Commonwealth Numbered Acts

FIRST HOME SAVER ACCOUNTS ACT 2008 (NO. 44, 2008) - SECT 49

                   The amount of the Government FHSA contribution is increased by the difference between $5 and the underpaid amount if:

                     (a)  the Commissioner makes a determination under subsection 46(3) in relation to an underpaid amount; and

                     (b)  the underpaid amount is less than $5; and

                     (c)  the underpaid amount is to be paid by cheque to:

                              (i)  the person; or

                             (ii)  the person's legal personal representative.