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
6 After subsection 10A(5)
Insert:
(5A) Despite subsection (5), the indexation factor for the 2010-11 and 2011-12 income years is 1.