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 1997
31 Subsection 995-1(1) (paragraph (a) of the definition of income for surcharge purposes)
After "disregarding", insert "the person's *assessable FHSS released amount for the income year and".
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