Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 1) Act 2017 (132 of 2017)
Schedule 1 First home super saver scheme
Part 2 Tax consequences of scheme
Income Tax Assessment Act 1997
6 Section 10-5 (table item headed "superannuation")
After:
|
excess concessional contributions |
291-15(a) |
insert:
|
first home super saver scheme |
313-20 |
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