Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (81 of 2016)
Schedule 3 Non-concessional contributions
Superannuation (Government Co-contribution for Low Income Earners) Act 2003
7 After paragraph 6(1)(d)
Insert:
(da) the person's non-concessional contributions for the financial year corresponding to the income year do not exceed the person's non-concessional contributions cap for the financial year; and
(db) immediately before the start of that financial year, the person's total superannuation balance is less than the general transfer balance cap for that financial year; and
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
