First Home Saver Accounts (Further Provisions) Amendment Act 2008 (92 of 2008)
Schedule 1 Amendments applying from 1 October 2008
Fringe Benefits Tax Assessment Act 1986
4 Subsection 136(1) (after paragraph (hc) of the definition of fringe benefit )
Insert:
(hd) a benefit:
(i) constituted by the making of a contribution to an FHSA (within the meaning of the First Home Saver Accounts Act 2008); or
(ii) that is an expense payment benefit in relation to a contribution to an FHSA (within the meaning of the First Home Saver Accounts Act 2008); or
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