Income Tax Assessment Act 1997

Div 345 repealed by No 70 of 2015, s 3 and Sch 1 item 103, effective 1 July 2015.

Div 345 inserted by No 45 of 2008, s 3 and Sch 1 item 31, effective 26 June 2008.

Subdiv 345-A repealed by No 70 of 2015, s 3 and Sch 1 item 103, effective 1 July 2015.

Subdiv 345-A inserted by No 45 of 2008, s 3 and Sch 1 item 31, effective 26 June 2008.

S 345-30 repealed by No 70 of 2015, s 3 and Sch 1 item 103, effective 1 July 2015. S 345-30 formerly read:

SECTION 345-30 Amounts of tax paid by FHSA providers that are ADIs  
345-30
An amount is not assessable income and is not *exempt income of an *FHSA provider if:

(a) the amount is paid from an *FHSA to the FHSA provider to enable the provider to make a payment of a kind mentioned in paragraph 31(1)(h) of the First Home Saver Accounts Act 2008 ; and

(b) the provider is an ADI.

S 345-30 inserted by No 92 of 2008, s 3 and Sch 1 item 22, applicable from 1 October 2008.