FIRST HOME SAVER ACCOUNTS ACT 2008 (REPEALED)
The amount of the Government FHSA contribution is increased by the difference between $ 5 and the underpaid amount if:
(a) the Commissioner makes a determination under subsection 46(3) in relation to an underpaid amount; and
(b) the underpaid amount is less than $ 5; and
(c) the underpaid amount is to be paid by cheque to:
(i) the person; or
(ii) the person ' s legal personal representative.
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