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

Schedule 3   Family law splits

Part 2   Consequential amendments

Income Tax Assessment (1997 Act) Regulations 2021

12   Subparagraph 307-70.02(1)(b)(i)

Omit "an annuity or pension within the meaning of the SIS Act", substitute "a SIS annuity or SIS pension".