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  • Law Companion Ruling for the FHSS scheme

    Following public consultation, Draft Law Companion Ruling (LCR) 2018/D5 First home super saver scheme has been published as final, LCR 2018/5.

    This ruling provides guidance on the First home super saver (FHSS) scheme, which is designed to help individuals boost their savings for their first home.

    The FHSS scheme is designed to allow individuals – who make voluntary contributions into their super – to withdraw those contributions (up to certain limits) plus associated earnings for the purpose of purchasing their first home.

    This ruling provides guidance on the operation of the scheme, helps individuals and their advisers to determine the eligibility requirements and obligations under the scheme.

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      Last modified: 17 Aug 2018QC 56547