First Home Saver Accounts (Consequential Amendments) Act 2008 (45 of 2008)
Schedule 1 Main taxation related amendments
Income Tax Rates Act 1986
51 After subsection 23(3)
Insert:
(3A) The rates of tax in respect of the taxable income of a company that is an ADI and an FHSA provider (but not an RSA provider) are:
(a) in respect of the FHSA component - 15%; and
(b) in respect of the standard component - 30%.
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