Income Tax Assessment Act 1997



Division 313 - First home super saver scheme  

Subdivision 313-B - Assessable income and tax offset  

Guide to Subdivision 313-B

SECTION 313-15   What this Subdivision is about  

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.

Operative provisions
313-20 Amount included in assessable income
313-25 Amount of the tax offset


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