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''First Home Saver Accounts'' (FHSAs) were a 2007 election policy of the Australian Labor Party. FHSAs were offered from 1 October 2008 after a consultation period and passage of the ''First Home Saver Account Act 2008''〔http://www.austlii.edu.au/au/legis/cth/consol_act/fhsaa2008273/index.html〕 through the Australian Parliament. FHSAs offer several benefits to first home savers including: # a variable interest rate; # a tax rate of 15% (cf the individual's marginal tax rate), that is paid by the FHSA provider; # 17% government contribution, up to a specified limit. # Tax-free withdrawal. # Flexibility in determining how much is contributed, up to a maximum account balance cap over the life of the FHSA.〔http://www.ato.gov.au/individuals/content.asp?doc=/content/00250962.htm&page=2&H2〕 In the 2014-15 Federal Budget, the Federal Government announced plans to wind back and abolish the FHSA scheme.〔https://www.ato.gov.au/General/New-legislation/In-detail/Direct-taxes/Income-tax-for-individuals/Abolition-of-the-first-home-saver-accounts-(FHSA)-scheme〕 == Eligibility == To become a FHSA holder an individual must: * be aged at least 18 and under 65 years * have and quote a tax file number in their application * not have previously owned a home in Australia that was their main residence * not have previously had a first home saver account.〔http://www.austlii.edu.au/au/legis/cth/consol_act/fhsaa2008273/s15.html〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「First home saver account」の詳細全文を読む スポンサード リンク
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