Income Tax Assessment Act 1997
An amount is included in your assessable income, and you are entitled to a tax offset, if an amount is paid in response to a release authority issued in respect of you.
The amount included in your assessable income relates to the concessional contributions and total associated earnings that are stated in the relevant first home super saver determination.
|313-20||Amount included in assessable income|
|313-25||Amount of the tax offset|