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

68   Section 131-1 in Schedule 1

After:

(b) a notice of assessment of an amount of Division 293 tax; or

insert:

(ba) a notice of assessment of an amount of Division 296 tax; or