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

76   Subsection 135-10(1) in Schedule 1 (at the end of the table)

Add:

4

You become liable to pay your *Division 296 debt account discharge liability for a *superannuation interest

The amount of your Division 296 debt account discharge liability

On the giving of the notice under section 134-125