on different dates in 2026.
23 Mar 2026
Finally passed both Houses
23 Mar 2026
Assent
Act no: 12
Year: 2026
26 Mar 2026
Notes
Documents and transcripts
Text of bill
First reading
As passed by both Houses
Explanatory memoranda
Explanatory memorandum
Transcript of speeches
All second reading speeches
Minister's second reading speech
Proposed amendments
House of representatives
2nd reading amendment
SPENDER, Allegra, MP
2nd reading amendment
O'BRIEN, Ted, MP
Senate
2R - Australia's Voice [sheet 3679]
PAYMAN, Sen Fatima
CW - Australian Greens [sheet 3646]
FARUQI, Sen Mehreen
CW - Australian Greens [sheet 3645]
FARUQI, Sen Mehreen
CW - One Nation [sheet 3683]
WHITTEN, Sen Tyron
CW - Opposition [sheet 3693]
CHANDLER, Sen Claire
CW - Opposition [sheet 3691]
CHANDLER, Sen Claire
CW - Opposition [sheet 3689]
CHANDLER, Sen Claire
CW - Opposition [sheet 3688]
CHANDLER, Sen Claire
CW - Opposition [sheet 3686]
CHANDLER, Sen Claire
CW - Opposition [sheet 3681]
CHANDLER, Sen Claire
CW - Opposition [sheet 3682]
CHANDLER, Sen Claire
Schedules of amendments
Schedule of unresolved question in the Federation Chamber
Notes
Referred to Committee (05/02/2026): Senate Economics Legislation Committee; Committee report (04/03/2026)
An electronic version of this Act is available on the Federal Register of Legislation (www.legislation.gov.au)
A New Tax System (Wine Equalisation Tax) Act 1999 19
Treasury Laws Amendment (Supporting Choice in Superannuation and Other Measures) Act 2026
No. 12, 2026
An Act to amend the law relating to taxation and superannuation, and for related purposes
[Assented to 26 March 2026]
The Parliament of Australia enacts:
1 Short title
This Act is the Treasury Laws Amendment (Supporting Choice in Superannuation and Other Measures) Act 2026.
2 Commencement
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information
Column 1
Column 2
Column 3
Provisions
Commencement
Date/Details
Sections 1 to 3 and anything in this Act not elsewhere covered by this table
The day this Act receives the Royal Assent.
26 March 2026
Schedule 1
The day after this Act receives the Royal Assent.
27 March 2026
Schedule 2
1 July 2026.
1 July 2026
Schedule 3
The first 1 January, 1 April, 1 July or 1 October to occur after the day this Act receives the Royal Assent.
1 April 2026
Schedule 4
The day after this Act receives the Royal Assent.
27 March 2026
Schedules 5 and 6
The first 1 January, 1 April, 1 July or 1 October to occur after the day this Act receives the Royal Assent.
1 April 2026
Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.
(2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.
3 Schedules
Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
(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.
2 Subsection 32C(2A)
Repeal the subsection, substitute:
(2A) Subsection (2) 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.
3 After subsection 32R(1)
Insert:
(1A) Such a request may be made before, at or after the time the employee is given a standard choice form under Division 6.
4 Application of amendments
The amendments made by items 1 and 2 of this Schedule apply in relation to contributions made on or after the day this Schedule commences.
Schedule 2,Ban on advertising superannuation funds during onboarding
Corporations Act 2001
1 After section 992AA
Insert:
992AB Ban on advertising superannuation products during onboarding
General prohibition
(1) A person contravenes this subsection if:
(a) the person:
(i) advertises a superannuation product; or
(ii) makes a statement that directly or indirectly refers to a superannuation product; or
(iii) causes such an advertisement or statement; and
(b) the advertisement or statement occurs during the period:
(i) starting at the time an employee accepts an offer of employment with an employer; and
(ii) ending at the time the employer first complies with the choice of fund requirements set out in Part 3A of the Superannuation Guarantee (Administration) Act 1992 in relation to that employment of the employee; and
(c) the advertisement or statement:
(i) is targeted to the employee or to a class of employees that includes the employee; and
(ii) is not accessible to the public; and
(d) it would reasonably be expected that the advertisement or statement could induce the employee to choose the product.
Note: This subsection is a civil penalty provision (see section 1317E).
Exception,product is the employee’s stapled fund
(2) Subsection (1) does not apply to the person if the superannuation product is the employee’s stapled fund (within the meaning of the Superannuation Guarantee (Administration) Act 1992).
Exception,product is in the employer’s default fund
(3) Subsection (1) does not apply to the person if the superannuation product is a beneficial interest in the fund specified:
(a) under section 32P of the Superannuation Guarantee (Administration) Act 1992 in the standard choice form provided by the employer to the employee; and
(b) as the fund to which the employer will contribute if the employee does not make a choice under Part 3A of that Act.
