For the year ended 30 June 2026
Super funds are required to publicly disclose certain types of expenses to members, so they can access meaningful information about their super fund.
In accordance with regulation 2.10(1) of the Superannuation Industry (Supervision) Regulations 1994 (Cth) SIS Regulations, this document contains an itemised list of expenditure in the following categories:
- Promotional, marketing or sponsorship expenditure
- Payments to industry bodies
- Payments to related parties
- Political donations
Some payments fall within multiple categories as defined in regulation 2.10(1) of the SIS Regulations. Those payments are therefore disclosed multiple times in the below itemised tables
Promotional, marketing or sponsorship expenditure
In accordance with regulation 2.10(1)(e) of the SIS Regulations, the following table includes expenditure under the relevant contract(s) across multiple financial years.
Promotional, marketing or sponsorship expenditure includes design, production and distribution of Fund promotional or educational materials, advertising development and media costs, sponsorships and partnership arrangements. This expenditure is necessary to grow Cbus Super (the Fund) and increase scale, which means lower fees for members.
Contract amounts disclosed are net of Goods and Services Tax (GST) recoverable from the Australian Taxation Office (ATO).
| Entity Name | Total FY26 payments ($) | Contract term (months) | Total payments over contract tem ($) |
|---|---|---|---|
| Accenture Australia Pty Limited | 64,790 | 2 months | 142,583 |
| ACT Regional Building & Construction Industry Training Council Inc | 3,135 | Ad hoc invoice | N/A |
| Air Conditioning & Mechanical Contractors Association of Australia Limited | 9,405 | 12 months | 18,810 |
| Ark: Media Pty Ltd | 2,242 | Ad hoc invoice | N/A |
| Australian Constructors Association Limited | 26,125 | 6 months | 26,125 |
| Australian Publishers Association Limited* | 19,594 | 12 months | 19,594 |
| Australian Workers Union* | 216,184 | 12 months | 172,948 |
| Big Datr Pty. Ltd. | 31,350 | 12 months | 31,350 |
| Blue Gum Clothing Co. Pty. Ltd. | 3,453 | Ad hoc invoice | N/A |
| Brisbane City Council | 523 | Ad hoc invoice | N/A |
| CEPU Electrical Division SA Branch* | 15,675 | 24 months | 31,350 |
| Civil Contractors Federation | 15,675 | 12 months | 10,450 |
| CEPU Plumbing Division WA Branch | 9,379 | 12 months | 7,629 |
| Construction Forestry Mining Energy Union - Construction & General Division* | 126,445 | 24 months | 162,000 |
| Civil Contractors Federation New South Wales Ltd | 10,425 | 24 months | 10,425 |
| Civil Contractors Federation South Australia Ltd | 21,632 | 12 months | 21,632 |
| Civil Contractors Federation Victoria Ltd | 7,838 | 24 months | 7,838 |
| Civil Contractors Federation Western Australia Ltd | 15,661 | 24 months | 15,661 |
| Communications Electrical Electronic Energy Information Postal Plumbing And Allied Services Union of Australia | 24,311 | 12 months | 10,450 |
| Communications Electrical Electronic Energy Information Postal Plumbing And Allied Services Union of Australia Electrical Division Queensland & Northern Territory Divisional Branch | 146,300 | 24 months | 146,300 |
