Commonwealth Consolidated Acts Commonwealth Consolidated ActsIf 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