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

78   After section 135-95 in Schedule 1

Insert:

135-97 Defined benefit interests - releasing amounts to pay Division 296 debt account discharge liability

The exclusion of *defined benefit interests from subsection 135-75(4) and paragraph 135-85(c) is to be disregarded for a release authority issued under item 4 of the table in subsection 135-10(1) (about Division 296 debt account discharge liability).