Superannuation (Building a Stronger and Fairer Super System) Imposition Bill 2026
Introduced with the Treasury Laws Amendment (Building a Stronger and Fairer Super System) Bill 2026 to reduce the tax concessions available to individuals with a total superannuation balance (TSB) exceeding $3 million, the bill imposes a tax of 15 per cent on earnings based on the percentage of the TSB exceeding the $3 million threshold and a further 10 per cent on earnings based on the percentage of the TSB exceeding the $10 million threshold.
Summary from the official bill homepage.
Divisions on this bill
- 5 Mar 2026Superannuation (Building a Stronger and Fairer Super System) Imposition Bill 2026 - Second Reading - Agree with bill's main ideaHouse 95–35
- 10 Mar 2026Bills — Treasury Laws Amendment (Building a Stronger and Fairer Super System) Bill 2026, Superannuation (Building a Stronger and Fairer Super System) Imposition Bill 2026; Limitation of DebateSenate 4–42
- 10 Mar 2026Bills — Treasury Laws Amendment (Building a Stronger and Fairer Super System) Bill 2026, Superannuation (Building a Stronger and Fairer Super System) Imposition Bill 2026; Limitation of DebateSenate 20–32
- 10 Mar 2026Bills — Treasury Laws Amendment (Building a Stronger and Fairer Super System) Bill 2026, Superannuation (Building a Stronger and Fairer Super System) Imposition Bill 2026; Limitation of DebateSenate 33–22
- 10 Mar 2026Treasury Laws Amendment (Building a Stronger and Fairer Super System) Bill 2026 - Limitation of Debate - Keep schedules 1-3 as they areSenate 33–22
- 10 Mar 2026Treasury Laws Amendment (Building a Stronger and Fairer Super System) Bill 2026 and another - Limitation of Debate - Pass the billsSenate 33–22
Official record: bill homepage at aph.gov.au.