Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 1) Act 2017 (132 of 2017)
Schedule 1 First home super saver scheme
Part 2 Tax consequences of scheme
Income Tax Assessment Act 1997
6 Section 10-5 (table item headed "superannuation")
After:
excess concessional contributions |
291-15(a) |
insert:
first home super saver scheme |
313-20 |