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

84   Subsection 250-10(2) in Schedule 1 (after table item 136A)

Insert:

136B

Division 296 debt account discharge liability

134-105 in Schedule 1

Taxation Administration Act 1953