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
39 Subsection 713-545(6) (formula)
Repeal the formula, substitute:
[surplus mentioned in paragraph (1)(c) - Amount worked out under subsection (4)] * [(Complying superannuation/FHSA class rate) / (ordinary class tax rate)]
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