Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 313-25 313-25 Amount of the tax offset
You are entitled, for the income year mentioned in section 313-20 , to a *tax offset that is equal to 30% of your *assessable FHSS released amount for the income year.
Note:
This offset cannot be refunded, transferred or carried forward (see item 20 of the table in subsection 63-10(1) ).
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