Treasury Laws Amendment (2023 Measures No. 3) Act 2023 (75 of 2023)

Schedule 4   Improving the flexibility of the First Home Super Saver Scheme

Income Tax Assessment Act 1997

4   Subsection 307-5(1) (at the end of the table)

Add:

9

repayment when an entitlement to a credit ceases for a release authority relating to an FHSS determination

A payment relating to you under subsection 131-80(1) or (3) in Schedule 1 to the Taxation Administration Act 1953.