Income Tax Assessment Act 1997

Div 345 repealed by No 70 of 2015, s 3 and Sch 1 item 103, effective 1 July 2015.

Div 345 inserted by No 45 of 2008, s 3 and Sch 1 item 31, effective 26 June 2008.

Subdiv 345-A repealed by No 70 of 2015, s 3 and Sch 1 item 103, effective 1 July 2015.

Subdiv 345-A inserted by No 45 of 2008, s 3 and Sch 1 item 31, effective 26 June 2008.

S 345-20 repealed by No 70 of 2015, s 3 and Sch 1 item 103, effective 1 July 2015. S 345-20 formerly read:

SECTION 345-20 FHSA provider that is an ADI - FHSA component of taxable income  
345-20
The FHSA component for an income year of an *FHSA provider that is an *ADI is the total earnings or other return for the year credited to *FHSAs provided by the FHSA provider, reduced by the total amount of fees (however described) paid from those FHSAs to the FHSA provider for providing them.

S 345-20 inserted by No 45 of 2008, s 3 and Sch 1 item 31, effective 26 June 2008.