First Home Saver Accounts (Further Provisions) Amendment Act 2008 (92 of 2008)
Schedule 3 Amendments commencing 1 July 2009
Financial Institutions Supervisory Levies Collection Act 1998
5 At the end of section 8
Add:
Leviable FHSA entities
(7) A body corporate or trustee that is a leviable FHSA entity at any time during a financial year that ends after the commencement of the First Home Saver Account Providers Supervisory Levy Imposition Act 2008 is liable to pay a levy imposed in respect of that financial year.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).