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

8   Section 995-1.01 (paragraph (b) of the definition of benefit category)

After "for the purposes of", insert "Subdivision 307-D and".