Taxation Ruling TR 2024/4
Date of effect: 15 September 2024

What this ruling is about: 1. This Ruling provides guidance on the operation of the first home super saver (FHSS) scheme. 2. The FHSS scheme is designed to allow individuals who make eligible voluntary contributions into the superannuation system to withdraw those contributions (up to certain limits) and an amount of associated earnings for the purpose of purchasing their first home. 3. All legislative references in this Ruling are to Schedule 1 of the Taxation Administration Act 1953, unless otherwise indicated. Overview of the first home super saver scheme 4. Eligible individuals have been able to access the FHSS scheme from 1 July 2018. A withdrawal under the FHSS scheme is made by application to the ATO, and the amount withdrawn under the FHSS scheme will attract concessional tax treatment. 5. Transitional amendments to the FHSS scheme law which apply from 15 September 2024 to 14 September 2027 may also assist some individuals to access the FHSS scheme in circumstances where they previously made unsuccessful attempts to access the scheme before 15 September 2024. Eligibility for the first home super saver scheme 6. To be eligible for the FHSS scheme you must firstly request an FHSS determination. To be eligible to request an FHSS determination, you must: 7. A relevant property interest in Australia includes: 8. A relevant property interest in Australia includes property interests located in: Financial hardship 9. If you have held a relevant property interest in Australia, the only circumstance in which you may be eligible to request us to make an FHSS determination is where you have suffered a financial hardship. 10. Where you apply for an FHSS determination on financial hardship grounds, a hardship determination may be made where we are satisfied that you have: 11. If a hardship determination is made, you are taken to have satisfied the requirement to never have held a relevant property interest in Australia and will be eligible to request an FHSS determination from us provided the other requirements referred to in paragraph 6 of this Ruling are satisfied. [10] Eligible contributions 12. A contribution must be an 'eligible contribution' made on or after 1 July 2017 for it to be released under the FHSS scheme. [11] 13. An eligible contribution is a contribution [12] made in respect of you in a financial year and must be a concessional or non-concessional contribution that is either: 14. Some contributions are specifically excluded from being eligible contributions, including: 15. Where the rules of the relevant superannuation fund require a member to make either a concessional or non-concessional contribution within a particular range (for example, 1% to 5% of the member's salary), only the proportion of the concessional or non-concessional contribution that equals the 'minimum' contribution amount is excluded from being an eligible contribution. 16. Where you have exceeded either your concessional contributions cap or your non-concessional contributions cap, the amount of the excess contribution is not eligible to be released under the FHSS scheme. 17. Ordering rules apply to ensure that an excess concessional contribution for a financial year is first applied against an 'ineligible' concessional contribution with any remainder reducing the amount of an 'eligible' concessional contribution for that financial year. Similarly, an excess non-concessional contribution for a financial year is first applied against an 'ineligible' non-concessional contribution with any remainder reducing the amount of an 'eligible' non-concessional contribution for that financial year. [17] 18. For the purposes of the FHSS scheme, an excess concessional contribution is not treated as a non-concessional contribution. [18] 19. Examples of contributions that are not eligible contributions include:

Class of entities or scheme: 4. Eligible individuals have been able to access the FHSS scheme from 1 July 2018. A withdrawal under the FHSS scheme is made by application to the ATO, and the amount withdrawn under the FHSS scheme will attract concessional tax treatment. 5. Transitional amendments to the FHSS scheme law which apply from 15 September 2024 to 14 September 2027 may also assist some individuals to access the FHSS scheme in circumstances where they previously made unsuccessful attempts to access the scheme before 15 September 2024. | Eligibility for the first home super saver scheme: 6. To be eligible for the FHSS scheme you must firstly request an FHSS determination. To be eligible to request an FHSS determination, you must: 7. A relevant property interest in Australia includes: 8. A relevant property interest in Australia includes property interests located in: | Financial hardship: 9. If you have held a relevant property interest in Australia, the only circumstance in which you may be eligible to request us to make an FHSS determination is where you have suffered a financial hardship. 