Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026 (8 of 2026)

Schedule 1   Better targeted superannuation concessions

Defence Force Retirement and Death Benefits Act 1973

5   At the end of section 49N

Add:

(4) If more than one release authority lump sum is paid in relation to release authorities issued to a person, a reference in the formula in subsection (2) to the release authority lump sum is taken to be a reference to the total amount of those release authority lump sums.