INCOME TAX (FIRST HOME SAVER ACCOUNTS MISUSE TAX) ACT 2008 (REPEALED)
SECTION 4
4
Imposition of tax
The tax known as income tax, to the extent that it is payable in accordance with section 345-100 of the Income Tax Assessment Act 1997 , is imposed in respect of a payment from an FHSA held by an individual.
The tax known as income tax, to the extent that it is payable in accordance with section 345-100 of the Income Tax Assessment Act 1997 , is imposed in respect of a payment from an FHSA held by an individual.
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