Treasury Laws Amendment (First Home Saver Accounts) Regulation 2015 (91 of 2015)

Schedule 1   First Home Saver Accounts

Part 3   Application and transitional provisions

42   Saving of provisions about effect of assessments

If a provision or part of a provision that is repealed or amended by this Schedule deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the repeal or amendment applies, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.