Treasury Laws Amendment (2023 Measures No. 3) Act 2023 (75 of 2023)

Schedule 4   Improving the flexibility of the First Home Super Saver Scheme

Taxation Administration Act 1953

20   Subparagraph 138-10(2)(a)(i) in Schedule 1

Repeal the subparagraph, substitute:

(i) a legal interest in an estate in fee simple in real property in Australia; or