Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_3:p10
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 10/17)
Character Range: 1084222–1087018

under section 138‑10 if:
 (a) in the case of amending your request—you satisfy paragraphs 138‑10(2)(a) to (c); and
 (b) the Commissioner has not already made a *first home super saver determination in relation to your request.
 (2) Your amended request is treated as a valid request under section 138‑10.
 (3) Withdrawing your request does not prevent you from making a later request under section 138‑10.

138‑13  Amending or revoking a first home super saver determination
 (1) The Commissioner may decide to:
 (a) amend a *first home super saver determination made in relation to you if you satisfy paragraphs 138‑10(2)(a) to (c); or
 (b) revoke a first home super saver determination made in relation to you;
at any time before the Commissioner begins treating, under Division 3 of Part IIB, any credit to which you have become entitled under section 131‑65 in relation to a release authority relating to the determination.
Note: Like other first home super saver determinations, an amended determination will need to comply with Subdivision 138‑B.
 (2) The Commissioner may make a decision under subsection (1):
 (a) on the Commissioner's own initiative; or
 (b) on application by you to the Commissioner in the *approved form.
 (3) If a *first home super saver determination is amended or revoked under subsection (1) at a particular time, then at that time:
 (a) each of the following ceases to be valid or in force:
 (i) any request under section 131‑5 for a release authority in relation to that determination;
 (ii) any release authority issued in relation to such a request; and
 (b) any entitlement under section 131‑65 you had to a credit relating to such a request ceases.
Note: Paragraphs (a) and (b) apply to a request or release authority whether or not it has been amended or varied.
 (4) Notice of an amended determination given by the Commissioner under this section is prima facie evidence of the matters stated in the notice. For the purposes of paragraph 131‑5(3)(c), the Commissioner is treated as issuing the amended determination at the time this notice is given.

138‑15  Review
  If you are dissatisfied with:
 (a) a *first home super saver determination in relation to you; or
 (b) a decision the Commissioner makes not to make a determination under subsection 138‑10(2A); or
 (c) a decision the Commissioner makes under subsection 138‑13(1):
 (i) to amend or revoke a determination; or
 (ii) not to amend or revoke a determination;
you may object against the determination, or the decision, as the case requires, in the manner set out in Part IVC.

Subdivision 138‑B—FHSS maximum release amount

Guide to Subdivision 138‑B

138‑20  What this Subdivision is about

      Your FHSS maximum release amount comprises your eligible non‑concessional contributions, 85% of