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
5 Section 56
Insert:
concessional contributions has the same meaning as in the Income Tax Assessment Act 1997.
low income superannuation tax offset means a low income superannuation taxoffset payable under this Act.
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