House of Assembly Fifty-Fourth Parliament, Second Session (54-2) 54 2 Parliament of South Australia House of Assembly published Answers to Questions COVID-19 Economic Response COVID-19 Economic Response Ms BEDFORD House of Assembly Florey COVID-19 Economic Response 813 Ms BEDFORD (Florey) (13 October 2021). What can be done to assist people hoping to avoid penalties that might exist for those who accessed funds via the COVID-19 early release super scheme last year who are now looking to make repayments or multiple payments to replenish their funds? The Hon. S.S. MARSHALL House of Assembly Dunstan Premier COVID-19 Economic Response The Hon. S.S. MARSHALL (Dunstan—Premier): I have been advised: The Treasury Laws Amendment (More Flexible Superannuation) Bill 2021 was passed by the commonwealth parliament in June 2021. The amendments will enable people who received COVID-19 early release superannuation payments to make personal contributions to recontribute these amounts to superannuation, without affecting their (after tax) non-concessional contributions cap (currently $110,000 per financial year). These new arrangements also apply to public sector employees and are being administered by the Australian Taxation Office (ATO). Any person looking to utilise this facility will need to complete a form available from the ATO website.