Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026 (8 of 2026)
Schedule 1 Better targeted superannuation concessions
Taxation Administration Act 1953
81 After paragraph 155-30(3)(a) in Schedule 1
Insert:
(aa) the *Division 296 tax payable by you in relation to an income year in relation to your *taxable superannuation earnings for the income year;