Div 296 draft legislation released for consultation
The draft landed this morning with little fanfare and a consultation period that closes on 16 January 2026. The government had previously stated it would release the draft before Christmas. The Treasury Laws Amendment (Better Targeted Superannuation Concessions) Bill 2025 and the Superannuation (Better Targeted Superannuation Concessions) Imposition Bill 2025 will reduce the tax concessions for people with total super balances over $3 million and...
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