Taxation Administration Act 1953
SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
Note: See section 3AA .Chapter 3 - Collection, recovery and administration of other taxes
PART 3-20 - SUPERANNUATION
Division 138 - First home super saver scheme
Guide to Division 138 SECTION 138-1 WHAT THIS DIVISION IS ABOUT
If you have had voluntary contributions into superannuation, you may be eligible to have those contributions and their associated earnings released for the purposes of purchasing or constructing your first home.