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

77   At the end of section 135-40 in Schedule 1

Add:

(4) Also, a release authority issued under item 4 of the table in subsection 135-10(1) (for Division 296 debt account discharge liability) may only be given to the *superannuation provider that holds the *superannuation interest to which the *Division 296 debt account relates.