Treasury Laws Amendment (Supporting Choice in Superannuation and Other Measures) Act 2026 (12 of 2026)

Schedule 3   Income tax and withholding tax exemptions for the Rugby World Cups

Income Tax Assessment Act 1997

4   Section 11-5 (table item headed "sports, culture or recreation")

After:

music society etc.

50-45

insert:

Rugby Australia Ltd

50-45

Rugby World Cup (Australia) Pty Ltd

50-45

Rugbypass Limited

50-45

RWC2003 Limited

50-45