Exception,certain other MySuper products
(4) Subsection (1) does not apply to the person if:
(a) the advertisement or statement refers only to a MySuper product; and
(b) if there is at least one published determination:
(i) under subsection 60C(2) of the Superannuation Industry (Supervision) Act 1993; and
(ii) about whether the requirement in subsection 60D(1) of that Act has been met for the MySuper product in relation to a financial year;
the most recent such determination is that the requirement has been met; and
(c) the person is not a connected entity (within the meaning of that Act) of the RSE licensee (within the meaning of that Act) that is offering the MySuper product; and
(d) the advertisement or statement occurs after the time the employer, or the employer’s agent, makes a request (the stapled fund request) under subsection 32R(1) of the Superannuation Guarantee (Administration) Act 1992 in relation to the employee; and
(e) if, in response to the stapled fund request, the employer is notified under subsection 32R(2) of that Act that the Commissioner is satisfied that there is a stapled fund for the employee,the advertisement or statement occurs at or after the time the employer, or the employer’s agent, notifies the employee:
(i) that the Commissioner is satisfied that there is a stapled fund for the employee; and
(ii) about the details that the employer was notified about in relation to the stapled fund request under subparagraph 32R(2)(b)(ii) of that Act; and
(f) the conditions (if any) prescribed by the regulations are met; and
(g) the advertisement or statement is accompanied by clear and unambiguous disclosures that satisfy the requirements prescribed by the regulations.
Exception,businesses distributing, or enabling the distribution of, content
(5) Subsection (1) does not apply to the person if:
(a) the advertisement or statement occurs in the ordinary course of a business of:
(i) distributing content (including advertising); or
(ii) enabling such distributions; and
(b) the person did not know and had no reason to suspect that the advertisement or statement would amount to a contravention of subsection (1).
2 In the appropriate position in subsection 1317E(3)
Insert:
subsection 992AB(1)
advertising superannuation products during onboarding
uncategorised
Schedule 3,Income tax and withholding tax exemptions for the Rugby World Cups
Income Tax Assessment Act 1936
1 Subparagraph 128B(3)(a)(i)
Omit “or 9.5”, substitute “, 9.5, 9.10 or 9.11”.
2 After paragraph 128B(3)(aa)
Insert:
(ab) income derived by a non‑resident that is exempt from income tax because of item 9.8, 9.9, 9.12 or 9.13 of the table in section 50‑45 of the Income Tax Assessment Act 1997; or
3 Application provision
The amendments of the Income Tax Assessment Act 1936 made by this Schedule apply in relation to income derived by a non‑resident on or after the day this Schedule commences.
Income Tax Assessment Act 1997
4 Section 11‑5 (table item headed “sports, culture or recreation”)
After:
music society etc.
50‑45
insert:
Rugby Australia Ltd
50‑45
Rugby World Cup (Australia) Pty Ltd
50‑45
Rugbypass Limited
50‑45
RWC2003 Limited
50‑45
5 Section 11‑5 (at the end of the table item headed “sports, culture or recreation”)
Add:
World Rugby
50‑45
World Rugby Events Designated Activity Company
50‑45
World Rugby Limited
50‑45
World Rugby Tournaments Limited
50‑45
6 Section 50‑45 (at the end of the table)
Add:
9.6
Rugby Australia Ltd
both of the following:
(a) only amounts included as *ordinary income or *statutory income:
(i) on or after 1 July 2023; and
(ii) before 1 July 2031;
(b) the ordinary income is *derived from, or the statutory income is from, activities relating to the men’s Rugby World Cup 2027 or the women’s Rugby World Cup 2029
9.7
Rugby World Cup (Australia) Pty Ltd
both of the following:
(a) only amounts included as *ordinary income or *statutory income:
(i) on or after 1 July 2023; and
(ii) before 1 July 2031;
(b) the ordinary income is *derived from, or the statutory income is from, activities relating to the men’s Rugby World Cup 2027 or the women’s Rugby World Cup 2029
9.8
Rugbypass Limited
all of the following:
(a) the entity is a *wholly‑owned subsidiary of World Rugby;
(b) only amounts included as *ordinary income or *statutory income:
(i) on or after 1 July 2023; and
(ii) before 1 July 2031;
(c) the ordinary income is *derived from, or the statutory income is from, activities relating to the men’s Rugby World Cup 2027 or the women’s Rugby World Cup 2029
9.9
RWC2003 Limited
