Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Act 2012 (23 of 2012)
Schedule 4 Low income superannuation contribution
Superannuation (Government Co-contribution for Low Income Earners) Act 2003
1 Subsection 5(2) (after the paragraph relating to Part 2)
Insert:
• Part 2A (sections 12B to 12E) tells you who are the people entitled to a low income superannuation contribution. It also tells you how much the low income superannuation contribution is.
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