INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 290 - Contributions to superannuation funds  

Subdivision 290-C - Deducting personal contributions  

Conditions for deducting a personal contribution

SECTION 290-168   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).

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