Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 313.10

    This Division applies to you for one or more amounts (the FHSS released amounts ) if:

  (a)   those amounts are paid in response to a release authority issued under Division   131 in Schedule   1 to the Taxation Administration Act 1953 in relation to a * first home super saver determination made in relation to you; and

  (b)   your entitlements under section   131 - 65 in that Schedule to credits relating to those amounts have not ceased under subsection   131 - 30(4) or 138 - 13(3) in that Schedule.