Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Ch 5 title inserted by No 73 of 2006 , s 3 and Sch 5 item 44, effective 1 July 2006.

Pt 5-25 heading substituted by No 162 of 2015, s 3 and Sch 4 item 16, effective 30 November 2015. The heading formerly read:

PART 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS OF TAXPAYERS

Pt 5-25 inserted by No 91 of 2000.

Div 391 repealed by No 70 of 2015, s 3 and Sch 1 item 174, effective 1 July 2015.

Div 391 inserted by No 45 of 2008, s 3 and Sch 1 item 66, effective 26 June 2008.

S 391-1 repealed by No 70 of 2015, s 3 and Sch 1 item 174, effective 1 July 2015. S 391-1 formerly read:

SECTION 391-1 WHAT THIS DIVISION IS ABOUT  

FHSA providers must give the Commissioner information periodically about FHSAs (such as information about contributions made to FHSAs).

FHSA providers are also required to give information to other FHSA providers when making transfer payments from FHSAs to other FHSAs or to superannuation interests.

S 391-1 inserted by No 45 of 2008, s 3 and Sch 1 item 66, effective 26 June 2008.