Tax Laws Amendment (2009 Measures No. 2) Act 2009 (42 of 2009)
Schedule 1 Tax treatment of payments under financial claims scheme
First Home Saver Accounts Act 2008
4 At the end of subsection 15(1)
Add:
Note: If the person has or had an entitlement arise under Division 2AA (Financial claims scheme for account-holders with insolvent ADIs) of Part II of the Banking Act 1959 in relation to an FHSA, section 128A of this Act affects this section.
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