Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026 (8 of 2026)

Schedule 1   Better targeted superannuation concessions

Judges' Pensions Act 1968

35   At the end of subsection 17AL(1)

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Note 3: There are special rules in relation to Division 296 tax for Justices of the High Court and justices and judges of a court created by the Parliament (see subsections 296-55(2) and (3) of the Income Tax Assessment Act 1997).