Document ID: chunk:federal_register_of_legislation:C2012A00023:clause:4_12c
Version: federal_register_of_legislation:C2012A00023
Segment Type: clause
Provision Reference: sch 4 cl 12C
Character Range: 23420–24204

12C  Person entitled to low income superannuation contribution
  A low income superannuation contribution is payable under this Act in respect of a person for an income year of the person if:
 (a) one or more superannuation contributions covered by section 12D are made during the income year by or for the person; and
 (b) the person's adjusted taxable income for the income year (worked out in accordance with Schedule 3 to the A New Tax System (Family Assistance) Act 1999 (disregarding clauses 3 and 3A of that Schedule)) does not exceed $37,000; and
 (c) the requirement in paragraph 6(1)(b) is satisfied in respect of the person in relation to the income year; and
 (d) the requirement in paragraph 6(1)(f) is satisfied in respect of the person in relation to the income year.