Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 313-55 What this Subdivision is about
If an amount is released from your superannuation interests under the first home super saver scheme, you are liable for tax if you do not, within a particular period, do either of the following:
| Operative provisions | |
| 313-60 | First home super saver tax |
| 313-65 | When tax is payable - original assessments |
| 313-70 | When tax is payable - amended assessments |
| 313-75 | General interest charge |
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