Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 1) Act 2017 (132 of 2017)

Schedule 1   First home super saver scheme

Part 2   Tax consequences of scheme

Income Tax Assessment Act 1997

6   Section 10-5 (table item headed "superannuation")

After:

excess concessional contributions

291-15(a)

insert:

first home super saver scheme

313-20