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-C
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Purchasing or constructing a residential premises
Guide to Subdivision 313-C
SECTION 313-30 What this Subdivision is about
View history note
Hide history noteSECTION 313-30 What this Subdivision is about
If an amount is released from your superannuation interests under the first home super saver scheme, and you enter into a contract within a particular period to purchase or construct a residential premises, you must notify the Commissioner of that contract.
| Operative provisions | |
| 313-35 | Purchasing or constructing a residential premises |
| 313-40 | Notifying Commissioner |
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