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

5   At the end of section 7

Add:

(c) the contribution is not any of the following:

(i) a roll-over superannuation benefit (within the meaning of the Income Tax Assessment Act 1997);

(ii) a superannuation lump sum that is paid from a foreign superannuation fund (within the meaning of the Income Tax Assessment Act 1997);

(iii) a directed termination payment (within the meaning of section 82-10F of the Income Tax (Transitional Provisions) Act 1997).