Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026 (8 of 2026)
Schedule 1 Better targeted superannuation concessions
Taxation Administration Act 1953
71 Subsection 131-10(1) in Schedule 1 (after table item 3)
Insert:
|
3A |
an assessment of an amount of *Division 296 tax |
that amount of Division 296 tax |