Income Tax Assessment (1997 Act) Amendment (Building a Stronger and Fairer Super System and Other Measures) Regulations 2026 (F2026L00726)

Schedule 2   Total superannuation balance value and the value of superannuation interests

Part 2   Total superannuation balance value and the value of superannuation interests

Division 1   Main amendments

Income Tax Assessment (1997 Act) Regulations 2021

10   Section 995-1.01

Insert:

family law value has the meaning given by subsection 307-230A.04(2).

maximum commutation amount has the meaning given by subsection 307-230A.09(2).

superannuation actuary has the same meaning as in the SIS Act.

vested benefits total has the meaning given by subsection 307-230A.08(3).