Notice of Withdrawal
1
LCR 2018/5, which issued on 15 August 2018, provides guidance on the operation of the First home super saver scheme.
2
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.
3
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.
4
To the extent that the views in LCR 2018/5 still apply, they have been incorporated into TR 2024/4.