First Home Saver Accounts (Consequential Amendments) Act 2008 (45 of 2008)
Schedule 1 Main taxation related amendments
Income Tax Rates Act 1986
52 At the end of Part III
Add:
30 Rate of tax in relation to trustee of FHSA trust
The rate of tax for the purposes of section 345-5 of the Income Tax Assessment Act 1997 is 15%.
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