Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 313.25

    You are entitled, for the income year mentioned in section   313 - 20, to a * tax offset that is equal to 30% of your * assessable FHSS released amount for the income year.

Note:   This offset cannot be refunded, transferred or carried forward (see item   20 of the table in subsection   63 - 10(1)).