INCOME TAX (FIRST HOME SAVER ACCOUNTS MISUSE TAX) ACT 2008 (REPEALED)
In this Act:
adjusted maximum tax rate
means the sum of:
(a) the maximum rate specified in column 2 of the table in Part I of Schedule 7 to the Income Tax Rates Act 1986 ; and
(b) 2%.
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family law obligation
has the meaning given by the
First Home Saver Accounts Act 2008
.
FHSA
has the meaning given by the
First Home Saver Accounts Act 2008
.
FHSA eligibility requirements
has the meaning given by the
First Home Saver Accounts Act 2008
.
FHSA ineligibility payment
has the meaning given by the
First Home Saver Accounts Act 2008
.
FHSA payment conditions
has the meaning given by the
First Home Saver Accounts Act 2008
.
FHSA tax rate
means the rate specified in paragraphs
23(3)(aa)
and
23(3A)(a)
and section
30
of the
Income Tax Rates Act 1986
.
Government FHSA contribution
has the meaning given by the
First Home Saver Accounts Act 2008
.
hold
:
an individual
holds
an FHSA in the circumstances mentioned in section
9
of the
First Home Saver Accounts Act 2008
.
non-recognised Government FHSA contribution
has the meaning given by section
7
.
personal FHSA contribution
has the meaning given by the
First Home Saver Accounts Act 2008
.
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