Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026 (8 of 2026)
Schedule 2 Definition of total superannuation balance
Income Tax Assessment Act 1997
10 Application of amendments
The amendments of the Income Tax Assessment Act 1997 made by this Schedule apply in relation to working out what your total superannuation balance is, or what the total superannuation balance value of a superannuation interest is, at a particular time if that time occurs:
(a) just before 1 July 2026; or
(b) on or after 1 July 2026.
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