FIRST HOME SAVER ACCOUNTS ACT 2008 (REPEALED)

PART 4 - GOVERNMENT FHSA CONTRIBUTIONS  

Division 3 - Underpayments of Government FHSA contribution  

SECTION 49  

49   Small underpayments paid by cheque  
The amount of the Government FHSA contribution is increased by the difference between $ 5 and the underpaid amount if:

(a) the Commissioner makes a determination under subsection 46(3) in relation to an underpaid amount; and

(b) the underpaid amount is less than $ 5; and

(c) the underpaid amount is to be paid by cheque to:

(i) the person; or

(ii) the person ' s legal personal representative.