Document ID: chunk:federal_register_of_legislation:C2017A00132:clause:1_21
Version: federal_register_of_legislation:C2017A00132
Segment Type: clause
Provision Reference: sch 1 cl 21
Character Range: 28924–30603

21  Subsection 995‑1(1)
Insert:
assessable FHSS released amount, for an income year, means the amount included in a person's assessable income for the income year under section 313‑20 in respect of the person's *FHSS released amounts.
assessed first home super saver tax means *first home super saver tax, as assessed under Schedule 1 to the Taxation Administration Act 1953.
FHSS eligible concessional contribution for a *financial year means a *concessional contribution for the financial year that is eligible to be released under section 138‑35 in Schedule 1 to the Taxation Administration Act 1953.
FHSS eligible non‑concessional contribution for a *financial year means a *non‑concessional contribution for the financial year that is eligible to be released under section 138‑35 in Schedule 1 to the Taxation Administration Act 1953.
FHSS maximum release amount has the meaning given by section 138‑25 in Schedule 1 to the Taxation Administration Act 1953.
FHSS releasable contributions amount has the meaning given by subsection 138‑30(1) in Schedule 1 to the Taxation Administration Act 1953.
FHSS released amounts has the meaning given by section 313‑10.
first home super saver determination has the meaning given by subsection 138‑10(1) in Schedule 1 to the Taxation Administration Act 1953.
first home super saver scheme means the scheme set out in:
 (a) Division 313; and
 (b) Division 138 in Schedule 1 to the Taxation Administration Act 1953;
and other provisions as they relate to those Divisions.
first home super saver tax means the tax imposed by the First Home Super Saver Tax Act 2017.

Division 2—Income tests

A New Tax System (Family Assistance) Act 1999