INCOME TAX (FIRST HOME SAVER ACCOUNTS MISUSE TAX) ACT 2008 (REPEALED)
In this Act:
adjusted maximum tax rate
means the sum of:
(a) the maximum rate specified in column 2 of the table in Part I of Schedule 7 to the Income Tax Rates Act 1986 ; and
(b) 2%.
View history note
Hide history note
family law obligation
has the meaning given by the
First Home Saver Accounts Act 2008
.
FHSA
has the meaning given by the
First Home Saver Accounts Act 2008
.
FHSA eligibility requirements
has the meaning given by the
First Home Saver Accounts Act 2008
.
FHSA ineligibility payment
has the meaning given by the
First Home Saver Accounts Act 2008
.
FHSA payment conditions
has the meaning given by the
First Home Saver Accounts Act 2008
.
FHSA tax rate
means the rate specified in paragraphs
23(3)(aa)
and
23(3A)(a)
and section
30
of the
Income Tax Rates Act 1986
.
Government FHSA contribution
has the meaning given by the
First Home Saver Accounts Act 2008
.
hold
:
an individual
holds
an FHSA in the circumstances mentioned in section
9
of the
First Home Saver Accounts Act 2008
.
non-recognised Government FHSA contribution
has the meaning given by section
7
.
personal FHSA contribution
has the meaning given by the
First Home Saver Accounts Act 2008
.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