| Communications, Electrical, Electronic, Energy, Information, Postal, Plumbing And Allied Services Union of Australia - Plumbing Division Victorian Divisional Branch* | 151,003 | 12 months | 76,285 |
| Construction Charitable Works Limited | 19,594 | 24 months | 78,376 |
| Construction Forestry Maritime Employees Union - Construction And General Division Victoria-Tasmania Divisional Branch* | 370,880 | 12 months | 370,880 |
| Creativa Pty Ltd | 13,070 | 36 months | 157,296 |
| Dowd Publications Pty Ltd | 2,090 | Ad hoc invoice | N/A |
| Electrical Trades Union of Aust NSW* | 240,350 | 12 months | 130,625 |
| Electrical Trades Union of Australia National Council* | 99,275 | 12 months | 99,275 |
| Enthral Pty Ltd | 52,250 | Ad hoc invoice | N/A |
| Flare HR Pty Ltd | 2,006,350 | 21 months | 4,074,893 |
| Gippsland Trades & Labour Council Inc* | 7,556 | 12 months | 4,318 |
| Google Australia Pty Ltd | 2,572,356 | Ad hoc invoice | N/A |
| Igodirect Group Pty Ltd | 5,357 | Ad hoc invoice | N/A |
| Industry Super Australia Pty Ltd | 1,768,671 | 12 months | 1,768,671 |
| Initiative Media Australia Pty Ltd | 10,279,608 | 12 months | 5,273,921 |
| Ipsos Pty Ltd | 228,816 | 42 months | 775,442 |
| Journalism Education And Research Association of Australia Incorporated | 2,090 | 12 months | 2,090 |
| Louder Digital Pty Ltd | 2,813,555 | 36 months | 13,424,218 |
| Master Builders Association of South Australia Inc* | 47,025 | 12 months | 47,025 |
| Master Builders Association of Tasmania Inc* | 28,215 | 12 months | 28,215 |
| Master Builders Association of Australian Capital Territory | 27,484 | 12 months | 27,484 |
| Master Builders' Association of Western Australia (Union of Employers) Perth | 8,883 | 12 months | 8,883 |
| Master Builders Australia Limited* | 148,913 | 12 months | 99,275 |
| Master Builders Northern Territory Limited* | 25,603 | 12 months | 14,630 |
| Master Plumbers Association of South Australia Incorporated* | 13,063 | 12 months | 10,450 |
| Master Plumbers' Drainers' & Gasfitters' Association (ACT)* | 5,434 | 24 months | 5,434 |
| Mates In Construction (Aust) Limited | 235,125 | 12 months | 156,750 |
| Mates In Construction SA Ltd | 73,150 | 12 months | 41,800 |
| Mates In Construction Wa Limited | 52,250 | 12 months | 15,675 |
| Media Entertainment And Arts Alliance* | 284,763 | 12 months | 193,325 |
| Meta Platforms Ireland Limited | 816,175 | Ad hoc invoice | N/A |
| Microsoft Ireland Operations Limited | 203,837 | Ad hoc invoice | N/A |
| National Electrical & Communications Association SA/NT Branch* | 20,900 | 12 months | 20,900 |
| Neca Education And Careers Ltd* | 21,945 | Ad hoc invoice | N/A |
| North East Trades & Labour Council | 140 | Ad hoc invoice | N/A |
| Northern Rivers Screenworks Inc* | 8,099 | 12 months | 7,315 |
| Northern Territory Trades And Labor Council | 4,180 | 12 months | 4,180 |
| Plumbing & Painting Training Company* | 14,369 | 12 months | 13,063 |
| Prefabaus Ltd | 52,250 | 12 months | 52,250 |
| Principals Pty Limited | 520,912 | 37 months | 1,844,897 |
| Public Works (State of Queensland) | 385,454 | 15 years | 5,612,190 |
| Qualitops 1978 Pty Ltd | 81,464 | Ad hoc invoice | N/A |
| Qualitops Pty Ltd | 5,924 | Ad hoc invoice | N/A |
| Queensland Major Contractors Association Inc.* | 21,771 | 12 months | 26,125 |
