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 Assessment Act 1997

8   Section 320-45 (heading)

Repeal the heading, substitute:

320-45 Tax treatment of gains or losses from CGT events in relation to complying superannuation/FHSA assets