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
48 Subsection 995-1(1)
Insert:
excluded complying superannuation/FHSA life insurance policy means a *life insurance policy that:
(a) provides only for *superannuation death benefits, *disability superannuation benefits or temporary disability benefits of a kind referred to in paragraph 295-460(c), that are not *participating benefits; or
(b) is an *exempt life insurance policy.
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