Income Tax Assessment (1997 Act) Regulations 2021
995-1.01
Amended by:
Income Tax Assessment (1997 Act) Amendment (Building a Stronger and Fairer Super System and Other Measures) Regulations 2026 (gazetted 18/6/2026)
4-Sch1-Cl4
| Commenced | Action | Note |
| 19/06/2026 | Amend | Inserted definition 'death benefit income stream' |
| 19/06/2026 | Amend | Inserted definition 'death benefit income stream' |
| 19/06/2026 | Amend | Inserted definition 'military invalidity income stream' |
| 19/06/2026 | Amend | Inserted definition 'military invalidity income stream' |
4-Sch2-Cl10
| Commenced | Action | Note |
| 19/06/2026 | Amend | Inserted definition 'family law value' |
| 19/06/2026 | Amend | Inserted definition 'family law value' |
| 19/06/2026 | Amend | Inserted definition 'maximum commutation amount' |
| 19/06/2026 | Amend | Inserted definition 'maximum commutation amount' |
| 19/06/2026 | Amend | Inserted definition 'superannuation actuary' |
| 19/06/2026 | Amend | Inserted definition 'superannuation actuary' |
| 19/06/2026 | Amend | Inserted definition 'vested benefits total' |
| 19/06/2026 | Amend | Inserted definition 'vested benefits total' |
4-Sch2-Cl7
| Commenced | Action | Note |
| 19/06/2026 | Amend | Inserted definition 'alternative valuation method' |
| 19/06/2026 | Amend | Inserted definition 'alternative valuation method' |
4-Sch2-Cl8
| Commenced | Action | Note |
| 19/06/2026 | Amend | Amended definition 'benefit category; |
| 19/06/2026 | Amend | Amended definition 'benefit category; |
4-Sch2-Cl9
| Commenced | Action | Note |
| 19/06/2026 | Amend | Amended definition 'defined benefit fund' |
| 19/06/2026 | Amend | Amended definition 'defined benefit fund' |
4-Sch3-Cl3
| Commenced | Action | Note |
| 19/06/2026 | Amend | Inserted definition 'RSA annuity' |
| 19/06/2026 | Amend | Inserted definition 'RSA annuity' |
| 19/06/2026 | Amend | Inserted definition 'RSA pension' |
| 19/06/2026 | Amend | Inserted definition 'RSA pension' |
| 19/06/2026 | Amend | Inserted definition 'SIS annuity' |
| 19/06/2026 | Amend | Inserted definition 'SIS annuity' |
| 19/06/2026 | Amend | Inserted definition 'SIS pension' |
| 19/06/2026 | Amend | Inserted definition 'SIS pension' |
| 19/06/2026 | Amend | Inserted definition 'adjusted base amount' |
| 19/06/2026 | Amend | Inserted definition 'adjusted base amount' |
| 19/06/2026 | Amend | Inserted definition 'base amount payment split' |
| 19/06/2026 | Amend | Inserted definition 'base amount payment split' |
| 19/06/2026 | Amend | Inserted definition 'percentage payment split' |
| 19/06/2026 | Amend | Inserted definition 'percentage payment split' |
| 19/06/2026 | Amend | Inserted definition 'splitting order' |
| 19/06/2026 | Amend | Inserted definition 'splitting order' |
| 19/06/2026 | Amend | Inserted definition 'superannuation agreement' |
| 19/06/2026 | Amend | Inserted definition 'superannuation agreement' |
4-Sch4-Cl21
| Commenced | Action | Note |
| 19/06/2026 | Amend | Inserted definition 'State higher level office holder' |
| 19/06/2026 | Amend | Inserted definition 'State higher level office holder' |
Treasury Laws Amendment (Legacy Retirement Product Commutations and Reserves) Regulations 2024 (gazetted 6/12/2024)
4-Sch1-Cl20
| Commenced | Action | Note |
| 7/12/2024 | Amend | Inserted definition 'pension liability' |
| 7/12/2024 | Amend | Inserted definition 'pension reserve' |