Income Tax Assessment (1997 Act) Amendment (Building a Stronger and Fairer Super System and Other Measures) Regulations 2026 (F2026L00726)

Schedule 4   Other amendments

Part 3   Application provisions

Income Tax Assessment (1997 Act) Regulations 2021

22   In the appropriate position in Chapter 7

Insert:

Part 1000-8 - Transitional matters relating to the Income Tax Assessment (1997 Act) Amendment (Building a Stronger and Fairer Super System and Other Measures) Regulations 2026

1000-8.05 Application of amendments - valuation parameters

(1) The amendments of Schedule 1A to this instrument made by Division 1 of Part 1 of Schedule 4 to the Income Tax Assessment (1997 Act) Amendment (Building a Stronger and Fairer Super System and Other Measures) Regulations 2026 apply for the purposes of working out your notional taxed contributions for a financial year starting on or after 1 July 2026.

(2) The amendments of Schedule 1AA to this instrument made by Division 1 of Part 1 of Schedule 4 to the Income Tax Assessment (1997 Act) Amendment (Building a Stronger and Fairer Super System and Other Measures) Regulations 2026 apply for the purposes of working out your defined benefit contributions for a financial year starting on or after 1 July 2026.

1000-8.06 Application of amendments - notional taxed contributions

Subparagraphs 291-170.05(3)(d)(ia) and 291-170.07(2)(d)(ia), as inserted by Division 2 of Part 1 of Schedule 4 to the Income Tax Assessment (1997 Act) Amendment (Building a Stronger and Fairer Super System and Other Measures) Regulations 2026, apply to a change to a Commonwealth law that occurs on or after the commencement of this section.

1000-8.07 Application of amendments - State higher level office holders

The amendments made by Part 2 of Schedule 4 to the Income Tax Assessment (1997 Act) Amendment (Building a Stronger and Fairer Super System and Other Measures) Regulations 2026 apply in relation to an income year starting on or after 1 July 2026.