First home saver accounts (FHSA) activity report specification v1.0.2



Original Published Date: 

30/09/2013 - 03:45pm

Effective Date: 

01/07/2015 - 12:30am


  • Current

Tax Category: 

  • Investment bodies

Resource Type: 

  • Specifications


A Final electronic reporting specification version (1.0.2) of the First home saver accounts (FHSA) statement has been released. Tracked and clean versions of the changes have been published. A description of changes follows:

Differences between version 1.0.1 and 1.0.2

General Key changes

  • General wording changes to allow for consistency, update and clarify information and processes
  • Changes have not been tracked where sentences have been restructured and the intent/information has not changed
  • Updates to links and hyperlinks
  • Section 1 Introduction
    -  details to abolish the first home saver accounts scheme

Changes to data records, values and definitions

  • There is no change to ATO report specification version number field and associated data definition 7.10, it remains as FHSAV001.0
  • An alert box has been added to 7.32 Date of report, advising that the report date must be prior to the 01/07/2015 as the 2014-15 annual report will be the final FHSA report required from providers. However providers may continue to lodge prior years original and amendment reports using the file structure set out in this document.
  • Data field definition 7.64 FHSA holder sex, definition for option U has been updated from not known to not known/indeterminate

A comprehensive list of changes can be found in the commencing section ‘Changes in this version of the specification’ of the document.

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