Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 1) Regulations 2018 (F2018L00210)
Schedule 1 Withholding amounts for FHSS released amounts
Taxation Administration Regulations 2017
1 Section 5
Insert:
assessable FHSS released amount has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997.