Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026 (8 of 2026)
Schedule 1 Better targeted superannuation concessions
Income Tax Assessment Act 1997
21 Subsection 960-285(5) (at the end of the definition of base quarter)
Add:
; or (c) if the amount is mentioned in item 10B or 10C in section 960-265 - the quarter ending on 31 December 2025.