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

SECTION 3  

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 .