Treasury Laws Amendment (Supporting Choice in Superannuation and Other Measures) Act 2026 (12 of 2026)

Schedule 3   Income tax and withholding tax exemptions for the Rugby World Cups

Income Tax Assessment Act 1936

2   After paragraph 128B(3)(aa)

Insert:

(ab) income derived by a non-resident that is exempt from income tax because of item 9.8, 9.9, 9.12 or 9.13 of the table in section 50-45 of the Income Tax Assessment Act 1997; or