Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)

Schedule 6   Government Co-contribution for Low Income Earners

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

6   At the end of section 7

Add:

(2) However, the contribution is an eligible personal superannuation contribution only to the extent that the Commissioner has not allowed the contribution as a deduction for the person.