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LCR 2018/5, which issued on 15 August 2018, provides guidance on the operation of the First home super saver scheme.

The First home super saver scheme law was amended by the Treasury Laws Amendment (2023 Measures No. 3) Act 2023. Those amendments commence on 15 September 2024.

LCR 2018/5 is to be replaced by Taxation Ruling TR 2024/4 First home super saver scheme which issues on 16 September 2024 and provides guidance on the operation of the scheme following those amendments.

To the extent that the views in LCR 2018/5 still apply, they have been incorporated into TR 2024/4.