Income Tax Assessment Act 1997

Part 3-30 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 income year and later years.

Div 295 inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 financial year and later years.

Subdiv 295-C inserted by No 9 of 2007 , s 3 and Sch 1 item 1, applicable to the 2007-2008 financial year and later years.

S 295-171 repealed by No 70 of 2015, s 3 and Sch 1 item 88, effective 1 July 2015. S 295-171 formerly read:

SECTION 295-171 Exception - payments from FHSAs and Government FHSA contributions  
295-171
Item 1 of the table in section 295-160 does not include in assessable income a contribution that is:

(a) a payment from an *FHSA required under the First Home Saver Accounts Act 2008 ; or

(b) a *Government FHSA contribution.

S 295-171 amended by No 92 of 2008, s 3 and Sch 1 item 18, by omitting " section 22 or 34 of " after " *FHSA required under " in para (a), applicable from 1 October 2008.

S 295-171 inserted by No 45 of 2008, s 3 and Sch 1 item 24, effective 26 June 2008.