Document ID: chunk:federal_register_of_legislation:C2018C00325:front:0:p2
Version: federal_register_of_legislation:C2018C00325
Segment Type: other
Provision Reference: 
Character Range: 2750–5530

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
12E Amount of low income superannuation tax offset
12F Consequences if estimates no longer accurate
12G Reports on this Part
Part 3—Determination that Government co‑contribution payable
13 Commissioner's determination
14 Matters Commissioner has regard to in making determination
Part 4—Payment of the Government co‑contribution
15 Commissioner to determine where the Government co‑contribution payment is to be directed
16 Superannuation provider to return Government co‑contribution that cannot be credited to account
17 Payment of Government co‑contribution
18 Commissioner to give information if co‑contribution paid
Part 5—Underpayments and overpayments
Division 1—Underpayments
19 Underpayment determinations
20 Superannuation provider to return underpaid amount that cannot be credited to account
21 Government co‑contribution increased by interest amount if underpaid amount paid late in certain circumstances
22 Government co‑contribution increased by interest amount if underpaid amount due to administrative error
23 Small underpayments
Division 2—Recovery of overpayments
24 Recovery of overpayment of Government co‑contribution in respect of a person
Part 5A—General interest charge
25 When general interest charge payable
Part 6—Enforcement
Division 1—Record keeping obligations
32 Records to be kept and retained by superannuation provider
Division 2—Infringement notices
33 When an infringement notice can be served
34 Matters to be included in an infringement notice
35 Withdrawal of infringement notice
36 What happens if penalty is paid
37 More than one infringement notice may not be served for the same offence
38 Infringement notice not required to be served
39 Commissioner may extend period for payment of penalty
Part 7—Administration
Division 1—General administration
46 Commissioner to have general administration of the Act
47 Decisions to be in writing
48 Commissioner may arrange for use of computer programs to make decisions
Division 2—Review of decisions
49 Review of decisions
50 Authorised review officers
51 Withdrawal of review applications
Division 3—Other administrative matters
52 Tax file numbers
54 Reports
Part 8—Miscellaneous
55 Regulations
Part 9—Dictionary
56 Dictionary
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
An Act to provide for contributions to be made towards the superannuation of low income earners, and for related purposes

Part 1—Preliminary