Income Tax Assessment Act 1997



Division 313 - First home super saver scheme  

Subdivision 313-C - Purchasing or constructing a residential premises  

Operative provisions

SECTION 313-40   Notifying Commissioner  


You must notify the Commissioner in the *approved form of the matters set out in paragraphs 313-35(1)(a) to (f).

The notification must be made within 28 days, or such longer period as the Commissioner allows, after you enter into the contract to purchase or construct the *residential premises.


If you request an extension of the period, you may object against a decision of the Commissioner under this subsection (see section 313-85 ).

Subsection (1) does not limit the information that the *approved form may require the notification to contain.


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