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Superannuation (Government Co-Contribution for Low Income Earners) Act 2003
- PART 1 - PRELIMINARY
- SECTION 1 SHORT TITLE
- SECTION 2 COMMENCEMENT
- SECTION 3 ACT BINDS CROWN
- SECTION 4 GEOGRAPHICAL APPLICATION OF ACT
- SECTION 5 OVERVIEW OF THE ACT
- PART 2 - GOVERNMENT CO-CONTRIBUTION IN RESPECT OF LOW INCOME EARNERS
- Division 1 - Government co-contribution
- SECTION 6 PERSON IN RESPECT OF WHOM GOVERNMENT CO-CONTRIBUTION PAYABLE
- SECTION 7 CONTRIBUTIONS THAT ATTRACT MATCHING GOVERNMENT CO-CONTRIBUTIONS
- SECTION 8 TOTAL INCOME FOR INCOME YEAR
- Division 2 - Amount of the Government co-contribution
- SECTION 9 BASIC RULE - GOVERNMENT CO-CONTRIBUTION MATCHES PERSONAL CONTRIBUTIONS
- SECTION 10 TAPER BASED ON TOTAL INCOME FOR THE INCOME YEAR
- SECTION 10A INCREASES IN LOWER AND HIGHER INCOME THRESHOLD
- SECTION 11 MINIMUM GOVERNMENT CO-CONTRIBUTION
- SECTION 12 GOVERNMENT CO-CONTRIBUTION INCREASED BY INTEREST AMOUNT IF PAID LATE IN CERTAIN CIRCUMSTANCES
- SECTION 12A AMOUNT OF THE GOVERNMENT CO-CONTRIBUTION FOR 2005-06 INCOME YEAR
- PART 2A - LOW INCOME SUPERANNUATION TAX OFFSET
- SECTION 12B REFERENCE TO GOVERNMENT CO-CONTRIBUTION INCLUDES REFERENCE TO LOW INCOME SUPERANNUATION TAX OFFSET
- SECTION 12C PERSON ENTITLED TO LOW INCOME SUPERANNUATION TAX OFFSET
- ### (Repealed) SECTION 12D CONTRIBUTIONS THAT ATTRACT MATCHING LOW INCOME SUPERANNUATION CONTRIBUTION
- SECTION 12E AMOUNT OF LOW INCOME SUPERANNUATION TAX OFFSET
- SECTION 12F CONSEQUENCES IF ESTIMATES NO LONGER ACCURATE
- SECTION 12G REPORTS ON THIS PART
- PART 3 - DETERMINATION THAT GOVERNMENT CO-CONTRIBUTION PAYABLE
- SECTION 13 COMMISSIONER'S DETERMINATION
- SECTION 14 MATTERS COMMISSIONER HAS REGARD TO IN MAKING DETERMINATION
- PART 4 - PAYMENT OF THE GOVERNMENT CO-CONTRIBUTION
- SECTION 15 COMMISSIONER TO DETERMINE WHERE THE GOVERNMENT CO-CONTRIBUTION PAYMENT IS TO BE DIRECTED
- SECTION 16 SUPERANNUATION PROVIDER TO RETURN GOVERNMENT CO-CONTRIBUTION THAT CANNOT BE CREDITED TO ACCOUNT
- SECTION 17 PAYMENT OF GOVERNMENT CO-CONTRIBUTION
- SECTION 18 COMMISSIONER TO GIVE INFORMATION IF CO-CONTRIBUTION PAID
- PART 5 - UNDERPAYMENTS AND OVERPAYMENTS
- Division 1 - Underpayments
- SECTION 19 UNDERPAYMENT DETERMINATIONS
- SECTION 20 SUPERANNUATION PROVIDER TO RETURN UNDERPAID AMOUNT THAT CANNOT BE CREDITED TO ACCOUNT
- SECTION 21 GOVERNMENT CO-CONTRIBUTION INCREASED BY INTEREST AMOUNT IF UNDERPAID AMOUNT PAID LATE IN CERTAIN CIRCUMSTANCES
- SECTION 22 GOVERNMENT CO-CONTRIBUTION INCREASED BY INTEREST AMOUNT IF UNDERPAID AMOUNT DUE TO ADMINISTRATIVE ERROR
