First Home Saver Accounts (Further Provisions) Amendment Act 2008 (92 of 2008)

Schedule 1   Amendments applying from 1 October 2008

Fringe Benefits Tax Assessment Act 1986

4   Subsection 136(1) (after paragraph (hc) of the definition of fringe benefit )

Insert:

(hd) a benefit:

(i) constituted by the making of a contribution to an FHSA (within the meaning of the First Home Saver Accounts Act 2008); or

(ii) that is an expense payment benefit in relation to a contribution to an FHSA (within the meaning of the First Home Saver Accounts Act 2008); or