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 1 Main amendments
Income Tax Assessment Act 1997
78 Subsection 205-15(3)
Repeal the subsection, substitute:
(3) Despite item 1 or 2 of the table in subsection (1), no credit arises on that part of the payment that is attributable to a payment of income tax in relation to an *RSA component.
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