INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 313 - First home super saver scheme  

Subdivision 313-C - Purchasing or constructing a residential premises  

Guide to Subdivision 313-C

SECTION 313-30   What this Subdivision is about  


If an amount is released from your superannuation interests under the first home super saver scheme, and you enter into a contract within a particular period to purchase or construct a residential premises, you must notify the Commissioner of that contract.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
313-35 Purchasing or constructing a residential premises
313-40 Notifying Commissioner


View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.