Income Tax Assessment Act 1997
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Hide history noteSECTION 313-60 313-60 First home super saver tax
You are liable to pay *first home super saver tax if:
(a) neither of section 313-40 or 313-50 applies to you; or
(b) section 313-40 applies to you and you do not notify the Commissioner in accordance with that section; or
(c) section 313-50 applies to you and you do not notify the Commissioner in accordance with that section.
Note 1:
The amount of the tax is set out in the First Home Super Saver Tax Act 2017 .
Note 2:
Section 313-40 is about purchasing or constructing a residential premises. Section 313-50 is about making one or more non-concessional contributions.
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