| Radio Release Pty Ltd | 5,220 | Ad hoc invoice | N/A |
| Screen Producers Association of Australia | 71,321 | 12 months | 71,321 |
| Select Exhibitions Canberra Pty Ltd | 230 | Ad hoc invoice | N/A |
| Six Black Pens Pty Ltd | 752,841 | 24 months | 1,347,750 |
| Soundcartel Pty Ltd | 39,506 | 12 months | 57,068 |
| Stadiums Queensland | 407,550 | 36 months | 1,222,650 |
| Superratings Pty Limited | 55,975 | Ad hoc invoice | N/A |
| Tafe Queensland | 33,440 | 12 months | 33,440 |
| Tenet Advisory And Investments Pty Ltd | 42,171 | 8 months | 42,540 |
| The Construction Industry Drug & Alcohol Foundation | 151,187 | 12 months | 79,399 |
| The Electrical Trades Union of Australia | 180,263 | 12 months | 180,263 |
| The H & J Rothfield Family Trust | 391,324 | 48 months | 1,872,783 |
| The Master Builders Association of New South Wales* | 148,024 | 12 months | 87,571 |
| The Master Builders Association of Victoria* | 104,500 | 12 months | 104,500 |
| The Master Painters' Association of Victoria Limited | 4,927 | 12 months | 6,584 |
| The Master Painters, Decorators And Signwriters Association of Western Australia (Union of Employers)* | 14,264 | 12 months | 8,151 |
| The Master Plumbers & Mechanical Services Association of Australia | 32,329 | 12 months | 15,518 |
| The Trustee For J & A Beaumont Family Trust | 7,263 | Ad hoc invoice | N/A |
| The Trustee For Mother'S Day Classic Foundation | 42,500 | 36 months | 127,500 |
| The Trustee For Steve Crossman Family Trust | 37,620 | Ad hoc invoice | N/A |
| The Trustee For The Bureau Advertising Agency | 14,755 | Ad hoc invoice | N/A |
| The Trustee For The Calder Discretionary Trust & The Trustee For The Wright Family Trust | 478,625 | 36 months | 1,515,646 |
| The Trustee For The Shannon Group Trust | 1,462,481 | 36 months | 4,387,443 |
| Tiktok Australia Pty Ltd | 225,907 | Ad hoc invoice | N/A |
| Trainee & Apprentice Placement Service Inc | 2,090 | Ad hoc invoice | N/A |
| Visual Domain Australia Pty Ltd | 439 | Ad hoc invoice | N/A |
| Women In Print Australia Incorporated* | 15,048 | 12 months | 10,032 |
| Women In Super | 5,748 | 4 months | 43,167 |
| Ziglow Event Co. Pty Ltd | 32,714 | 2 months | 41,943 |
| Total payments to promotional, marketing or sponsorship expenditure | N/A | N/A | 29,270,603 |
* The total amount is attributable to services delivered in FY25 and FY26
Payments to industrial bodies
In accordance with regulation 2.10(1)(g) of the SIS Regulations, this table shows each industrial body payment made by Cbus Super in the financial year ended 30 June 2026.
Industrial bodies are defined as organisations registered under the Fair Work (Registered Organisations) Act 2009 (Cth).
Payments include partnership arrangements which may include advertising, marketing and education services. These arrangements are made on normal commercial terms and contribute to the growth of the Fund.
Payments also include directors’ fees. Please note, directors instruct Cbus Super as to where they wish to have their fees paid.
Where applicable, payments included in the list are also included in the total payments for promotional, marketing or sponsorship expenditure and the list of payments to related parties.
Amounts disclosed are net of GST recoverable from the ATO.
