Tax Laws Amendment (2009 Measures No. 2) Act 2009 (42 of 2009)

Schedule 1   Tax treatment of payments under financial claims scheme

First Home Saver Accounts Act 2008

4   At the end of subsection 15(1)

Add:

Note: If the person has or had an entitlement arise under Division 2AA (Financial claims scheme for account-holders with insolvent ADIs) of Part II of the Banking Act 1959 in relation to an FHSA, section 128A of this Act affects this section.