On 9 October 2025, the Government introduced the Treasury Laws Amendment (Payday Superannuation) Bill 2025 and the Superannuation Guarantee Charge Amendment Bill 2025.
Background
The Bills amend the Superannuation Guarantee (Administration) Act 1992 (Cth) and the Superannuation Guarantee Charge Act 1992 (Cth) to ensure superannuation guarantee (SG) contributions are paid in full
On 30 September 2025, the Australian Securities and Investment Commission (ASIC) issued Report 816 Accounting for your super: ASIC’s review into the financial reporting and audit of super funds (REP 816).
REP 816 is the first in a series of three reports examining financial reporting and audit quality in 2024-25. It
On 11 August 2025, the Australian Prudential Regulation Authority (APRA) published its notes on a superannuation roundtable that focussed on recent cyber incidents impacting several superannuation entities.
In the note APRA reminded participants of its recent communications regarding authentication controls and its observations regarding incident response across the superannuation industry and the need
Background
On 2 July 2025, the Australian Prudential Regulation Authority (APRA) announced that it had received the final independent expert report on BUSS (Queensland) Pty Ltd, the trustee for The Building Unions Superannuation Scheme (Queensland) (BUSSQ). BUSSQ has over the past four years experienced some disruption with director resignations in 2022
On 26 June 2025, the Australian Prudential Regulation Authority (APRA) published data on superannuation retirement products.
This is the first time that APRA has issued such data which is intended to increase transparency regarding investment returns, fees and costs and investment strategies at a product level. Key performance data for 600 multi-sector investment
On 26 June 2025, the Australian Prudential Regulation Authority (APRA) published the results of its latest stakeholder survey which took place over four weeks in February and March 2025.
Background
APRA has conducted biennial surveys of the entities that it regulates since 2009 and uses the feedback to understand the effectiveness and impact
On 24 June 2025, Australian Prudential Regulation Authority (APRA) Deputy Chair Margaret Cole issued a letter to all registerable superannuation entity (RSE) licensees setting out the regulator’s observations, examples of better practice and areas for improvement to support RSE licensees’ compliance with their legal duties, including the best financial interests duty
On 10 June 2025, the Australian Prudential Regulation Authority (APRA) issued a letter to the board chairs of all registrable superannuation entity (RSE) licensees reminding them of their obligations under Prudential Standard CPS 234 Information Security (CPS 234).
APRA has issued this reminder given its concerns about persistent weaknesses
ASIC’s open letter dated 29 January 2025 and the potential application of the Scams Prevention Framework to the superannuation industry highlight the need for trustees to adopt a proactive and integrated approach to managing scams. Our new online briefing note explores how superannuation trustees can enhance their scams prevention strategies by leveraging existing efforts to