Document ID: chunk:federal_register_of_legislation:F2022L00155:reg:4
Version: federal_register_of_legislation:F2022L00155
Segment Type: reg
Provision Reference: reg 4
Character Range: 7376–9840

4     The person has one or more eligible accounts and has not nominated an eligible account to the Commissioner for the purpose of receiving a Government co‑contribution  (a) if one, and only one, of the eligible accounts has received a Government co‑contribution in the current financial year—that eligible account; or
                                                                                                                                                                            (b) if paragraph (a) does not apply—the eligible account:
                                                                                                                                                                            (i) to which the person has made the greatest amount of eligible personal superannuation contributions; or
                                                                                                                                                                            (ii) with the greatest amount of concessional contributions;
                                                                                                                                                                             in the most recent financial year for which the Commissioner has received a statement in respect of the person under section 390‑5 in Schedule 1 to the Taxation Administration Act 1953; or
                                                                                                                                                                            (c) if paragraphs (a) and (b) do not apply—the person's eligible account with the most recent opened account date; or
                                                                                                                                                                            (d) if paragraphs (a), (b) and (c) do not apply—the person's eligible account with the highest account balance in the most recent financial year for which the Commissioner has received a statement in respect of the person under section 390‑5 in Schedule 1 to the Taxation Administration Act 1953; or
                                                                                                                                                                            (e) if paragraphs (a), (b), (c) and (d) do not apply—the eligible account determined by the Commissioner