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
6 At the end of section 7
Add:
(2) However, the contribution is an eligible personal superannuation contribution only to the extent that the Commissioner has not allowed the contribution as a deduction for the person.
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