| Entity Name | Nature of expenditure | Total FY26 payments ($) |
|---|---|---|
| Automotive Food Metals Engineering Printing & Kindred Industries Union | Director fees | 117,121 |
| Communications, Electrical, Electronic, Energy, Information, Postal, Plumbing and Allied Services Union of Australia - Plumbing Division Victorian Divisional Branch | Director fees | 11,147 |
| Communications, Electrical, Electronic, Energy, Information, Postal, Plumbing and Allied Services Union of Australia - Plumbing Division Victorian Divisional Branch | Sponsorship | 151,003 |
| Communications Electrical Electronic Energy Information Postal Plumbing and Allied Services Union of Australia Electrical Division Queensland & Northern Territory Divisional Branch | Sponsorship | 146,300 |
| Cepu Electrical Division SA Branch | Sponsorship | 15,675 |
| Electrical Trades Union of Australia National Council | Sponsorship | 99,275 |
| Cepu Plumbing Division WA Branch | Sponsorship | 9,379 |
| Communications Electrical Electronic Energy Information Postal Plumbing and Allied Services Union of Australia | Sponsorship | 24,311 |
| Construction, Forestry and Maritime Employees Union Construction & General Division Australian Capital Territory Divisional Branch | Director fees | 151,714 |
| CFMEU Construction & General Division National Office | Director fees | 65,403 |
| Construction Forestry Maritime Employees Union - Construction and General Division Victoria-Tasmania Divisional Branch | Sponsorship | 370,880 |
| Construction, Forestry and Maritime Employees Union | Director fees | 134,827 |
| Construction Forestry Mining Energy Union - Construction & General Division | Sponsorship | 126,445 |
| Civil Contractors Federation New South Wales Ltd | Sponsorship | 10,425 |
| Civil Contractors Federation South Australia Ltd | Sponsorship | 21,632 |
| Civil Contractors Federation Victoria Ltd | Sponsorship | 7,838 |
| Civil Contractors Federation Western Australia Ltd | Sponsorship | 15,661 |
| Communications Electrical Electronic Energy Information Postal and Allied Services Union of Australia Electrical Division NSW | Director fees | 86,357 |
| Communications Electrical Electronic Energy Information Postal and Allied Services Union of Australia Electrical Division NSW | Other director related expenses | 695 |
| Electrical Trades Union of Aust NSW | Sponsorship | 240,350 |
| Master Builders Association of Australian Capital Territory | Sponsorship | 27,484 |
| Master Builders Association of South Australia Inc | Premises | 9,879 |
| Master Builders Association of South Australia Inc | Sponsorship | 47,025 |
| The Master Builders Association of New South WAles | Sponsorship | 148,024 |
| The Master Builders Association of Victoria | Sponsorship | 104,500 |
| The Master Plumbers & Mechanical Services Association Of Australia | Sponsorship | 32,329 |
| Master Builders Assoc of Tasmania Inc | Sponsorship | 28,215 |
| Media Entertainment and Arts Alliance | Sponsorship | 284,763 |
| Media Entertainment and Arts Alliance | Professional consulting fees | 4,180 |
| National Electrical & Communications Association SA/NT Branch | Sponsorship | 20,900 |
| Screen Producers Association Of Australia | Sponsorship | 71,321 |
| Australian Workers Union | Director fees | 108,696 |
| Australian Workers Union | Sponsorship | 216,184 |
| Australian Workers Union | Other director related expenses | 2,027 |
| The Electrical Trades Union of Australia | Sponsorship | 180,263 |
| Total payments to industrial bodies | N/A | 3,092,228 |
| Payments to related parties | Nature of expenditure | Total FY26 payments ($) |
|---|---|---|
| Australian Council of Superannuation Investors Limited | Memberships | 457,947 |
| Australian Council of Superannuation Investors Limited | Other services | 95,290 |
| Australian Council of Superannuation Investors Limited | Training & development | 48,070 |
| Automotive Food Metals Engineering Printing & Kindred Industries Union | Director fees | 117,121 |
| Australian Sustainable Finance Institute Limited | Memberships | 22,990 |
| Canberra Tradesmen's Union Club Limited | Premises | 39,255 |
| CBRE (V) Pty Ltd ** | Premises | 155,130 |
| Communications, Electrical, Electronic, Energy, Information, Postal, Plumbing And Allied Services Union of Australia - Plumbing Division Victorian Divisional Branch | Sponsorship | 151,003 |
