Income Tax Assessment (1997 Act) Regulations 2021

CHAPTER 7 - TRANSITIONAL MATTERS  

PART 1000-8 - TRANSITIONAL MATTERS RELATING TO THE INCOME TAX ASSESSMENT (1997 ACT) AMENDMENT (BUILDING A STRONGER AND FAIRER SUPER SYSTEM AND OTHER MEASURES) REGULATIONS 2026  

SECTION 1000-8.05   APPLICATION OF AMENDMENTS - VALUATION PARAMETERS  

1000-8.05(1)    
The amendments of Schedule 1A to this instrument made by Division 1 of Part 1 of Schedule 4 to the Income Tax Assessment (1997 Act) Amendment (Building a Stronger and Fairer Super System and Other Measures) Regulations 2026 apply for the purposes of working out your notional taxed contributions for a financial year starting on or after 1 July 2026.

1000-8.05(2)    
The amendments of Schedule 1AA to this instrument made by Division 1 of Part 1 of Schedule 4 to the Income Tax Assessment (1997 Act) Amendment (Building a Stronger and Fairer Super System and Other Measures) Regulations 2026 apply for the purposes of working out your defined benefit contributions for a financial year starting on or after 1 July 2026.




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