Treasury Laws Amendment (Supporting Choice in Superannuation and Other Measures) Act 2026 (12 of 2026)

Schedule 3   Income tax and withholding tax exemptions for the Rugby World Cups

Income Tax Assessment Act 1997

5   Section 11-5 (at the end of the table item headed "sports, culture or recreation")

Add:

World Rugby

50-45

World Rugby Events Designated Activity Company

50-45

World Rugby Limited

50-45

World Rugby Tournaments Limited

50-45