Treasury Laws Amendment (First Home Saver Accounts) Regulation 2015 (91 of 2015)

Schedule 1 First Home Saver Accounts

The repeals and amendments made by this Schedule do not apply in relation to acts done or omitted to be done, or states of affairs existing:

(a) before 1 July 2015; or

(b) on or after 1 July 2015 as a result of the operation of:

(i) Part 3 of Schedule 1 to the Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015; or

(ii) this Part (including this item).