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Superannuation (Government Co‑contribution for Low Income Earners) Regulations 2022

I, General the Honourable David Hurley AC DSC (Retd), Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulations.

Dated 17 February 2022

  David Hurley
  Governor-General

By His Excellency's Command

Jane Hume
Minister for Superannuation, Financial Services and the Digital Economy

Contents
Part 1—Preliminary
1 Name
2 Commencement
3 Authority
4 Schedules
5 Definitions
6 Meaning of eligible account
Part 2—Co‑contributions
Division 1—Administration
7 Determining where a Government co‑contribution or underpaid amount is to be directed
Division 2—Payment of co‑contribution
8 Payment dates
9 Information to be given by Commissioner
Division 3—Overpayments
10 Information for recovery of overpayment
Part 3—Information generally
11 Change or omission in information given to the Commissioner
12 Giving a tax file number statement to the Commissioner
Part 4—Administration
13 Reports for Parliament—prescribed details
14 Reports for Parliament—details about low income superannuation tax offsets
Part 5—Miscellaneous
15 Amounts paid or repaid to be rounded up
Part 6—Transitional matters
16 Application and transitional provisions relating to the commencement of this instrument
Schedule 1—Repeals
Superannuation (Government Co‑contribution for Low Income Earners) Regulations 2004

Part 1—Preliminary