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
45 Subsection 995-1(1)
Insert:
complying superannuation/FHSA class :
(a) for a taxable income of a *life insurance company - has the meaning given by section 320-137; or
(b) for a *tax loss of a *life insurance company - has the meaning given by section 320-141.
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