Tax Laws Amendment (2010 Measures No. 3) Act 2010 (90 of 2010)
Schedule 1 Government co-contribution for low income earners
Superannuation (Government Co-contribution for Low Income Earners) Act 2003
5 Paragraph 10A(1)(b)
After "each later income year", insert "(apart from the 2010-11 and 2011-12 income years)".