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

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

Income Tax Assessment Act 1997

3   At the end of section 306-10

Add:

Note 3: Subparagraph (c)(iv) relates to payments when an entitlement to a credit ceases for a release authority relating to an FHSS determination.