- SECTION 23 SMALL UNDERPAYMENTS
- Division 2 - Recovery of overpayments
- SECTION 24 RECOVERY OF OVERPAYMENT OF GOVERNMENT CO-CONTRIBUTION IN RESPECT OF A PERSON
- PART 5A - GENERAL INTEREST CHARGE
- SECTION 25 WHEN GENERAL INTEREST CHARGE PAYABLE
- PART 6 - ENFORCEMENT
- Division 1 - Record keeping obligations
- ### (Repealed) SECTION 26 SUPERANNUATION PROVIDERS MUST GIVE STATEMENTS TO COMMISSIONER
- ### (Repealed) SECTION 27 STATEMENTS WHERE CONTRIBUTED AMOUNTS TRANSFERRED BETWEEN SUPERANNUATION PROVIDERS
- ### (Repealed) SECTION 28 STATEMENTS FROM SUPERANNUATION PROVIDERS TO MEMBERS
- ### (Repealed) SECTION 29 FORM IN WHICH INFORMATION IS TO BE GIVEN TO COMMISSIONER OR SUPERANNUATION PROVIDER
- ### (Repealed) SECTION 30 COMMISSIONER MAY REQUIRE MEMBER OR LEGAL REPRESENTATIVE TO GIVE INFORMATION
- ### (Repealed) SECTION 31 COMMISSIONER MAY REQUIRE SUPERANNUATION PROVIDER TO GIVE INFORMATION
- SECTION 32 RECORDS TO BE KEPT AND RETAINED BY SUPERANNUATION PROVIDER
- Division 2 - Infringement notices
- SECTION 33 WHEN AN INFRINGEMENT NOTICE CAN BE SERVED
- SECTION 34 MATTERS TO BE INCLUDED IN AN INFRINGEMENT NOTICE
- SECTION 35 WITHDRAWAL OF INFRINGEMENT NOTICE
- SECTION 36 WHAT HAPPENS IF PENALTY IS PAID
- SECTION 37 MORE THAN ONE INFRINGEMENT NOTICE MAY NOT BE SERVED FOR THE SAME OFFENCE
- SECTION 38 INFRINGEMENT NOTICE NOT REQUIRED TO BE SERVED
- SECTION 39 COMMISSIONER MAY EXTEND PERIOD FOR PAYMENT OF PENALTY
- (Repealed) Division 3 - Access to premises
- ### (Repealed) SECTION 40 APPOINTMENT OF AUTHORISED PERSONS
- ### (Repealed) SECTION 41 POWERS OF AUTHORISED PERSON IN RELATION TO PREMISES
- ### (Repealed) SECTION 42 OBSTRUCTION OF AUTHORISED PERSON ACTING UNDER A WARRANT
- ### (Repealed) SECTION 43 PERSONS TO ASSIST AUTHORISED PERSONS ACTING UNDER A WARRANT
- ### (Repealed) SECTION 44 WARRANT TO ENTER PREMISES
- ### (Repealed) SECTION 45 IDENTITY CARDS
- PART 7 - ADMINISTRATION
- Division 1 - General administration
- SECTION 46 COMMISSIONER TO HAVE GENERAL ADMINISTRATION OF THE ACT
- SECTION 47 DECISIONS TO BE IN WRITING
- SECTION 48 COMMISSIONER MAY ARRANGE FOR USE OF COMPUTER PROGRAMS TO MAKE DECISIONS
- Division 2 - Review of decisions
- SECTION 49 REVIEW OF DECISIONS
- SECTION 50 AUTHORISED REVIEW OFFICERS
- SECTION 51 WITHDRAWAL OF REVIEW APPLICATIONS
- Division 3 - Other administrative matters
- SECTION 52 TAX FILE NUMBERS
- ### (Repealed) SECTION 53 SECRECY
- SECTION 54 REPORTS
- PART 8 - MISCELLANEOUS
- SECTION 55 REGULATIONS
- PART 9 - DICTIONARY
- SECTION 56 DICTIONARY
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