Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 313 - First home super saver scheme  

Subdivision 313-C - Purchasing or constructing a residential premises  

Operative provisions

SECTION 313-40   Notifying Commissioner  

313-40(1)    

You must notify the Commissioner in the *approved form of the matters set out in paragraphs 313-35(1)(a) to (f) .

313-40(2)    

The notification must be made within the 90-day period, or such longer period as the Commissioner allows, after the day you enter into the contract to purchase or construct the *residential premises.

Note:

If you request an extension of the period, you may object against a decision of the Commissioner under this subsection (see section 313-85 ).

313-40(3)    
Subsection (1) does not limit the information that the *approved form may require the notification to contain.