Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026 (8 of 2026)
Schedule 1 Better targeted superannuation concessions
Income Tax Assessment Act 1997
12 Section 12-5 (after section headed "superannuation - deductibility of contributions")
Insert:
|
superannuation - Division 296 tax |
|
|
no deduction for |
26-99A |