10. Where you apply for an FHSS determination on financial hardship grounds, a hardship determination may be made where we are satisfied that you have: 11. If a hardship determination is made, you are taken to have satisfied the requirement to never have held a relevant property interest in Australia and will be eligible to request an FHSS determination from us provided the other requirements referred to in paragraph 6 of this Ruling are satisfied. [10] | Eligible contributions: 12. A contribution must be an 'eligible contribution' made on or after 1 July 2017 for it to be released under the FHSS scheme. [11] 13. An eligible contribution is a contribution [12] made in respect of you in a financial year and must be a concessional or non-concessional contribution that is either: 14. Some contributions are specifically excluded from being eligible contributions, including: 15. Where the rules of the relevant superannuation fund require a member to make either a concessional or non-concessional contribution within a particular range (for example, 1% to 5% of the member's salary), only the proportion of the concessional or non-concessional contribution that equals the 'minimum' contribution amount is excluded from being an eligible contribution. 16. Where you have exceeded either your concessional contributions cap or your non-concessional contributions cap, the amount of the excess contribution is not eligible to be released under the FHSS scheme. 17. Ordering rules apply to ensure that an excess concessional contribution for a financial year is first applied against an 'ineligible' concessional contribution with any remainder reducing the amount of an 'eligible' concessional contribution for that financial year. Similarly, an excess non-concessional contribution for a financial year is first applied against an 'ineligible' non-concessional contribution with any remainder reducing the amount of an 'eligible' non-concessional contribution for that financial year. [17] 18. For the purposes of the FHSS scheme, an excess concessional contribution is not treated as a non-concessional contribution. [18] 19. Examples of contributions that are not eligible contributions include:

Ruling: 1. This Ruling provides guidance on the operation of the first home super saver (FHSS) scheme. 2. The FHSS scheme is designed to allow individuals who make eligible voluntary contributions into the superannuation system to withdraw those contributions (up to certain limits) and an amount of associated earnings for the purpose of purchasing their first home. 3. All legislative references in this Ruling are to Schedule 1 of the Taxation Administration Act 1953, unless otherwise indicated. | Overview of the first home super saver scheme: 4. Eligible individuals have been able to access the FHSS scheme from 1 July 2018. A withdrawal under the FHSS scheme is made by application to the ATO, and the amount withdrawn under the FHSS scheme will attract concessional tax treatment. 5. Transitional amendments to the FHSS scheme law which apply from 15 September 2024 to 14 September 2027 may also assist some individuals to access the FHSS scheme in circumstances where they previously made unsuccessful attempts to access the scheme before 15 September 2024. | Eligibility for the first home super saver scheme: 6. To be eligible for the FHSS scheme you must firstly request an FHSS determination. To be eligible to request an FHSS determination, you must: 7. A relevant property interest in Australia includes: 8. A relevant property interest in Australia includes property interests located in: | Financial hardship: 9. If you have held a relevant property interest in Australia, the only circumstance in which you may be eligible to request us to make an FHSS determination is where you have suffered a financial hardship. 10. Where you apply for an FHSS determination on financial hardship grounds, a hardship determination may be made where we are satisfied that you have: 11. If a hardship determination is made, you are taken to have satisfied the requirement to never have held a relevant property interest in Australia and will be eligible to request an FHSS determination from us provided the other requirements referred to in paragraph 6 of this Ruling are satisfied. [10] | Eligible contributions: 12. A contribution must be an 'eligible contribution' made on or after 1 July 2017 for it to be released under the FHSS scheme. [11] 13. An eligible contribution is a contribution [12] made in respect of you in a financial year and must be a concessional or non-concessional contribution that is either: 14. Some contributions are specifically excluded from being eligible contributions, including: 15. Where the rules of the relevant superannuation fund require a member to make either a concessional or non-concessional contribution within a particular range (for example, 1% to 5% of the member's salary), only the proportion of the concessional or non-concessional contribution that equals the 'minimum' contribution amount is excluded from being an eligible contribution. 