Commonwealth Consolidated Acts

FIRST HOME SAVER ACCOUNTS ACT 2008 - SECT 37

                   For the purposes of this Part, a person may, in the approved form, notify the Commissioner that:

                     (a)  the person is not required to lodge an income tax return for an income year corresponding to a financial year; and

                     (b)  the person satisfied the residency requirement in subsection 36(2) for at least part of that year.