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).
* 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.
Payments to related parties
In accordance with regulation 2.10 (1)(h) of the SIS Regulations, the table below shows each related party payment made in the financial year ended 30 June 2026.
The payments to these entities have been incurred as part of the core operations of the Fund and include investment management fees, investment consulting services, operating and occupancy costs, promotional and marketing services, directors’ fees, arrears collection and other member services.
More information about payments to related parties is available in the Fund’s annual financial report.
Where applicable, payments included in this list are also included in the total of payments for promotional, marketing or sponsorship expenditure, and the list of payments to industrial bodies.
Amounts disclosed are net of GST recoverable from the ATO.
** 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 |
|---|
| 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)