16. Where you have exceeded either your concessional contributions cap or your non-concessional contributions cap, the amount of the excess contribution is not eligible to be released under the FHSS scheme. 17. Ordering rules apply to ensure that an excess concessional contribution for a financial year is first applied against an 'ineligible' concessional contribution with any remainder reducing the amount of an 'eligible' concessional contribution for that financial year. Similarly, an excess non-concessional contribution for a financial year is first applied against an 'ineligible' non-concessional contribution with any remainder reducing the amount of an 'eligible' non-concessional contribution for that financial year. [17] 18. For the purposes of the FHSS scheme, an excess concessional contribution is not treated as a non-concessional contribution. [18] 19. Examples of contributions that are not eligible contributions include:

Examples: Example 1:  eligible contributions  mandated contributions within a range 20. Ngarre is a member of a superannuation fund which has rules requiring members to make non-concessional contributions within the range of 1% to 5% of their salary. 21. Ngarre chooses for these non-concessional contributions to total 3.5% of her salary. 22. When considering these contributions for the purposes of the FHSS scheme: First home super saver determinations 23. An FHSS determination [21] sets out the maximum amount that can be released under the FHSS scheme to you (FHSS maximum release amount). [22] 24. You can request more than one FHSS determination, however you must meet the eligibility criteria described in paragraph 6 of this Ruling at the time of making each request. Maximum release amount 25. Your FHSS maximum release amount comprises your FHSS releasable contributions amount together with associated earnings [23] calculated by reference to those contributions. 26. Your eligible contributions that are included when working out your FHSS releasable contributions amount are limited to: 27. When your eligible contributions to be included are identified, your FHSS releasable contributions amount is worked out as the sum of: 28. The full amount of associated earnings calculated by reference to these contributions are not counted towards these limits. [26] | Example 2:  FHSS maximum release amount 29. Alejandro makes monthly salary sacrifice contributions of $1,000 from July 2020 until October 2024. He also makes one-off personal contributions (for which he claims a tax deduction) of $1,500 in September 2020 and $6,000 in July 2022. Alejandro applies for an FHSS determination in October 2024. 30. The eligible contributions that are included when working out Alejandro's FHSS releasable contributions amount are $50,000, comprising: 31. As Alejandro reaches the financial year limit of $15,000 in the 202223 financial year, his remaining $3,000 of concessional contributions made in that year are not included in his eligible contributions. 32. Alejandro also reaches the overall limit of $50,000 across all years in the 202324 financial year. The further $2,500 of concessional contributions he makes in that year, and any contributions he makes in later financial years, are not included when working out his eligible contributions. 33. After the contributions to be included are known, Alejandro's FHSS releasable contributions amount is calculated as $42,500 (85% of the concessional contributions totalling $50,000). 34. Associated earnings on these contributions is $2,501. 35. Alejandro's FHSS maximum release amount is $45,001 (being his FHSS releasable contributions amount of $42,500 plus his associated earnings of $2,501). Ordering of contributions 36. When you make eligible contributions to a superannuation provider, the order and type of the contributions can make a difference to the amount that can ultimately be released under the FHSS scheme. 37. Subsections 138-30(2) and (3) set out specific rules governing which eligible contributions will be included in your FHSS releasable contributions amount. The rules are based on when a contribution was made and whether it is a concessional or non-concessional contribution. 38. Your contributions are counted towards your release amount in the following order: | Example 3:  ordering rule  contributions across multiple years 39. William makes regular $1,000 contributions on the first day of each month during the 202021, 202122, 202223, 202324 and 202425 financial years. William does not claim a tax deduction in respect of any of the contributions. Accordingly, the contributions are non-concessional contributions. 40. In July 2025, William applies for an FHSS determination. 