Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026 (8 of 2026)

Schedule 4   Low income tax offset

Superannuation (Government Co-contribution for Low Income Earners) Act 2003

1   Paragraph 12C(1)(b) and subparagraph 12C(2)(c)(i)

Omit "$37,000", substitute "the dollar amount mentioned in item 1 of the table for that income year in Part I of Schedule 7 to the Income Tax Rates Act 1986".