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SenateTuesday 10 March 2026

Treasury Laws Amendment (Building a Stronger and Fairer Super System) Bill 2026, Superannuation (Building a Stronger and Fairer Super System) Imposition Bill 2026

The PRESIDENT (19:46): I will now deal with the committee of the whole amendments to the Treasury Laws Amendment (Building a Stronger and Fairer Super System) Bill 2026, starting with the amendment circulated by Australia's Voice. The question is that amendments on sheet 3643 be agreed to. Australia's Voice's circulated amendment— (1) Schedule 3, page 61 (before line 5), before item 1, insert: 1A Subdivision 290-D Repeal the Subdivision. 1B Section 291-1 (paragraph beginning "You can carry forward") Repeal the paragraph. 1C Subsections 291-20(3) to (7) Repeal the subsections.

(2) Schedule 3, page 61 (after line 24), after item 2, insert: 2A Application of amendments — spouse contributions and unused concessional contributions The repeal of the following provisions of the Income Tax Assessment Act 1997 by this Schedule applies in relation to the 2026-27 income year and later income years: (a) Subdivision 290-D; (b) subsections 291-20(3) to (7).

(3) Schedule 3, page 62 (line 1), omit "Application of amendments", substitute "Application of amendments—other". (4) Schedule 3, page 62 (after line 6), at the end of the Schedule, add: 5 Subsection 995-1(1) (definition of unused concessional contributions cap ) Repeal the definition. Question negatived.

The PRESIDENT: The question now is that schedules 1 to 3 of the Treasury Laws Amendment (Building a Stronger and Fairer Super System) Bill 2026 stand as printed.

SourceSenate, Tuesday 10 March 2026 — official recordTA-260310-senate-29a24bef422b:s106