Superannuation (Building a Stronger and Fairer Super System) Imposition Act 2026 (9 of 2026)

3   Definitions

In this Act:

income year has the same meaning as in the Income Tax Assessment Act 1997.

taxable superannuation earnings has the same meaning as in the Income Tax Assessment Act 1997.

very large superannuation balance earnings component has the same meaning as in the Income Tax Assessment Act 1997.