Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 1) Act 2017 (132 of 2017)

Schedule 1   First home super saver scheme

Part 2   Tax consequences of scheme

Income Tax Assessment Act 1997

10   Before 290-170


290-168 Contribution must not be a re-contribution under the first home super saver scheme

You cannot deduct the contribution if you notified the Commissioner about the contribution under section 313-50 (about contributing amounts to superannuation that were previously released under the *first home super saver scheme).