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

17   Section 960-265 (after table item 10A)

Insert:

10B

*Large superannuation balance threshold

section 296-30

10C

*Very large superannuation balance threshold

section 296-35