From 21 May 2027, victims of child sexual abuse may apply for information about, and an order for payment from, a perpetrator's superannuation to meet an unpaid compensation order.

A victim (or appropriate representative) may apply to the Commissioner of Taxation for information about a perpetrator's superannuation interests if the victim reasonably believes that they may be eligible to apply for a perpetrator contributions release order [Taxation Administration Act 1953 (Cth) s 139-10].

The Commissioner may only disclose information about certain types of superannuation contributions (voluntary or additional contributions) during a specified period, and may only disclose the perpetrator's total superannuation balance if this is lower than the additional or voluntary contributions identified [s 139-30]. This is because the scheme is intended to prevent the misuse of superannuation to shield the assets of perpetrators from victims of their offending. The Commissioner may only disclose the minimum amount of information needed for a victim to assess whether it may be worthwhile to apply for a perpetrator contributions release order.

If the Commissioner discloses information to a victim, the Commissioner must notify the perpetrator and provide a copy of the information disclosed (but not the name of the victim or the victim's representative who applied) [s 139-35].

Once a victim has received superannuation information from the Commissioner, they may then apply to the Federal Circuit and Family Court of Australia for a perpetrator contributions release order if [s 139-55]:

A perpetrator contributions release order authorises the Commissioner of Taxation to require superannuation providers that hold superannuation for a perpetrator to release certain funds [s 139-135]. The Commissioner may then pay these funds to the victim in accordance with the court order [s 139-160].

A perpetrator may oppose the making of a perpetrator contributions release order only on very limited grounds, including where the statutory conditions are not made out, where there is an error in the details provided in the application, or on grounds authorised by the Court [s 139-85].

A perpetrator is required to notify the Court of certain information once they are notified of an application for a perpetrator contributions release order, including any bankruptcy orders or restraining orders over their superannuation that may be in force [s 139-90].