Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 313.25

Amount of the tax offset

                   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)).

Guide to Subdivision 313-C



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