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
3 At the end of subsection 14(1)
Add:
; and (d) any other information that:
(i) is held or was obtained by the Commissioner under or for the purposes of a taxation law (within the meaning of the Income Tax Assessment Act 1997); and
(ii) the Commissioner considers is reasonably necessary to make the determination.
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