Treasury Laws Amendment (2023 Measures No. 3) Act 2023 (75 of 2023)

Schedule 4   Improving the flexibility of the First Home Super Saver Scheme

Taxation Administration Act 1953

26   After paragraph 138-15(b) in Schedule 1

Insert:

or (c) a decision the Commissioner makes under subsection 138-13(1):

(i) to amend or revoke a determination; or

(ii) not to amend or revoke a determination;