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Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026 (8 of 2026)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Better targeted superannuation concessions
- Defence Force Retirement and Death Benefits Act 1973
- 1 Part VIB (heading)
- 2 Section 49K
- 3 Section 49K (note)
- 4 Paragraph 49M(1)(a)
- 5 At the end of section 49N
- Governor-General Act 1974
- 6 Subsection 2A(2)
- 7 Section 4BA (heading)
- 8 Subsection 4BA(1)
- 9 Subsection 4BA(1) (note)
- 10 Subsection 4BA(2)
- 11 At the end of section 4BA
- Income Tax Assessment Act 1997
- 12 Section 12-5 (after section headed "superannuation - deductibility of contributions")
- 13 After section 26-99
- 14 After Division 295
- 15 Section 303-20 (heading)
- 16 Section 304-20 (heading)
- 17 Section 960-265 (after table item 10A)
- 18 Paragraph 960-285(3)(a)
- 19 At the end of subsection 960-285(3)
- 20 Subsection 960-285(5) (paragraph (a) of the definition of base quarter)
- 21 Subsection 960-285(5) (at the end of the definition of base quarter)
- 22 Subsection 960-285(7) (at the end of the table)
- 23 Subsection 995-1(1)
- Income Tax (Transitional Provisions) Act 1997
- 24 After Division 295
- Judges' Pensions Act 1968
- 25 Subsection 4(1)
- 26 Subsection 6(2) (note)
- 27 Part 4 (heading)
- 28 Section 17AK
- 29 Section 17AK (note)
- 30 Subsection 17AL(1)
- 31 Subsection 17AL(1)
- 32 Paragraphs 17AL(1)(a) and (b)
- 33 Subsection 17AL(1) (note 1)
- 34 Subsection 17AL(1) (note 1)
- 35 At the end of subsection 17AL(1)
- 36 Subsection 17AL(2)
- 37 Subsection 17AM(1)
- 38 Subsection 17AM(2)
- 39 Paragraph 17AM(2)(b)
- 40 At the end of section 17AM
- 41 Before subsection 17AN(1)
- 42 At the end of section 17AN
- Parliamentary Contributory Superannuation Act 1948
- 43 Subsection 18(1) (note)
- 44 Part VC (heading)
- 45 Section 22SA
- 46 Section 22SB
- 47 Subsection 22SC(1)
- 48 Subsection 22SC(1)
- 49 After paragraph 22SC(1)(b)
- 50 Subsection 22SC(1) (note)
- 51 Subsection 22SD(1)
- 52 At the end of section 22SD
- 53 Before subsection 22SE(1)
- 54 At the end of section 22SE
- Superannuation Act 1976
- 55 Part IXC (heading)
- 56 Subsection 146RB(1)
- 57 Subsection 146RB(1) (note)
- 58 Subsection 146RE(2) (definition of reduced release authority lump sum)
- Superannuation Act 1990
- 59 Subsection 16(8A)
- 60 Subsection 16(8A) (note)
- Taxation Administration Act 1953
- 61 Subsection 2(1)
- 62 Subsection 8AAB(4) (after table item 15B)
- 63 Subsection 8AAB(4) (after table item 45C)
- 64 After subsection 8AAC(2)
- 65 Subsection 8AAC(3)
- 66 Subsection 8AAC(4)
- 67 After subsection 8AAD(1)
- 68 Section 131-1 in Schedule 1
- 69 After paragraph 131-5(1)(c) in Schedule 1
- 70 Paragraph 131-10(1)(a) in Schedule 1
- 71 Subsection 131-10(1) in Schedule 1 (after table item 3)
- 72 At the end of section 131-15 in Schedule 1
- 73 Subparagraph 131-20(1)(b)(ii) in Schedule 1
- 74 At the end of section 131-65 in Schedule 1
- 75 After Division 133 in Schedule 1
- 76 Subsection 135-10(1) in Schedule 1 (at the end of the table)
- 77 At the end of section 135-40 in Schedule 1
- 78 After section 135-95 in Schedule 1
- 79 After paragraph 155-5(2)(f) in Schedule 1
- 80 Subsection 155-15(1) in Schedule 1 (note)
- 81 After paragraph 155-30(3)(a) in Schedule 1
- 82 Subsection 250-10(2) in Schedule 1 (after table item 37AC)
- 83 Subsection 250-10(2) in Schedule 1 (after table item 38BB)
- 84 Subsection 250-10(2) in Schedule 1 (after table item 136A)
- 85 Section 280-1 in Schedule 1
- 86 Section 280-50 in Schedule 1
- 87 After section 280-102B in Schedule 1
- 88 Paragraph 280-105(1)(a) in Schedule 1
- 89 Subsection 280-110(1) in Schedule 1
- 90 Section 280-170 in Schedule 1
- 91 After paragraph 390-5(9)(b) in Schedule 1
- Schedule 2 Definition of total superannuation balance
- Income Tax Assessment Act 1997
- 1 Subsection 307-205(1)
- 2 Subsection 307-205(2)
- 3 Paragraphs 307-230(1)(a) and (b)
- 4 Subparagraph 307-230(1)(c)(iii)
- 5 Subsections 307-230(2) to (4)
- 6 After section 307-230
- 7 Subsection 995-1(1) (definition of accumulation phase value)
- 8 Subsection 995-1(1)
- 9 Subsection 995-1(1) (paragraph (d) of the definition of value)
- 10 Application of amendments
- Taxation Administration Act 1953
- 11 Paragraph 390-5(9)(b) in Schedule 1
- Schedule 3 Other amendments relating to superannuation
- Income Tax Assessment Act 1997
- 1 Subsection 293-65(2) (note 3)
- 2 At the end of Division 293
- 3 Application of amendments
- 4 Subsection 294-80(1) (table item 4)
- Schedule 4 Low income tax offset
- Superannuation (Government Co-contribution for Low Income Earners) Act 2003
- 1 Paragraph 12C(1)(b) and subparagraph 12C(2)(c)(i)
- 2 Paragraph 12E(2)(b)
- 3 After subsection 12E(3)
- 4 Application
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