Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 313.45

What this Subdivision is about

If an amount is released from your superannuation interests under the first home super saver scheme, and you do not enter into a contract within a particular period to purchase or construct a residential premises, you may make one or more non - concessional contributions. If you do not notify the Commissioner that you have made the contributions, you may be liable for tax under Subdivision   313 - E.

Table of sections

Operative provisions

313 - 50   Contributing amounts to superannuation


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