Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 1) Act 2017 (132 of 2017)
Schedule 1 First home super saver scheme
Part 2 Tax consequences of scheme
Income Tax Assessment Act 1997
7 Section 12-5 (table item headed "superannuation - deductibility of contributions")
After:
contributions to non-complying funds |
sections 290-10 and 290-75 |
insert:
first home super saver scheme re-contribution |
section 290-168 |