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Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 1) Act 2017 (132 of 2017)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 First home super saver scheme
- Part 1 Determinations and release authorities
- Division 1 First home super saver determinations
- Taxation Administration Act 1953
- 1 At the end of Part 3-20 in Schedule 1
- Division 2 Release authorities
- Taxation Administration Act 1953
- 2 Section 131-1 in Schedule 1
- 3 At the end of subsection 131-5(1) in Schedule 1
- 4 Paragraph 131-10(1)(a) in Schedule 1
- 5 Subsection 131-10(1) in Schedule 1 (at the end of the table)
- Part 2 Tax consequences of scheme
- Income Tax Assessment Act 1997
- 6 Section 10-5 (table item headed "superannuation")
- 7 Section 12-5 (table item headed "superannuation - deductibility of contributions")
- 8 Section 13-1 (table item headed "superannuation")
- 9 Subsection 290-150(2)
- 10 Before 290-170
- 11 Section 303-15 (note)
- 12 At the end of Part 3-30
- Taxation Administration Act 1953
- 13 Subsection 10-5(1) in Schedule 1 (note)
- 14 Subsection 10-5(1) in Schedule 1 (at the end of the table)
- 15 At the end of Division 12 in Schedule 1
- 16 Subsection 15-10(2) in Schedule 1
- 17 At the end of subsection 155-5(2) in Schedule 1
- 18 Subsection 155-15(1) in Schedule 1 (note)
- 19 At the end of subsection 155-30(3) in Schedule 1
- 20 Subsection 250-10(2) in Schedule 1 (after table item 38BC)
- Part 3 Other amendments
- Division 1 Definitions
- Income Tax Assessment Act 1997
- 21 Subsection 995-1(1)
- Division 2 Income tests
- A New Tax System (Family Assistance) Act 1999
- 22 Paragraph 2(1)(a) of Schedule 3
- Child Support (Assessment) Act 1989
- 23 Paragraph 43(1)(a)
- 24 Paragraph 60(2)(a)
- Higher Education Support Act 2003
- 25 Paragraph 154-5(1)(a)
- Income Tax Assessment Act 1936
- 26 Subsection 6(1) (paragraph (a) of the definition of rebate income)
- Income Tax Assessment Act 1997
- 27 Paragraph 35-10(2E)(a)
- 28 Subparagraph 61-580(1)(d)(i)
- 29 Subparagraph 83A-35(2)(b)(i)
- 30 Subparagraph 290-230(2)(c)(i)
- 31 Subsection 995-1(1) (paragraph (a) of the definition of income for surcharge purposes)
- Social Security Act 1991
- 32 Paragraph 1061ZZFA(1)(a)
- 33 Paragraph 1067G-F10(a)
- 34 Paragraph 1071-3(a)
- Student Assistance Act 1973
- 35 Paragraph 12ZL(1)(a)
- Superannuation (Government Co-contribution for Low Income Earners) Act 2003
- 36 Paragraph 8(1)(a)
- Veterans' Entitlements Act 1986
- 37 Paragraph 118ZZA-3(a)
- Schedule 2 Contributing the proceeds of downsizing to superannuation
- Income Tax Assessment Act 1997
- 1 Subsection 290-150(2)
- 2 After section 290-165
- 3 After subparagraph 292-90(2)(c)(iii)
- 4 After section 292-100
- 5 Subsection 995-1(1)
- Taxation Administration Act 1953
- 6 Subsection 355-65(3) in Schedule 1 (at the end of the table)
- 7 Application of amendments
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