First Home Saver Accounts (Further Provisions) Amendment Act 2008 (92 of 2008)
Schedule 1 Amendments applying from 1 October 2008
Income Tax Assessment Act 1997
13 At the end of Division 15 of Part 2-1 of Chapter 2
Add:
15-80 Employer FHSA contributions etc.
Your assessable income includes a contribution or expense payment benefit of a kind mentioned in paragraph (hd) of the definition of fringe benefit in subsection 136(1) of the Fringe Benefits Tax Assessment Act 1986 that, but for that paragraph, would be a *fringe benefit *provided to you.
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