Superannuation (Building a Stronger and Fairer Super System) Imposition Bill 2026

Stage by Stage

Summaries in reported speech - not a transcript. In date order, both chambers.

1. Wednesday 11 February 2026 · House of Representatives

   Second Reading
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2. Tuesday 3 March 2026 · House of Representatives

   Second Reading

   The debate centered on superannuation tax reforms, including adjustments to the low-income superannuation tax offset and tax rates for large balances. Government members Allegra Spender and Libby Coker supported the legislation, arguing it improved fairness and funded income tax cuts for working-age Australians. Opposition members criticized previous proposals regarding unrealised capital gains but acknowledged the revised bill addressed concerns, while crossbench members endorsed the final amendments. The discussion emphasized intergenerational equity and the specific mechanics of the tax changes.

   Outcome: The debate was interrupted before a vote could be recorded.

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3. Thursday 5 March 2026 · House of Representatives

   Second Reading
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4. Thursday 5 March 2026 · House of Representatives

   Third Reading
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5. Tuesday 10 March 2026 · Senate

   First Reading
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6. Tuesday 10 March 2026 · Senate

   Limitation of Debate
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7. Tuesday 10 March 2026 · Senate

   Second Reading

   The debate focused on reforms to superannuation tax concessions, specifically increasing the low-income superannuation tax offset and raising taxes on high-balance accounts exceeding $3 million. The government argued these changes would improve fairness and sustainability, particularly benefiting women and low-paid workers, while the opposition criticised the legislation as a breach of election promises and a response to fiscal mismanagement. Independent and Greens senators supported the bill, noting improvements over the original proposal, though some raised concerns about defined benefit schemes and the lack of committee inquiry. The proceedings concluded with the bills being guillotined, which limited further scrutiny.

   Outcome: The debate was guillotined, and the bills were not passed in this part of the transcript.

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