Superannuation and Victims of Crime: What the 2026 Draft Legislation Proposed
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Primary tax-year context: Current Australian tax settings
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On 2 February 2026, Treasury ministers announced consultation on draft legislation designed to prevent convicted child sexual abusers from using super to shield assets from unpaid compensation orders.
The consultation closed on 20 February 2026.
What was proposed
The draft framework indicated:
- victim-survivors could seek court-ordered access to certain additional super contributions (for example, personal or salary sacrifice contributions)
- the pathway would apply where related compensation orders remained unpaid after 12 months
- ATO-assisted information access was proposed, with safeguards, before court access steps
Why this matters
This is a significant super policy boundary issue: balancing preservation principles against victim compensation enforcement.
If implemented as proposed, affected advisers and legal teams would need clearer cross-over workflows between compensation orders, ATO identification processes, and super trustee administration.
Practical implications to monitor
- Final enacted eligibility criteria and evidentiary thresholds.
- Court order interaction with super release mechanics.
- Any supporting ATO guidance on data access and process safeguards.