Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026 (8 of 2026)
Schedule 1 Better targeted superannuation concessions
Income Tax Assessment Act 1997
19 At the end of subsection 960-285(3)
Add:
; or (c) if the amount is mentioned in item 10B or 10C in section 960-265 - the amount for the 2026-27 income year.
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