Document ID: chunk:federal_register_of_legislation:C2018C00325:section:23
Version: federal_register_of_legislation:C2018C00325
Segment Type: section
Provision Reference: s 23
Character Range: 41502–41995

23  Small underpayments
  If:
 (a) the Commissioner makes a determination under section 19 in relation to a Government co‑contribution in respect of a person for an income year; and
 (b) the underpaid amount is less than $5; and
 (c) the underpaid amount is to be paid by cheque to:
 (i) the person; or
 (ii) the person's legal personal representative;
the amount of the co‑contribution is increased by the difference between $5 and the underpaid amount.

Division 2—Recovery of overpayments