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

Schedule 4   Other amendments

Part 1   Valuation parameters

Division 2   Other amendments

Income Tax Assessment (1997 Act) Regulations 2021

15   Before subparagraph 291-170.05(3)(d)(i)

Insert:

(ia) a change to a Commonwealth law;

(ib) the approval, under section 62 of the Family Law (Superannuation) Regulations 2025, of a method or factors to be used to determine the gross value of a superannuation interest of the member, or the amendment or repeal of such an approval;