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Home Parliamentary Business Committees Senate Committees Senate Standing Committees on Economics Treasury Laws Amendment (Payday Superannuation) Regulations 2026 Treasury Laws Amendment (Payday Superannuation) Regulations 2026

Treasury Laws Amendment (Payday Superannuation) Regulations 2026

REPORT - May 2026

Inquiry home page Committee home page
Full Report (PDF)

Contents

Members
Abbreviations and acronyms
Chapter 1 - Introduction
  • Overview
  • Provisions
  • Commencement
  • Consultation
  • Human rights implications
  • Conduct of the inquiry
Chapter 2 - Views on the regulations
  • Support for payday super
  • Superannuation payments for people under the age of 18
  • Other issues
  • Committee view
  • The compounding cost of exclusion
  • This rule is discriminatory and outdated
  • Excluding under 18s from superannuation helps big business
  • Conclusion
Appendix 1 - Submissions and additional information
  • Responses from other employers
In this section
  • Chapters
    • Chapter 1 - Introduction
    • Chapter 2 - Views on the regulations
  • Other information
    • Members
    • Abbreviations and acronyms
    • Australian Greens Senators' Dissenting Report
    • Appendix 1 - Submissions and additional information
    • Appendix 2 - Summary of employers' responses to written questions
Full Report (PDF)
8 Submissions
0 Public hearings
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