Tax Laws Amendment (2009 Measures No. 1) Act 2009 (27 of 2009)
Schedule 3 Reforms to income tests
Part 3 Amendment of income tests
Superannuation (Government Co-contribution for Low Income Earners) Act 2003
88 At the end of subsection 8(1)
Add:
; and (c) the total of the person’s reportable employer superannuation contributions (within the meaning of the Income Tax Assessment Act 1997) for the income year.
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