Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (70 of 2015)

Schedule 1   First Home Saver Accounts

Part 4   Application and transitional provisions

Division 3   Specific provisions

203   FHSA eligibility requirements

(1) Section 20 of the FHSA Act (including that section as affected by subsection 128A(5)) does not apply, on or after 1 July 2015, in respect of circumstances that arose on or after 1 June 2015.

(2) Section 21 of the FHSA Act does not apply on or after 1 July 2015, even in relation to circumstances that arose before 1 July 2015.

(3) Section 22 of the FHSA Act does not apply, on or after 1 July 2015, in relation to trigger days that occur on or after 17 June 2015.