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
82 Subsection 250-10(2) in Schedule 1 (after table item 37AC)
Insert:
|
37ACA |
shortfall interest charge on Division 296 tax |
5-10 |
Income Tax Assessment Act 1997 |