Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Act 2013 (82 of 2013)
Schedule 2 Low income superannuation contribution: technical amendments
Superannuation (Government Co-contribution for Low Income Earners) Act 2003
10 Paragraph 12E(2)(a)
Omit "superannuation contributions covered by section 12D made by or for the person during the income year", substitute "person's concessional contributions for the financial year that corresponds to the income year".
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