Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (81 of 2016)

Schedule 4   Low income superannuation tax offset

Part 1   Low income superannuation tax offset

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

5   Section 56

Insert:

concessional contributions has the same meaning as in the Income Tax Assessment Act 1997.

low income superannuation tax offset means a low income superannuation taxoffset payable under this Act.