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
8 Section 13-1 (table item headed "superannuation")
After:
excess concessional contributions |
291-15(b) |
insert:
first home super saver scheme |
313-25 |