Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Act 2013 (82 of 2013)

Schedule 2   Low income superannuation contribution: technical amendments

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

11   Paragraph 12E(2)(c)

Repeal the paragraph, substitute:

(c) if the amount worked out under paragraph (a) is less than $10 - $10.