Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 1) Act 2017 (132 of 2017)
Schedule 1 First home super saver scheme
Part 2 Tax consequences of scheme
Income Tax Assessment Act 1997
10 Before 290-170
Insert:
290-168 Contribution must not be a re-contribution under the first home super saver scheme
You cannot deduct the contribution if you notified the Commissioner about the contribution under section 313-50 (about contributing amounts to superannuation that were previously released under the *first home super saver scheme).
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