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

6   Application of amendments

(1) The amendments made by this Schedule apply to the 2017-18 income year and later income years.

(2) The following provisions of the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 apply in relation to a low income superannuation contribution in the same way as they apply in relation to a low income superannuation tax offset:

(a) sections 24 and 25;

(b) any other provision of that Act to the extent that it relates to the provisions mentioned in paragraph (a).