Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (81 of 2016)

Schedule 4   Low income superannuation tax offset

Part 1   Low income superannuation tax offset

Superannuation (Government Co-contribution for Low Income Earners) Act 2003

1   Subsection 5(2)

After:

• Part 2 (sections 6 to 12) tells you who are the people in respect of whom a Government co-contribution is payable. It also tells you how much the co-contribution is.

insert:

• Part 2A (sections 12B to 12G) tells you who are the people entitled to a low income superannuation tax offset. It also tells you how much the low income superannuation tax offset is.