Treasury Laws Amendment (2023 Measures No. 3) Act 2023 (75 of 2023)
Schedule 4 Improving the flexibility of the First Home Super Saver Scheme
Income Tax Assessment Act 1997
6 At the end of subsection 307-120(2)
Add:
; or (f) if the benefit is a payment by the Commissioner under subsection 131-80(1) or (3) in Schedule 1 to the Taxation Administration Act 1953 - section 307-143.
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