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

7   Section 12-5 (table item headed "superannuation - deductibility of contributions")

After:

contributions to non-complying funds

sections 290-10 and 290-75

insert:

first home super saver scheme re-contribution

section 290-168


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).