First Home Saver Accounts (Further Provisions) Amendment Act 2008 (92 of 2008)
Schedule 2 Amendments commencing the day after Royal Assent
First Home Saver Accounts Act 2008
34 After subsection 114(2)
Insert:
(2A) Subsection (2) also applies for the purposes of section 315 of the Superannuation Industry (Supervision) Act 1993 as if:
(a) a reference in that subsection to an FHSA provider included a reference to a trustee who purports to provide an FHSA trust; and
(b) a reference in that subsection to an FHSA trust included a reference to a trust purported to be an FHSA trust; and
(c) a reference in that subsection to a holder of an FHSA included a reference to a beneficiary of a trust purported to be an FHSA trust.
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