Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (70 of 2015)
Schedule 1 First Home Saver Accounts
Part 2 Consequential amendments
Division 1 Main amendments
Fringe Benefits Tax Assessment Act 1986
45 Subsection 136(1) (paragraph (hd) of the definition of fringe benefit)
Repeal the paragraph.