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

Schedule 7   Other amendments relating to changes of references to virtual PST etc.

Income Tax Assessment Act 1997

12   Subsection 320-107(3) (formula)

Repeal the formula, substitute:

(Tax Saving amount / Complying superannuation/FHSA class rate)