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Bill
- Schedule 1—Removing the monthly minimum threshold for salary or wages to count towards the superannuation guarantee
- Schedule 2—First home super saver scheme maximum releasable amount
- Schedule 3—Reduced eligibility age for downsizer contributions
- Schedule 4—Work test reforms for superannuation contributions
- Schedule 5—Segregated current pension assets
- Schedule 6—Extension of temporary full expensing of depreciating assets
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Schedule 3—Reduced eligibility age for downsizer
contributionsSchedule 3 — Reduced eligibility age for downsizer contributions
Income Tax Assessment Act 1997
1 Paragraph 292-102(1)(a)
Omit “65”, substitute “60”.
2 Application of amendment
The amendment made by item 1 applies in relation to contributions made on or after 1 July 2022.