41. William can have a maximum of $50,000 of eligible contributions made across all years under the FHSS scheme based on his determination request date, restricted to $15,000 per year. 42. The FHSS determination will count the contributions in the order in which they were made as follows: 43. William's FHSS determination will also include associated earnings in respect of each of these contributions determined under section 138-40. | Example 4:  ordering rule  simultaneous contributions 44. Olga works for a company that pays their employees on the first day of each month. 45. Olga has an effective salary sacrifice agreement with her employer. The employer also makes voluntary after-tax contributions on behalf of Olga as part of the same payroll process. Olga has an agreement with her employer to make the following voluntary contributions on her behalf during the 202324, 202425, 202526 and 202627 financial years: 46. In July 2027, Olga applies for an FHSS determination. 47. The FHSS releasable contributions amount includes 85% of the concessional contributions (under the salary sacrifice arrangement) and 100% of the non-concessional contributions. 48. Olga can have a maximum of $50,000 of eligible contributions made across all years under the FHSS scheme based on her determination request date, restricted to $15,000 per year. The FHSS determination will count the contributions in the order in which they were made, as follows: 49. Olga's FHSS determination will include the total FHSS releasable contributions amount of $45,800 plus associated earnings in respect of each of these contributions determined under section 138-40. | Example 5:  ordering rule  deduction for personal superannuation contributions 50. Bianca makes regular $2,000 contributions to her superannuation fund on the first day of each month during the 202223, 202324, 202425 and 202526 financial years. 51. For the 202223 and 202526 financial years, Bianca does not lodge a notice of intent to claim a deduction with her fund in relation to the superannuation contributions and does not claim a tax deduction. This means all of the $24,000 contributions in each of those years are non-concessional contributions. 52. In September 2024, Bianca lodges a notice of intent to claim $10,000 as a deduction with respect to her personal contributions made in the 202324 financial year. She claims the tax deduction in her tax return lodged in October 2024. This will mean that for the 202324 year she made $10,000 of concessional contributions and $14,000 of non-concessional contributions. 53. In August 2025, Bianca again lodges a notice of intent to claim $10,000 as a deduction for the contributions she made in the 202425 financial year. She claims the tax deduction in her tax return lodged in October 2025. This will mean that for the 202425 year she made $10,000 of concessional contributions and $14,000 of non-concessional contributions. 54. In July 2027, Bianca applies for an FHSS determination. 55. Her FHSS releasable contributions includes 85% of the concessional contributions and 100% of the non-concessional contributions. 56. Bianca can have a maximum of $50,000 of eligible contributions made across all years under the FHSS scheme based on her determination request date, restricted to $15,000 per year. 57. The FHSS determination will show Bianca is eligible to receive: 58. Bianca's FHSS determination will therefore include a total FHSS releasable contributions amount of $49,700 plus the associated earnings in respect of each of these contributions determined under section 138-40. Amendment or revocation of a first home super saver determination 59. After an FHSS determination is issued, we may decide to amend or revoke that determination. [30] 60. In the case of an amendment, at the time of the amendment you must satisfy the requirements described in paragraph 6 of this Ruling. [31] 61. A decision to amend or revoke an FHSS determination may be made in response to an application by you, or on our own initiative. [32] 62. An FHSS determination can only be amended or revoked at a time before we 'begin treating' any credit that you are entitled to in relation to amounts released from your superannuation interests under the FHSS scheme. [33] 63. Treating of a credit begins at the point once we have: For example, we will not have begun treating a credit in circumstances where a release authority was issued but had been revoked before receiving any funds from a superannuation provider. 64. Amending or revoking your FHSS determination causes any release request in relation to that determination and any release authority issued in relation to such request to cease to be valid or in force. [35] Additionally, any entitlement to a credit under section 131-65 relating to such a request ceases. [36] Requesting release of an amount under the first home super saver scheme 65. When we have issued an FHSS determination, you can request we issue a release authority to your superannuation provider (or release authorities to multiple superannuation providers) for the release of an amount [37] , provided the total of all release authorities does not exceed the FHSS maximum release amount set out in the FHSS determination. [38] 66. After we issue a release authority, the amount released by your superannuation fund in response to that release authority will be paid to us. 67. We must withhold a pay as you go (PAYG) amount from the assessable FHSS released amount before releasing the balance amount to you. [39] This is to assist in meeting any increased tax liability that you face as a result of having the assessable FHSS released amount included in your assessable income for the financial year that you requested the release under the FHSS scheme. 