Superannuation (Government Co-Contribution for Low Income Earners) Act 2003
If:
(a) the Commissioner makes a determination under section 19 in relation to a Government co-contribution in respect of a person for an income year; and
(b) the underpaid amount is less than $5; and
(c) the underpaid amount is to be paid by cheque to:
(i) the person; or
(ii) the person's legal personal representative;
the amount of the co-contribution is increased by the difference between $5 and the underpaid amount.
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