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

79   After paragraph 155-5(2)(f) in Schedule 1

Insert:

(fa) an amount of *Division 296 tax payable for an income year in relation to an individual's *taxable superannuation earnings for the income year;