68. The balance after withholding may also be offset against Commonwealth debts, such as those relating to taxation liabilities, Centrelink amounts and child support obligations. [40] Any remaining amount left over after offsetting will be paid into your nominated account. Withdrawing or amending a release request 69. After making a release request, you may decide to withdraw or amend that request by notifying us in the approved form. [41] 70. You may only withdraw or amend your release request if we have not already issued a release authority in relation to that request. [42] 71. In the case of an amendment, at the time of the amendment you must satisfy the requirements described in paragraph 6 of this Ruling relating to age and never holding a relevant property interest. [43] Varying or revoking a release authority 72. If we have already issued a release authority in relation to your request, we may decide to vary or revoke the release authority. [44] 73. A decision to vary or revoke a release authority may be made in response to an application by you, or on our own initiative. [45] 74. In the case of varying a release authority, at the time of the variation you must satisfy the requirements described in paragraph 6 of this Ruling relating to age and never holding a relevant property interest. [46] 75. A release authority in relation to an FHSS determination can only be varied or revoked at a time before we begin treating any credit that you are entitled to in relation to amounts released from your superannuation interests under the FHSS scheme. [47] 76. Varying or revoking a release authority causes your entitlement to a credit under section 131-65, in relation to amounts paid by your superannuation provider to us in response to that release authority, to cease. [48] The revocation of a release authority does not prevent you making a later request under section 131-5 in relation to the same FHSS determination. [49] Returning first home super saver amounts to a superannuation fund 77. Subject to conditions, we must repay released amounts where [50] : 78. The amount must be repaid to the superannuation provider that paid the amount to us, provided we reasonably believe that: 79. The amount must be repaid within 30 business days after the day that we start holding the reasonable belief of the matters described in paragraph 78 of this Ruling. [51] 80. Where the amount cannot be repaid in the manner described in paragraph 78 of this Ruling then, subject to conditions, we must pay an amount equivalent to the released amount to another superannuation provider or you directly. 81. The payment of the equivalent amount is determined in an order and according to whether we reasonably believe: 82. The equivalent amount must be paid within 30 business days after the day that we start holding the reasonable belief of the matter that first so applies as described in paragraph 81 of this Ruling. [53] 83. An amount repaid to a superannuation provider in these circumstances is a rollover superannuation benefit. [54] Income tax in relation to released amounts 84. When an amount is paid by a superannuation fund to us pursuant to a release authority under the FHSS scheme, an amount is included in your assessable income (assessable FHSS released amount) for the income year corresponding to the financial year in which you request us to issue a release authority. [55] This is the case even if the amount is released from the superannuation provider in the following income year. However, you will not have an assessable FHSS released amount if you withdraw your request, or if your FHSS determination in relation to your request is amended or revoked. 85. Your assessable FHSS released amount includes an amount equal to the concessional contributions and the associated earnings set out in the FHSS determination. [56] However, this amount is reduced if you requested that a lesser amount be released under the release authority, or a lesser amount is released from your superannuation provider than you requested. In this situation, the amount is reduced by the difference between the FHSS maximum release amount and the sum of the FHSS released amounts. [57] 86. You are entitled to a non-refundable tax offset that is equal to 30% of the assessable FHSS released amount in the income year in which you request the release authority. [58] Obligations following a release request under the first home super saver scheme 87. The FHSS scheme broadly requires the released amount to be used to purchase your first home. Therefore, the following conditions must be met under the scheme: 88. We may extend the period for entering into a contract by up to 12 months. [73] Where we provide an extension, this means that you will have up to 24 months from the day after you make a valid release request to enter a contract to purchase a residential premises. 