FIRST HOME SAVER ACCOUNTS ACT 2008 (REPEALED)
The Commissioner must, in accordance with a determination made under section 41 , pay the Government FHSA contribution payable for a person for a financial year on or before the last day (the payment date ) of the period mentioned in subsection (2).
42(2)
The period:
(a) starts on the later of the following days:
(i) the day on which the income tax return is lodged for the person, or the notice is given in accordance with section 37 for the person, as the case requires, for the income year corresponding to the financial year;
(ii) the day on which the statement (relating to personal FHSA contributions) for the person for the financial year is given to the Commissioner under section 391-5 in Schedule 1 to the Taxation Administration Act 1953 ; and
(b) ends 60 days later.
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