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
3 Subsection 12B(3)
Repeal the subsection, substitute:
(3) Paragraph 14(1)(a) (Commissioner to have regard to income tax return) does not apply in deciding whether to make a determination under section 13 that a low income superannuation contribution is payable under subsection 12C(2) in respect of a person for an income year.
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