Document ID: chunk:federal_register_of_legislation:C2013A00082:clause:2_12
Version: federal_register_of_legislation:C2013A00082
Segment Type: clause
Provision Reference: sch 2 cl 12
Character Range: 6453–7162

12  At the end of section 12E
Add:
 (3) If, apart from this subsection:
 (a) there would be an underpaid amount as mentioned in section 19 in respect of the person's low income superannuation contribution for the income year; and
 (b) the underpaid amount would be less than $10;
decrease the amount of that low income superannuation contribution by that underpaid amount.
 (4) If, apart from this subsection:
 (a) there would be an amount overpaid as mentioned in section 24 in respect of the person's low income superannuation contribution for the income year; and
 (b) the amount overpaid would be less than $10;
increase the amount of that low income superannuation contribution by that amount overpaid.