First Home Saver Accounts (Consequential Amendments) Act 2008 (45 of 2008)

Schedule 7   Other amendments relating to changes of references to virtual PST etc.

Income Tax Assessment Act 1997

46   Subsection 995-1(1)

Insert:

complying superannuation/FHSA liabilities of a *life insurance company means liabilities of the company under *life insurance policies referred to in subsection 320-190(1).