89. Where you do not notify us in the approved form of the matters specified in paragraph 87 of this Ruling you may be subject to FHSS tax. [74] However, this will not be the case where, during the described period for entering into a contract to purchase or construct a CGT asset that is residential premises in Australia, you have: First home super saver tax 90. Where you do not notify us in the approved form that you have entered into a contract to purchase or construct residential premises located in Australia, or made the required non-concessional contributions within the stipulated time periods [76] described in paragraphs 87 and 89 of this Ruling, you will be subject to FHSS tax at a rate of 20% of the assessable FHSS released amount. [77] 91. Your assessed FHSS tax is due and payable at the end of 21 days after we give you notice of the assessment of the amount of the FHSS tax. [78] Assisting unsuccessful previous attempts before 15 September 2024 to use the first home super saver scheme 92. There are transitional rules to assist individuals who unsuccessfully attempted to use the FHSS scheme before purchasing their first home. [79] 93. These rules apply if: 94. For the purpose of the transitional rules, the fact that you now hold a relevant property interest does not prevent you from applying to amend the original determination, amending your release request, or applying for us to vary a release authority. [84] 95. However, where an original FHSS determination is amended pursuant to these transitional rules, the amended determination must: 96. Where you apply to amend the original determination, amend your release request, or apply for us to vary a release authority under the transitional rules, the obligations and FHSS tax described in paragraphs 87 to 89 of this Ruling do not apply. [86] | Example 6:  assisting unsuccessful previous attempts before 15 September 2024 to use the first home super saver scheme 97. Temujin receives an FHSS determination on 14 February 2020. The FHSS determination shows an FHSS maximum release amount of $27,365. 98. Temujin immediately requests that we issue a release authority for the full amount to his superannuation fund and a release authority is issued. 99. However, Temujin's attempt to use the FHSS scheme in February 2020 is ultimately unsuccessful. We: 100. On 17 April 2021, Temujin acquires a relevant property interest under the FHSS scheme by purchasing a house in Adelaide and registering his interest in the property with the South Australian Land Title Office. 101. On 3 June 2025, we contact Temujin who confirms that he wishes to apply to amend his FHSS determination to remove the ineligible contributions. Temujin's FHSS determination is amended to only include his eligible contributions made up to 14 February 2020 plus the associated earnings in respect of those eligible contributions calculated to 14 February 2020. The amended FHSS determination shows an FHSS maximum release amount of $16,419. 102. Temujin is eligible to access the FHSS scheme using the transitional rules because: 103. Temujin makes a release request for $16,419 based on his amended FHSS determination on 10 June 2025 and that amount is released from his superannuation fund. 104. At the end of the 2024-25 financial year, Temujin receives a payment summary showing the assessable FHSS released amount and the PAYG amount withheld. He must include these amounts in his 202425 tax return. 105. However, as he is accessing the FHSS scheme using the transitional rules, Temujin: Date of effect 106. This Ruling applies from 15 September 2024. Commissioner of Taxation 16 September 2024 © AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).



What this Ruling is about | First home super saver scheme determinations | This publication (with the exception of statements made about the first home super saver tax) is a public ruling for the purposes of the Taxation Administration Act 1953. | To the extent that it is a public ruling for the purposes of the Taxation Administration Act 1953, if this Ruling applies to you, and you correctly rely on it, we will apply the law to you in the way set out in this Ruling. That is, you will not pay any more tax or penalties or interest in respect of the matters covered by this Ruling. | Statements about the first home super saver tax in this Ruling are not legally binding on the Commissioner. However, if you act in accordance with these statements in good faith, the Commissioner will endeavour to stand by these statements in applying the law.


