Document ID: chunk:federal_register_of_legislation:C2018C00325:front:0:p1
Version: federal_register_of_legislation:C2018C00325
Segment Type: other
Provision Reference: 
Character Range: 0–3048

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

No. 110, 2003

Compilation No. 28

Compilation date:   1 July 2018

Includes amendments up to: Act No. 132, 2017

Registered:    8 August 2018

About this compilation

This compilation

This is a compilation of the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 that shows the text of the law as amended and in force on 1 July 2018 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents
Part 1—Preliminary
1 Short title
2 Commencement
3 Act binds Crown
4 Geographical application of Act
5 Overview of the Act
Part 2—Government co‑contribution in respect of low income earners
Division 1—Government co‑contribution
6 Person in respect of whom Government co‑contribution payable
7 Contributions that attract matching Government co‑contributions
8 Total income for income year
Division 2—Amount of the Government co‑contribution
9 Basic rule—Government co‑contribution matches personal contributions
10 Taper based on total income for the income year
10A Increases in lower and higher income threshold
11 Minimum Government co‑contribution
12 Government co‑contribution increased by interest amount if paid late in certain circumstances
12A Amount of the Government co‑contribution for 2005‑06 income year
Part 2A—Low income superannuation tax offset
12B Reference to Government co‑contribution includes reference to low income superannuation tax offset
12C Person entitled to low income superannuation tax offset