Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 1) Act 2017 (132 of 2017)
Schedule 1 First home super saver scheme
Part 3 Other amendments
Division 2 Income tests
Income Tax Assessment Act 1936
26 Subsection 6(1) (paragraph (a) of the definition of rebate income)
After "year of income", insert ", disregarding the individual's assessable FHSS released amount (within the meaning of the Income Tax Assessment Act 1997) for the year of income".
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