Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
Division 313
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First home super saver scheme
Subdivision 313-A
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Preliminary
Operative provisions
SECTION 313-5 313-5 Object of this Division
The object of this Division is to provide an individual with concessional tax treatment for amounts released from superannuation for the purposes of purchasing or constructing the individual ' s first home.
View history note
Hide history noteSECTION 313-5 313-5 Object of this Division
The object of this Division is to provide an individual with concessional tax treatment for amounts released from superannuation for the purposes of purchasing or constructing the individual ' s first home.
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