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

19   At the end of subsection 960-285(3)

Add:

; or (c) if the amount is mentioned in item 10B or 10C in section 960-265 - the amount for the 2026-27 income year.