| Communications, Electrical, Electronic, Energy, Information, Postal, Plumbing And Allied Services Union of Australia - Plumbing Division Victorian Divisional Branch | Director fees | 11,147 |
| Communications Electrical Electronic Energy Information Postal Plumbing And Allied Services Union of Australia Electrical Division Queensland & Northern Territory Divisional Branch | Sponsorship | 146,300 |
| CEPU Electrical Division SA Branch | Sponsorship | 15,675 |
| Electrical Trades Union of Australia National Council | Sponsorship | 99,275 |
| CEPU Plumbing Division Wa Branch | Sponsorship | 9,379 |
| Communications Electrical Electronic Energy Information Postal Plumbing And Allied Services Union of Australia | Sponsorship | 24,311 |
| Construction, Forestry And Maritime Employees Union Construction & General Division Australian Capital Territory Divisional Branch | Director fees | 151,714 |
| CFMEU Construction & General Division National Office | Director fees | 65,403 |
| Construction Forestry Maritime Employees Union - Construction And General Division Victoria-Tasmania Divisional Branch | Sponsorship | 370,880 |
| Construction, Forestry And Maritime Employees Union | Director fees | 134,827 |
| Construction Forestry Mining Energy Union - Construction & General Division | Sponsorship | 126,445 |
| Communications Electrical Electronic Energy Information Postal And Allied Services Union of Australia Electrical Division NSW | Director fees | 86,357 |
| Communications Electrical Electronic Energy Information Postal And Allied Services Union of Australia Electrical Division NSW | Other director related expenses | 695 |
| ACT Regional Building & Construction Industry Training Council Inc | Sponsorship | 3,135 |
| Electrical Trades Union of Australia NSW | Sponsorship | 240,350 |
| Frontier Advisors Pty Ltd | Investment consulting fees | 2,959,741 |
| Frontier Advisors Pty Ltd | Professional consultancy fees | 109,046 |
| IFM Investors Pty Ltd | Investment management services | 37,568,661 |
| IFS Insurance Solutions Pty Ltd | Insurance | 1,026,936 |
| Industry Fund Services Limited | Other Fees to Debt collection fees, financial planning service fees and other fees | 4,581,545 |
| Industry Super Australia Pty Ltd | Advertising-fund promotion/other general expenses | 1,768,671 |
| Investor Group On Climate Change | Other services | 3,542 |
| Investor Group On Climate Change | Memberships | 65,868 |
| The Maritime Union of Australia | Other services | 924 |
| The Trustee For Mark Hay Trust *** | Premises | 232,200 |
| Master Builders Association of the Australian Capital Territory | Sponsorship | 27,484 |
| Master Builders Association of South Autralia Inc | Premises | 9,879 |
| Master Builders Association of South Australia Inc | Sponsorship | 47,025 |
| Master Builders Northern Territory Limited | Sponsorship | 25,603 |
| The Master Builders Association of New South Wales | Sponsorship | 148,024 |
| The Master Builders Association of Victoria | Sponsorship | 104,500 |
| Master Builders' Association of Western Australia (Union of Employers) Perth | Sponsorship | 8,883 |
| Master Builders Australia Limited | Sponsorship | 148,913 |
| Master Builders Australia Limited | Director fees | 140,195 |
| Master Builders Association of Tasmania Inc | Sponsorship | 28,215 |
| Super Members Council of Australia Limited | Memberships | 848,579 |
| Sutherland Farrelly Unit Trust ** | Premises | 17,701 |
| Australian Workers Union | Sponsorship | 216,184 |
| Australian Workers Union | Director fees | 108,696 |
| Australian Workers Union | Other director related expenses | 2,027 |
| The Centre for Workers' Capital Pty Ltd | Memberships | 62,700 |
| Total payments to related parties | N/A | 52,834,441 |
** Payments have been made to this entity pursuant to a lease agreement. The entity is the managing agent under the agreement. The leased premises are owned by CBUS Property.
*** Payments have been made to this entity pursuant to a lease agreement. The entity is managing agent under the agreement. The leased premises are owned by CFMEU.
Political donations
| Political donations |
|---|
| CBUS did not make any political donations during the financial year 2026. |
United Super Pty Ltd ABN 46 006 261 623 AFSL 233792 as Trustee for the Construction and Building Unions Superannuation Fund ABN 75 493 363 262 offering CBUS and Media Super products (CBUS , CBUS Super and/or Media Super)
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