Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026 (8 of 2026)
Schedule 1 Better targeted superannuation concessions
Taxation Administration Act 1953
62 Subsection 8AAB(4) (after table item 15B)
Insert:
|
16 |
296-215 |
Income Tax Assessment Act 1997 |
payment of Division 296 tax or shortfall interest charge |