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
7 Section 995-1.01
Insert:
alternative valuation method has the meaning given by subsection 307-230A.05(2).