Tax Laws Amendment (2009 Measures No. 4) Act 2009 (88 of 2009)

Schedule 5   Minor amendments

Part 4   Other amendments

Income Tax Assessment Act 1936

306   Subsection 6(1) (at the end of the definition of full self-assessment taxpayer )

Add:

; (g) the trustee of an FHSA trust in relation to the current year.