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

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

Income Tax Assessment Act 1997

6   At the end of subsection 307-120(2)

Add:

; or (f) if the benefit is a payment by the Commissioner under subsection 131-80(1) or (3) in Schedule 1 to the Taxation Administration Act 1953 - section 307-143.