Document ID: chunk:federal_register_of_legislation:C2017C00211:clause:7_9
Version: federal_register_of_legislation:C2017C00211
Segment Type: clause
Provision Reference: sch 7 cl 9
Character Range: 45884–46676

9  Transitional—Deadlines for the final financial year for a LISC

Determining that a LISC is payable
(1) The Commissioner must not determine under section 13 of the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003 that a low income superannuation contribution is payable unless the Commissioner becomes satisfied, before 1 July 2019, that the contribution is payable.

Determining that an underpaid amount of LISC is payable
(2) The Commissioner must not determine under section 19 of the Superannuation (Government Co‑contribution for Low Income Earners) Act 2003 that an underpaid amount is to be paid unless the Commissioner becomes satisfied, before 1 July 2019, that the amount paid is less than the correct amount of low income superannuation contribution.