Assessable First home super saver (FHSS) released amount
You must include the assessable FHSS released amount, shown on your payment summary, in your tax return for the year in which you request the ATO to issue a release authority.
You will also need to include the tax withheld amount so that you pay the correct amount of tax.
You must use this worksheet to enter any Item 24 - Category 3 (FHSS) amounts received at label R.
When you close the worksheet, we'll update labels R and S in the main return.
CCH References
13-790 First home savers superannuation scheme