Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 3 - Collection, recovery and administration of other taxes  

PART 3-20 - SUPERANNUATION  

Division 138 - First home super saver scheme  

Subdivision 138-B - FHSS maximum release amount  

Guide to Subdivision 138-B

SECTION 138-20   WHAT THIS SUBDIVISION IS ABOUT  


Your FHSS maximum release amount comprises your eligible non-concessional contributions, 85% of your eligible concessional contributions, and your associated earnings.

There are limits on the amount of contributions that may be eligible for release.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
138-25 FHSS maximum release amount
138-30 FHSS releasable contributions amount
138-35 Eligible contributions
138-40 Associated earnings


 

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