Income Tax Assessment (1997 Act) Amendment (Building a Stronger and Fairer Super System and Other Measures) Regulations 2026 (F2026L00726)
Schedule 3 Family law splits
Part 1 Main amendments
Income Tax Assessment (1997 Act) Regulations 2021
3 Section 995-1.01
Insert:
adjusted base amount has the same meaning as in the SIS Regulations.
base amount payment split has the same meaning as in the SIS Regulations.
percentage payment split has the same meaning as in the SIS Regulations.
RSA annuity means an annuity (within the meaning of the RSA Act).
RSA pension means a pension (within the meaning of the RSA Act).
SIS annuity means an annuity (within the meaning of the SIS Act).
SIS pension means a pension (within the meaning of the SIS Act).
splitting order has the same meaning as in the SIS Regulations.
superannuation agreement has the same meaning as in the SIS Regulations.
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