Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Act 2012 (23 of 2012)

Schedule 4   Low income superannuation contribution

Superannuation (Government Co-contribution for Low Income Earners) Act 2003

1   Subsection 5(2) (after the paragraph relating to Part 2)

Insert:

• Part 2A (sections 12B to 12E) tells you who are the people entitled to a low income superannuation contribution. It also tells you how much the low income superannuation contribution is.