Commonwealth Numbered Acts Commonwealth Numbered Acts
No. 46, 2008
Contents
1............ Short title............................................................................................ 1
2............ Commencement.................................................................................. 2
3............ Definitions.......................................................................................... 2
4............ Imposition of tax................................................................................ 3
5............ Amount of tax..................................................................................... 3
6............ Clawback tax amount.......................................................................... 3
7............ Non‑recognised Government FHSA contributions............................ 4
Income Tax (First Home Saver Accounts Misuse Tax) Act 2008
No. 46, 2008
An Act to impose income tax in respect of certain payments from first home saver accounts
[Assented to 25 June 2008]
The Parliament of Australia enacts: