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
37 Subsection 17AM(1)
Repeal the subsection, substitute:
(1) In addition to any requirements in Division 135 in Schedule 1 to the Taxation Administration Act 1953:
(a) the amount of a release authority lump sum paid in relation to a release authority issued to a Judge must not have the effect that the Judge's retirement pension is reduced below zero; and
(b) the amount of a release authority lump sum paid in relation to a release authority issued to a person must not have the effect that the person's associate deferred pension is reduced below zero.
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