Income Tax Assessment (1997 Act) Amendment (Building a Stronger and Fairer Super System and Other Measures) Regulations 2026 (F2026L00726)
Schedule 2 Total superannuation balance value and the value of superannuation interests
Part 2 Total superannuation balance value and the value of superannuation interests
Division 1 Main amendments
Income Tax Assessment (1997 Act) Regulations 2021
10 Section 995-1.01
Insert:
family law value has the meaning given by subsection 307-230A.04(2).
maximum commutation amount has the meaning given by subsection 307-230A.09(2).
superannuation actuary has the same meaning as in the SIS Act.
vested benefits total has the meaning given by subsection 307-230A.08(3).
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