Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026 (8 of 2026)

Schedule 2   Definition of total superannuation balance

Income Tax Assessment Act 1997

10   Application of amendments

The amendments of the Income Tax Assessment Act 1997 made by this Schedule apply in relation to working out what your total superannuation balance is, or what the total superannuation balance value of a superannuation interest is, at a particular time if that time occurs:

(a) just before 1 July 2026; or

(b) on or after 1 July 2026.