Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-30
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SUPERANNUATION
Division 313
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First home super saver scheme
Subdivision 313-A
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Preliminary
Operative provisions
SECTION 313-10 313-10 Application of this Division
This Division applies to you for one or more amounts (the FHSS released amounts ) if: (a) those amounts are paid in response to a release authority issued under Division 131 in Schedule 1 to the Taxation Administration Act 1953 in relation to a *first home super saver determination made in relation to you; and (b) your entitlements under section 131-65 in that Schedule to credits relating to those amounts have not ceased under subsection 131-30(4) or 138-13(3) in that Schedule.
View history note
Hide history noteSECTION 313-10 313-10 Application of this Division
This Division applies to you for one or more amounts (the FHSS released amounts ) if: (a) those amounts are paid in response to a release authority issued under Division 131 in Schedule 1 to the Taxation Administration Act 1953 in relation to a *first home super saver determination made in relation to you; and (b) your entitlements under section 131-65 in that Schedule to credits relating to those amounts have not ceased under subsection 131-30(4) or 138-13(3) in that Schedule.
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