First Home Saver Accounts (Consequential Amendments) Act 2008 (45 of 2008)
Schedule 1 Main taxation related amendments
Income Tax Assessment Act 1936
2 Subsection 6(1) (at the end of the definition of assessment )
Add:
; or (i) the ascertainment of an amount of FHSA misuse tax (within the meaning of the Income Tax Assessment Act 1997) (or that no tax is payable).
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