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
7 Subsection 210-175(2) (before the definition of tax offset to which the entity would otherwise be entitled )
Insert:
complying superannuation/FHSA class of taxable income means the *complying superannuation/FHSA class of taxable income of the company for the income year in which the *distribution is made.
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