§ Rules · worked examples, statute cited
Each rule restated as the day count or dollar arithmetic it actually is: the worked answer first, then the statute behind it. The figures are the same constants the product engines run on, and the build fails if they drift apart.
Superannuation Industry (Supervision) Act 1993 (Cth) s 67A(2)(c), inserted by Treasury Laws Amendment (Tax Reform No. 1) Act 2026 (Cth) Sch 5
The commencement arithmetic, from the Act.
Income Tax Assessment Act 1936 (Cth) s 160APHO
A parcel bought on Monday 2 March 2026.
Income Tax Assessment Act 1997 (Cth) Division 207
A $7,000 fully franked cash dividend.
Income Tax Assessment Act 1997 (Cth) s 115-25
An asset acquired on Monday 15 September 2025.
Income Tax Assessment Act 1997 (Cth) s 292-85 and ATO published caps, FY 2026-27
FY 2026-27 bands, derived from the two caps.
Income Tax Assessment Act 1997 (Cth) s 291-20
A member under the gate with $30,000 of unused cap.
Superannuation Industry (Supervision) Regulations 1994 (Cth) Schedule 7
Age 76 at 1 July with an $850,000 pension balance.
Income Tax Assessment Act 1997 (Cth) Division 296 (Act No. C2026A00008)
A $15m total super balance with $900,000 of realised earnings.
Treasury Laws Amendment (Payday Superannuation) Act, SG timing rules
A payday on Wednesday 8 July 2026.
To run any of these on your own figures, the free SMSF tools compute the same arithmetic, no signup.
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