all of the following:
(a) the entity is a *wholly‑owned subsidiary of World Rugby;
(b) only amounts included as *ordinary income or *statutory income:
(i) on or after 1 July 2023; and
(ii) before 1 July 2031;
(c) the ordinary income is *derived from, or the statutory income is from, activities relating to the men’s Rugby World Cup 2027 or the women’s Rugby World Cup 2029
9.10
World Rugby
both of the following:
(a) only amounts included as *ordinary income or *statutory income:
(i) on or after 1 July 2023; and
(ii) before 1 July 2031;
(b) the ordinary income is *derived from, or the statutory income is from, activities relating to the men’s Rugby World Cup 2027 or the women’s Rugby World Cup 2029
9.11
World Rugby Events Designated Activity Company
all of the following:
(a) the entity is a *wholly‑owned subsidiary of World Rugby;
(b) only amounts included as *ordinary income or *statutory income:
(i) on or after 1 July 2023; and
(ii) before 1 July 2031;
(c) the ordinary income is *derived from, or the statutory income is from, activities relating to the men’s Rugby World Cup 2027 or the women’s Rugby World Cup 2029
9.12
World Rugby Limited
all of the following:
(a) the entity is a *wholly‑owned subsidiary of World Rugby;
(b) only amounts included as *ordinary income or *statutory income:
(i) on or after 1 July 2023; and
(ii) before 1 July 2031;
(c) the ordinary income is *derived from, or the statutory income is from, activities relating to the men’s Rugby World Cup 2027 or the women’s Rugby World Cup 2029
9.13
World Rugby Tournaments Limited
all of the following:
(a) the entity is a *wholly‑owned subsidiary of World Rugby;
(b) only amounts included as *ordinary income or *statutory income:
(i) on or after 1 July 2023; and
(ii) before 1 July 2031;
(c) the ordinary income is *derived from, or the statutory income is from, activities relating to the men’s Rugby World Cup 2027 or the women’s Rugby World Cup 2029
Schedule 4,Portuguese convention
Part 1,Main amendments
International Tax Agreements Act 1953
1 Subsection 3AAA(1)
Insert:
Portuguese convention means:
(a) the Convention between Australia and the Portuguese Republic for the elimination of double taxation with respect to taxes on income and the prevention of tax evasion and avoidance; and
(b) the protocol to that convention;
each done at Lisbon on 30 November 2023.
Note: The text of this convention and protocol could in 2026 be viewed on the Department’s website (http://www.treasury.gov.au).
2 Subsection 5(1) (after table item dealing with Polish agreement)
Insert:
Portuguese convention
nil
Part 2,Other amendments
International Tax Agreements Act 1953
3 Subsection 3(1) (note to the definition of agreement)
Omit “2023”, substitute “2026”.
4 Subsection 3AAA(1) (note to the definition of Icelandic convention)
Omit all the words after “protocol”, substitute “is set out in Australian Treaty Series 2023 No. 10 ([2023] ATS 10)”.
5 Subsection 3AAA(1) (note to the definition of Marshall Islands agreement)
Omit “2023”, substitute “2026”.
6 Subsection 3AAA(1) (note to the definition of Samoan agreement)
Omit “2023”, substitute “2026”.
Schedule 5,Deductible gift recipients specific listings
Income Tax Assessment Act 1997
1 Subsection 30‑25(2) (table items 2.2.8 and 2.2.9, column headed “Fund, authority or institution”)
Omit “the Life Education Centre”, substitute “Life Education Australia”.
2 Subsection 30‑25(2) (table items 2.2.32, 2.2.40 and 2.2.54)
Repeal the items.
3 Subsection 30‑45(2) (table item 4.2.4)
Repeal the item.
4 Subsection 30‑45(2) (at the end of the table)
Add:
4.2.51
Equality Australia Ltd
the gift must be made after 30 June 2025 and before 1 July 2030
5 Subsection 30‑55(2) (table item 6.2.10)
Repeal the item.
6 Section 30‑65 (at the end of the table)
Add:
7.2.7
Social Enterprise Australia Ltd
the gift must be made after 30 June 2025 and before 1 July 2030
Partnerships for Local Action and Community Empowerment Ltd
item 13.2.50
82C
The Parenthood Project Limited
item 13.2.51
24 Section 30‑315 (table item 94AB)
Repeal the item.
25 Section 30‑315 (table item 97AA)
Repeal the item.
26 Section 30‑315 (after table item 111AB)
Insert:
111ABA
Social Enterprise Australia Ltd
item 7.2.7
27 Section 30‑315 (table item 112C)
Repeal the item.
28 Application of amendments relating to Life Education Australia
The amendments of items 2.2.8 and 2.2.9 of the table in subsection 30‑25(2) of the Income Tax Assessment Act 1997 made by this Schedule apply in relation to gifts or contributions made on or after 1 July 2010.