Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 296-35 296-35 Very large superannuation balance threshold
The very large superannuation balance threshold is: (a) for the 2026-27 income year - $ 10,000,000; or (b) for the 2027-28 income year or a later income year - the amount worked out by indexing annually the amount mentioned in paragraph (a) .
Note:
Subdivision 960-M shows how to index amounts. However, annual indexation does not necessarily increase the amount of the threshold: see section 960-285 .
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