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
9 Subsection 12E(1)
Omit "person is entitled to a low income superannuation contribution for an income year of the person under section 12C", substitute "low income superannuation contribution is payable under subsection 12C(1) or (2) in respect of a person for an income year".
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