Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (70 of 2015)

Schedule 1   First Home Saver Accounts

Part 2   Consequential amendments

Division 2   Repeals of Tax Code definitions

Income Tax Assessment Act 1997

188   Subsection 995-1(1)

Repeal the following definitions:

(a) definition of complying superannuation/FHSA asset ;

(b) definition of complying superannuation/FHSA asset pool ;

(c) definition of complying superannuation/FHSA class ;

(d) definition of complying superannuation/FHSA liabilities ;

(e) definition of complying superannuation/FHSA life insurance policy ;

(f) definition of excluded complying superannuation/FHSA life insurance policy ;

(g) definition of FHSA ;

(h) definition of FHSA component ;

(i) definition of FHSA holder ;

(j) definition of FHSA home acquisition payment ;

(k) definition of FHSA ineligibility payment ;

(l) definition of FHSA misuse tax ;

(m) definition of FHSA mortgage payment ;

(n) definition of FHSA payment conditions ;

(o) definition of FHSA provider ;

(p) definition of FHSA trust ;

(q) definition of Government FHSA contribution .