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