Income Tax Assessment (1997 Act) Amendment (Building a Stronger and Fairer Super System and Other Measures) Regulations 2026 (F2026L00726)

Schedule 2   Total superannuation balance value and the value of superannuation interests

Part 2   Total superannuation balance value and the value of superannuation interests

Division 1   Main amendments

Income Tax Assessment (1997 Act) Regulations 2021

4   Subsection 307-205.02C(1)

After "a particular time", insert "(the valuing time )".