Income Tax Assessment Act 1997
SECTION 313-10 313-10 Application of this Division
This Division applies to you if one or more amounts (the FHSS released amounts ) are paid in response to a release authority issued under Division 131 in Schedule 1 to the Taxation Administration Act 1953 in relation to a *first home super saver determination made in relation to you.
[
CCH Note:
S 313-10 will be substituted by No 75 of 2023, s 3 and Sch 4 item 8, effective 15 September 2024. For application and transitional provisions, see note under s
306-10
. S 313-10 will read:
SECTION 313-10 Application of this Division
]
313-10
This Division applies to you for one or more amounts (the
FHSS released amounts
) if:
(a)
those amounts are paid in response to a release authority issued under Division
131
in Schedule
1
to the
Taxation Administration Act 1953
in relation to a *first home super saver determination made in relation to you; and
(b)
your entitlements under section
131-65
in that Schedule to credits relating to those amounts have not ceased under subsection
131-30(4)
or
138-13(3)
in that Schedule.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.