First Home Saver Accounts (Consequential Amendments) Act 2008 (45 of 2008)
Schedule 7 Other amendments relating to changes of references to virtual PST etc.
Income Tax Assessment Act 1997
14 Subsection 320-107(3)
After “where:”, insert:
complying superannuation/FHSA class rate is the rate of tax imposed on the *complying superannuation/FHSA class of the company’s taxable income for the income year.
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