INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 313 - First home super saver scheme  

Subdivision 313-D - Contributing amounts to superannuation  

Guide to Subdivision 313-D

SECTION 313-45   What this Subdivision is about  


If an amount is released from your superannuation interests under the first home super saver scheme, and you do not enter into a contract within a particular period to purchase or construct a residential premises, you may make one or more non-concessional contributions. If you do not notify the Commissioner that you have made the contributions, you may be liable for tax under Subdivision 313-E .


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
313-50 Contributing amounts to superannuation


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