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
16 At the end of section 205-30
Add:
(2) Despite item 2 of the table in subsection (1), no debit arises on that part of the refund that is attributable to a payment of income tax in relation to either or both of the following:
(a) an *FHSA component;
(b) an *RSA component.
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