Income Tax Assessment (1997 Act) Regulations 2021

CHAPTER 7 - TRANSITIONAL MATTERS  

PART 1000-8 - TRANSITIONAL MATTERS RELATING TO THE INCOME TAX ASSESSMENT (1997 ACT) AMENDMENT (BUILDING A STRONGER AND FAIRER SUPER SYSTEM AND OTHER MEASURES) REGULATIONS 2026  

SECTION 1000-8.01   APPLICATION OF AMENDMENTS - TOTAL SUPERANNUATION BALANCE VALUE AND THE VALUE OF SUPERANNUATION INTERESTS  

1000-8.01(1)    
The amendments of section 307-205.02C made by this Part apply in relation to working out what the value of a superannuation interest is at a particular time if that time occurs on or after 1 July 2026.

1000-8.01(2)    
Sections 307-230A.01 , 307-230A.02 , 307-230A.03 and 307-230A.09 apply in relation to working out what the total superannuation balance value of a superannuation interest is at a particular time if that time occurs on or after 1 July 2026.