138-12
CurrentWithdrawing or amending your request
Volume 2Schedule 1, Chapter 2, Part 2-10 to Chapter 4, Part 4-25 (sections 45-1 to 298-110)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 3Collection, recovery and administration of other taxes
Part 3-20Superannuation
Division 138First home super saver scheme
Subdivision 138-AFirst home super saver determination
138-12 Withdrawing or amending your request
(1)
You may, by notifying the Commissioner in the *approved form, withdraw or amend your valid request made under section 138‑10 if:
(a)
in the case of amending your request—you satisfy paragraphs 138‑10(2)(a) to (c); and
(b)
the Commissioner has not already made a *first home super saver determination in relation to your request.
(2)
Your amended request is treated as a valid request under section 138‑10.
(3)
Withdrawing your request does not prevent you from making a later request under section 138‑10.
This Act’s bill:Second reading speech
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