First Home Saver Accounts (Further Provisions) Amendment Act 2008 (92 of 2008)

Schedule 2 Amendments commencing the day after Royal Assent

Insert:

(2A) Subsection (2) also applies for the purposes of section 315 of the Superannuation Industry (Supervision) Act 1993 as if:

(a) a reference in that subsection to an FHSA provider included a reference to a trustee who purports to provide an FHSA trust; and

(b) a reference in that subsection to an FHSA trust included a reference to a trust purported to be an FHSA trust; and

(c) a reference in that subsection to a holder of an FHSA included a reference to a beneficiary of a trust purported to be an FHSA trust.