Now lawWork & Super Introduced in the House of Representatives, 26 Nov 2025

Super funds can no longer pay to be pushed at new workers

This law from the Treasury, the government's money department, changes how new workers pick a super fund. Super is the money saved for you to live on when you retire. Fewer people should end up with extra accounts by mistake. It also gives the Rugby World Cups a tax break, brings in a tax deal with Portugal, updates the charity list and gives winemakers more money back.

Official name: Treasury Laws Amendment (Supporting Choice in Superannuation and Other Measures) Bill 2025

Who it affects

• People starting a new job: You will see your current super fund early, and far fewer super ads while you sign up.
• Bosses and payroll software companies (software that pays wages): They can ask the tax office for a new worker's current fund at any point while signing them up. They must not run banned super ads.
• Super funds: They can only advertise during job sign-up in a few cases, such as a MySuper product that passed its yearly test. MySuper is a simple, low-cost kind of super.
• World Rugby and Rugby Australia, the groups that run rugby worldwide and in Australia: Income linked to the 2027 men's and 2029 women's Rugby World Cups is tax free.
• People and businesses with income in both Australia and Portugal: The deal limits how much each country can tax them.
• Small wine makers: They can get an extra $50,000 a year back in wine tax from 1 July 2026.

New super account every job

This bill bundles six separate changes into one law. Each change is its own part of the bill.

The main changes are about super. Super is the money your boss must put aside for when you retire. When you start a new job, you are asked which super fund you want. The forms and steps at the start of a job are called onboarding.

Many people end up with a new super account each time they change jobs. Each account charges fees. That eats into their savings.

In 2021 the government brought in stapling. This means your current super account follows you from job to job. It stays with you unless you pick another.

A review in 2022 and 2023 found a problem. Companies that make onboarding software were being paid to show super funds to new workers. The government says this pushes people into products that may not suit them.

These changes also help a plan called Payday Super. It makes bosses pay super at the same time as wages.

Seeing your fund earlier

Your stapled fund is the super account you already have. Until now, a boss could only ask the tax office for it late in the process. First the worker had to get the usual choice form and not pick a fund.

The first part of the bill changes this. Your boss, or their payroll company, can ask the tax office for your stapled fund at any time. It can be before, during or after they give you the choice form. So they can show you your current fund on the form itself.

You still get the usual choice form. You can still pick any fund you like.

Say you have had the same fund for five years. You start a job at a warehouse. When you fill in your forms, your current fund can already be on the screen. You are less likely to open a second account by mistake.

No super ads when hired

The second part adds a new ban to the Corporations Act, the main law for companies. Nobody may advertise a super product to you while you are being signed up. They also must not mention one in a way that could tempt you to pick it.

The ban runs from the moment you say yes to the job. It ends when your boss has followed the rules on your choice of fund.

It only covers ads aimed at you or at new workers in a closed place, such as inside payroll software. Ads anyone can see, like a TV ad, are not covered.

There are some exceptions. Your boss can show you your stapled fund. They can also show you their default fund. That is the fund your boss pays into if you make no choice.

A fund can also advertise a MySuper product. This is a simple super product with strict rules. It must have passed its latest yearly test on how well it performs.

The Australian Prudential Regulation Authority runs that test. It is the watchdog for banks and super funds.

The ad must come after your stapled fund has been looked up. The person running the ad must not be linked to the fund.

Breaking the ban can lead to a fine set by a court. The company and finance watchdog makes sure the ban is followed. Its full name is the Australian Securities and Investments Commission.

Rugby World Cup tax breaks

In May 2022 Australia was picked to host the men's Rugby World Cup in 2027. It will host the women's Rugby World Cup in 2029.

The third part of the bill means eight rugby groups pay no income tax. They are World Rugby, five of its companies, Rugby Australia Ltd and Rugby World Cup (Australia) Pty Ltd. The tax break covers income from 1 July 2023 to 30 June 2031.

Six of these groups are overseas. They also pay no withholding tax on some money from Australia. This covers company profits paid to owners, interest, and fees for using things like brand names. Withholding tax is tax taken out of money sent overseas.

The government says it did the same for the 2022 Twenty20 Cricket World Cup. It also did the same for the 2023 Women's World Cup in football.

Tax deal with Portugal

A tax treaty is a deal between two countries. It stops people being taxed twice on the same income. It also lets the tax offices share facts to catch people who dodge tax.

Australia and Portugal signed a treaty in Lisbon on 30 November 2023. The fourth part of the bill makes it part of Australian law. It only starts once both countries tell each other they have done their own steps.

The treaty limits the tax a country can take on money going to the other country. Tax on most company profits paid to owners is capped at 10%. For some payments between companies it is 5%.

Tax on interest is capped at 10%. For banks and some pension funds it is 5%.

The government says Australia had tax treaties with 46 places in 2025.

Charity gift list changes

Some groups can take gifts that you can claim on your tax. The gift must be $2 or more. The fifth part of the bill updates the list of these groups named in the law.

Six groups are added for gifts made from 1 July 2025 to 30 June 2030. They are Coaxial Foundation Ltd, Community Foundations Australia Ltd and Equality Australia Ltd. The others are Partnerships for Local Action and Community Empowerment Ltd, Social Enterprise Australia Ltd and The Parenthood Project Limited.

Five groups get more time on the list. They are Foundation Broken Hill, the Paul Ramsay Foundation and the St Patrick's Cathedral Melbourne Restoration Fund. The others are Sydney Chevra Kadisha and The Great Synagogue Foundation.

Eight names come off this list, including the Clontarf Foundation and The Bradman Memorial Fund. Gifts to them may still be claimed on tax in another way.

The Life Education Centre gets a new name, Life Education Australia.

Bigger winemaker rebate

The wine equalisation tax is a tax on wine when it is sold to shops and other sellers. Wine makers who meet the rules can get part of it back each year. This money back is called a rebate.

The sixth part of the bill lifts the most a maker can get back each year. It goes from $350,000 to $400,000, from 1 July 2026. The same cap covers groups of linked wine makers.

Say a family winery in the Barossa, a wine region in South Australia, pays more than $400,000 in wine tax a year. It can now get $50,000 more back each year.

Start date

Dr Daniel Mulino brought the bill into the House of Representatives on 26 November 2025. He is the Assistant Treasurer, a minister who helps the Treasurer run tax and money.

MPs debated it in a second meeting room where MPs debate bills. The House passed it on 2 March 2026.

The Senate, Parliament's second house, passed it on 23 March 2026. The Governor-General, who stands in for the King, signed it into law on 26 March 2026. It became Act No. 12 of 2026.

The early look-up of stapled funds and the Portugal deal started the day after it was signed. The ad ban started on 1 July 2026.

The rugby, charity and wine parts started on 1 April 2026. The bigger wine rebate counts from 1 July 2026.

How they voted

Its journey through Parliament

Official sources

• Bill page on aph.gov.au
• Text of the bill
• Explanatory memorandum

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