Document ID: chunk:federal_register_of_legislation:C2012A00075:clause:4_10
Version: federal_register_of_legislation:C2012A00075
Segment Type: clause
Provision Reference: sch 4 cl 10
Character Range: 26344–27002

10  Subsection 995‑1(1) (definition of reportable superannuation contributions)
Repeal the definition, substitute:
reportable superannuation contributions, for an individual and an income year, means the sum of:
 (a) the individual's *reportable employer superannuation contributions (if any) for the income year; and
 (b) the individual's deductions (if any) under Subdivision 290‑C for the income year;
reduced (but not below zero) by the amount of any contributions disregarded under section 292‑467 for the individual for the *financial year corresponding to the income year.

Superannuation (Government Co‑contribution for Low Income Earners) Act 2003