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

Schedule 4   Other amendments

Part 1   Valuation parameters

Division 1   Main amendments

Income Tax Assessment (1997 Act) Regulations 2021

9   Subclause 13(1) of Schedule 1AA

Omit "4.5%", substitute "3.5%".