Small Superannuation Accounts Act 1995

PART 12A - GOVERNMENT CO-CONTRIBUTIONS FOR LOW INCOME EARNERS  

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History

Pt 12A inserted by No 111 of 2003, s 3 and Sch 1 item 15, applicable in relation to contributions made to complying superannuation funds and RSAs on or after 1 July 2003.

SECTION 91D   CREDITING OF DEPOSITS  

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91D(1)   [Application]  

Part 5 does not apply to a deposit made under this Part.

91D(2)   [Transfer of deposit]  

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An amount equal to a deposit made under this Part is to be credited to the Special Account.

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History

S 91D(2) amended by No 8 of 2005, s 3 and Sch 1 item 362, by substituting ``credited to the Special Account'' for ``transferred from the Consolidated Revenue Fund to the Reserve'', effective 22 February 2005. For savings provisions see note under s 3 .

91D(3)   [Account to be credited]  

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As soon as practicable after the amount is credited to the Special Account under subsection (2), the individual's account is to be credited with an amount equal to the deposit.

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History

S 91D(3) amended by No 8 of 2005, s 3 and Sch 1 item 363, by substituting ``credited to the Special Account'' for ``transferred to the Reserve'', effective 22 February 2005. For savings provisions see note under s 3 .

S 91D inserted by No 111 of 2003, s 3 and Sch 1 item 15, applicable in relation to contributions made to superannuation funds and RSAs on or after 1 July 2003.

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