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

9   Subsection 12E(1)

Omit "person is entitled to a low income superannuation contribution for an income year of the person under section 12C", substitute "low income superannuation contribution is payable under subsection 12C(1) or (2) in respect of a person for an income year".