Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (70 of 2015)
Schedule 1 First Home Saver Accounts
Part 4 Application and transitional provisions
Division 2 General provisions
197 FHSA regime ends on 1 July 2015
(1) On 1 July 2015, an FHSA ceases to be an FHSA.
(2) Despite subitem (1), the repeals and amendments made by this Schedule do not apply in relation to acts done or omitted to be done, or states of affairs existing:
(a) before 1 July 2015; or
(b) on or after 1 July 2015 as a result of the operation of this Part (including this subitem).
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