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

91   After paragraph 390-5(9)(b) in Schedule 1

Insert:

(ba) the amount of the individual's *relevant superannuation earnings for an income year for any superannuation interest the individual held in the superannuation plan (unless it is an amount taken to be nil under subsection 296-55(2) of the Income Tax Assessment Act 1997);