Law Companion Ruling

LCR 2018/5W

First home super saver scheme

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This document has changed over time. View its history.

Notice of Withdrawal

Law Companion Ruling LCR 2018/5 is withdrawn with effect from 15 September 2024.

1. LCR 2018/5, which issued on 15 August 2018, provides guidance on the operation of the First home super saver scheme.

2. The First home super saver scheme law was amended by the Treasury Laws Amendment (2023 Measures No. 3) Act 2023. Those amendments commence on 15 September 2024.

3. LCR 2018/5 is to be replaced by Taxation Ruling TR 2024/4 First home super saver scheme which issues on 16 September 2024 and provides guidance on the operation of the scheme following those amendments.

4. To the extent that the views in LCR 2018/5 still apply, they have been incorporated into TR 2024/4.

Commissioner of Taxation
13 September 2024

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO 1-ZJBLA2S