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 1936
2 Subsection 124ZM(6) (before the definition of venture capital franked part )
Insert:
complying superannuation/FHSA class of taxable income is the life assurance company’s complying superannuation/FHSA class of taxable income, within the meaning of subsection 995-1(1) of the Income Tax Assessment Act 1997, for the year of income in which the distribution is made.
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