Treasury Laws Amendment (The Survivors Law) Act 2026 (47 of 2026)

Schedule 1   Access to superannuation for survivors of child sexual abuse crimes

Part 1   Amendments

Division 2   Other amendments

Income Tax Assessment Act 1997

11   Subsection 995-1(1)

Insert:

specified child abuse offence has the meaning given by section 139-15 in Schedule 1 to the Taxation Administration Act 1953.