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

Schedule 1   First Home Saver Accounts

Part 3   Application and transitional provisions

41   Making and amending assessments, and doing other things, in relation to past matters

Even though a legislative instrument is amended by this Schedule, the amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument:

(a) making or amending an assessment (including under a provision that is itself repealed or amended);

(b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);

in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.