First Home Saver Accounts (Consequential Amendments) Act 2008 (45 of 2008)

Schedule 3   Other consequential amendments

Social Security Act 1991

31   Subsection 9(1) (at the end of the definition of return )

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; or (c) in relation to an investment in an FHSA (within the meaning of the First Home Saver Accounts Act 2008) - means any increase, whether of a capital or income nature and whether or not distributed, in the value or amount of the investment.