explanatory / centre-left academic
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The Conversation · Australia · Albanese's revamped Division 296 super tax takes effect 1 July 2026
Treats the dropping of the unrealised-gains tax and the addition of indexation and a second threshold as a political retreat by Chalmers under pressure, while explaining who is actually affected and how the new tiers work.
“Jim Chalmers unveils a major retreat on the controversial superannuation changes.”