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

PART 3 - DETERMINATION THAT GOVERNMENT CO-CONTRIBUTION PAYABLE  

SECTION 14   MATTERS COMMISSIONER HAS REGARD TO IN MAKING DETERMINATION  

14(1)    
In deciding whether to make a determination under section 13, the Commissioner must have regard to:

(a) the income tax return lodged for the person for the income year; and

(b) information about the contributions made to a complying superannuation fund, or an RSA, during the income year by, or in respect of, the person contained in:

(i) statements given to the Commissioner by superannuation providers under the Superannuation Contributions Tax (Assessment and Collection) Act 1997 ; and

(ii) statements given to the Commissioner by superannuation providers under the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 ; and

(iii) statements given to the Commissioner under Division 390 in Schedule 1 to the Taxation Administration Act 1953 ; and

(c) information provided to the Commissioner in relation to the income year in response to requirements by the Commissioner under paragraph 353-10(1)(a) in Schedule 1 to the Taxation Administration Act 1953 for the purpose of the administration or operation of this Act; and

(d) any other information that:

(i) is held or was obtained by the Commissioner under or for the purposes of a taxation law (within the meaning of the Income Tax Assessment Act 1997 ); and

(ii) the Commissioner considers is reasonably necessary to make the determination.

14(2)    
Paragraph (1)(b) does not apply if:

(a) the person dies during the income year; and

(b) the trustee of the person ' s estate requests the Commissioner to make a determination before the statements referred to in that paragraph are given to the Commissioner.