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Providing first home saver accounts

 
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Roles and responsibilities

Our role

We administer most of the regulatory first home saver account (FHSA) activities, including:

  • the eligibility rules for opening, issuing and holding an account
  • rules about contributions to an account
  • administering and paying the government contribution
  • taxation of earnings
  • payment rules
  • the FHSA misuse tax
  • tax file numbers (TFNs).

Sections within Roles and responsibilities

Last Modified: Tuesday, 31 May 2011
 
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