Income Tax Assessment Act 1997
CHAPTER 3 - SPECIALIST LIABILITY RULES
View history note
Hide history noteDivision 313 - First home super saver scheme
Subdivision 313-D - Contributing amounts to superannuation
Guide to Subdivision 313-D
SECTION 313-45 What this Subdivision is about
If an amount is released from your superannuation interests under the first home super saver scheme, and you do not enter into a contract within a particular period to purchase or construct a residential premises, you may make one or more non-concessional contributions. If you do not notify the Commissioner that you have made the contributions, you may be liable for tax under Subdivision 313-E .
| Operative provisions | |
| 313-50 | Contributing amounts to superannuation |
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