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

5   Subsection 294-25.02(1) (table item 2, column headed "A superannuation income stream is covered if:")

Omit "an annuity for the purposes of the SIS Act", substitute "a SIS annuity".