First Home Saver Accounts (Further Provisions) Amendment Act 2008 (92 of 2008)
Schedule 1 Amendments applying from 1 October 2008
Income Tax Assessment Act 1936
6 Subsection 159J(6) (after paragraph (aad) of the definition of separate net income )
Insert:
(aae) does not include an amount of earnings or other return credited to an FHSA; and
(aaf) does not include a Government FHSA contribution (within the meaning of the First Home Saver Accounts Act 2008); and
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