Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (70 of 2015)
Schedule 1 First Home Saver Accounts
Part 2 Consequential amendments
Division 2 Repeals of Tax Code definitions
Income Tax Assessment Act 1997
188 Subsection 995-1(1)
Repeal the following definitions:
(a) definition of complying superannuation/FHSA asset ;
(b) definition of complying superannuation/FHSA asset pool ;
(c) definition of complying superannuation/FHSA class ;
(d) definition of complying superannuation/FHSA liabilities ;
(e) definition of complying superannuation/FHSA life insurance policy ;
(f) definition of excluded complying superannuation/FHSA life insurance policy ;
(g) definition of FHSA ;
(h) definition of FHSA component ;
(i) definition of FHSA holder ;
(j) definition of FHSA home acquisition payment ;
(k) definition of FHSA ineligibility payment ;
(l) definition of FHSA misuse tax ;
(m) definition of FHSA mortgage payment ;
(n) definition of FHSA payment conditions ;
(o) definition of FHSA provider ;
(p) definition of FHSA trust ;
(q) definition of Government FHSA contribution .