Previous rulings: LCR 2018/5 (Withdrawn)
Related rulings: TR 2010/1 GSTR 2012/5
Legislative references: ANTS(GST)A 1999 195-1 ITAA 1936 Pt X ITAA 1936 317 ITAA 1997 104-115(1)(b) ITAA 1997 290-169 ITAA 1997 292-90(2)(c)(iiib) ITAA 1997 306-10(c)(iv) ITAA 1997 313-20(1) ITAA 1997 313-20(2) ITAA 1997 313-25 ITAA 1997 313-35 ITAA 1997 313-35(1)(a) ITAA 1997 313-35(1)(b) ITAA 1997 313-35(1)(ba) ITAA 1997 313-35(1)(c)(i) ITAA 1997 313-35(1)(c)(ii) ITAA 1997 313-35(1)(d) ITAA 1997 313-35(1)(e) ITAA 1997 313-35(1)(f) ITAA 1997 313-35(2) ITAA 1997 313-40 ITAA 1997 313-40(2) ITAA 1997 313-50 ITAA 1997 313-60 ITAA 1997 313-65 ITAA 1997 960-505 TAA 1953 Pt IIB Div 3 TAA 1953 Sch 1 TAA 1953 Sch 1 12-460 TAA 1953 Sch 1 131-5 TAA 1953 Sch 1 131-5(3)(c) TAA 1953 Sch 1 131-10(1) TAA 1953 Sch 1 131-10(1)(a) TAA 1953 Sch 1 131-12(1) TAA 1953 Sch 1 131-12(1)(b) TAA 1953 Sch 1 131-12(1)(c) TAA 1953 Sch 1 131-30(2) TAA 1953 Sch 1 131-30(3) TAA 1953 Sch 1 131-30(4) TAA 1953 Sch 1 131-30(5) TAA 1953 Sch 1 131-65 TAA 1953 Sch 1 131-80(1) TAA 1953 Sch 1 131-80(2) TAA 1953 Sch 1 131-80(3) TAA 1953 Sch 1 131-80(4) TAA 1953 Sch 1 138-10(1) TAA 1953 Sch 1 138-10(2)(a) TAA 1953 Sch 1 138-10(2)(a)(i) TAA 1953 Sch 1 138-10(2)(a)(ii) TAA 1953 Sch 1 138-10(2)(a)(iii) TAA 1953 Sch 1 138-10(2)(b) TAA 1953 Sch 1 138-10(2)(c) TAA 1953 Sch 1 138-10(2A) TAA 1953 Sch 1 138-10(2B) TAA 1953 Sch 1 138-10(2C) TAA 1953 Sch 1 138-13(1) TAA 1953 Sch 1 138-13(1)(a) TAA 1953 Sch 1 138-13(2) TAA 1953 Sch 1 138-13(3(a) TAA 1953 Sch 1 138-13(3)(b) TAA 1953 Sch 1 138-25 TAA 1953 Sch 1 138-30(1) TAA 1953 Sch 1 138-30(2) TAA 1953 Sch 1 138-30(3) TAA 1953 Sch 1 138-30(3)(a) TAA 1953 Sch 1 138-30(3)(b) TAA 1953 Sch 1 138-35 TAA 1953 Sch 1 138-35(1)(a) TAA 1953 Sch 1 138-35(2) TAA 1953 Sch 1 138-35(2)(b) TAA 1953 Sch 1 138-35(2)(c) TAA 1953 Sch 1 138-35(2)(d) TAA 1953 Sch 1 138-35(3) TAA 1953 Sch 1 138-35(4) TAA 1953 Sch 1 138-35(5) TAA 1953 Sch 1 138-40 SISR 1994 Pt 5 First Home Super Saver Tax Act 2017 3 First Home Super Saver Tax Act 2017 4 Treasury Laws Amendment (2023 Measures No. 3) Act 2023 Sch 4 28(2) Treasury Laws Amendment (2023 Measures No. 3) Act 2023 Sch 4 28(3) Treasury Laws Amendment (2023 Measures No. 3) Act 2023 Sch 4 28(4) Treasury Laws Amendment (2023 Measures No. 3) Act 2023 Sch 4 30 Treasury Laws Amendment (2023 Measures No. 3) Act 2023 Sch 4 30(1)(a) Treasury Laws Amendment (2023 Measures No. 3) Act 2023 Sch 4 30(1)(b) Treasury Laws Amendment (2023 Measures No. 3) Act 2023 Sch 4 30(1)(c) Treasury Laws Amendment (2023 Measures No. 3) Act 2023 Sch 4 30(1)(d) Treasury Laws Amendment (2023 Measures No. 3) Act 2023 Sch 4 30(2) Treasury Laws Amendment (2023 Measures No. 3) Act 2023 Sch 4 30(3) Treasury Laws Amendment (2023 Measures No. 3) Act 2023 Sch 4 30(4) Taxation Administration Regulations 2017 61A
Other references: Explanatory Memorandum to the Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 1) Bill 2017