Document ID: chunk:federal_register_of_legislation:C2013A00082:clause:2_12f
Version: federal_register_of_legislation:C2013A00082
Segment Type: clause
Provision Reference: sch 2 cl 12F
Character Range: 7194–7874

12F  Consequences if estimates no longer accurate
 (1) Treat a low income superannuation contribution as never having been payable under subsection 12C(2) in respect of a person for an income year if:
 (a) the Commissioner obtains information after making the determination under section 13 that the contribution was so payable; and
 (b) the Commissioner decides that, had the Commissioner obtained that information before making the determination, the Commissioner would not have made the determination.
Note: The contribution will be recoverable under section 24.
 (2) The Commissioner must give the person written notice of the Commissioner's decision under paragraph (1)(b).