Treasury Laws Amendment (Building a Stronger and Fairer Super System) Bill 2026
Introduced with the Superannuation (Building a Stronger and Fairer Super System) Imposition Bill 2026 to reduce the tax concessions available to individuals with a total superannuation balance (TSB) exceeding $3 million, the bill amends 9 Acts to makes consequential and miscellaneous amendments. Also amends the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 to link the low income superannuation tax offset (LISTO) eligibility threshold to the relevant personal income tax threshold and link the maximum LISTO amount to the superannuation guarantee charge percentage.
Summary from the official bill homepage.
Became law
| Act | Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026 |
|---|---|
| Number | No. 8, 2026 |
| Assent | 13 Mar 2026 |
| Status | In force |
Sourced from the Federal Register of Legislation at 21 Oct 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.
Progress
| Date | Step |
|---|---|
| House | |
| 11 Feb 2026 | Introduced and read a first time |
| 11 Feb 2026 | Second reading moved |
| 3 Mar 2026 | Second reading debate |
| 4 Mar 2026 | Second reading debate |
| 5 Mar 2026 | Second reading agreed to |
| 5 Mar 2026 | Consideration in detail debate |
| 5 Mar 2026 | Third reading agreed to |
| Senate | |
| 10 Mar 2026 | Introduced and read a first time |
| 10 Mar 2026 | Second reading moved |
| 10 Mar 2026 | Second reading debate |
| 10 Mar 2026 | Second reading agreed to |
| 10 Mar 2026 | Third reading agreed to |
| 10 Mar 2026 | Finally passed both Houses |
| 13 Mar 2026 | Assent |
Divisions on this bill
- 5 Mar 2026 Second Reading Carried House 95–35
- 5 Mar 2026 Consideration in Detail Negatived House 37–92
- 5 Mar 2026 Consideration in Detail Negatived House 9–83
- 10 Mar 2026 Bills — 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 Debate Negatived Senate 4–42
- 10 Mar 2026 Bills — 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 Debate Negatived Senate 20–32
- 10 Mar 2026 Bills — 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 Debate Carried Senate 33–22
- 10 Mar 2026 Treasury Laws Amendment (Building a Stronger and Fairer Super System) Bill 2026 - Limitation of Debate - Keep schedules 1-3 as they are Carried Senate 33–22
- 10 Mar 2026 Treasury Laws Amendment (Building a Stronger and Fairer Super System) Bill 2026 and another - Limitation of Debate - Pass the bills Carried Senate 33–22
Official record: bill homepage at aph.gov.au, full text and documents on ParlInfo.