First Home Saver Accounts (Consequential Amendments) Act 2008 (45 of 2008)

Schedule 7   Other amendments relating to changes of references to virtual PST etc.

Income Tax Rates Act 1986

55   Subsection 3(1)

Insert:

complying superannuation/FHSA class of the taxable income of a life insurance company has the same meaning as in the Income Tax Assessment Act 1997.