Document ID: chunk:federal_register_of_legislation:C2012A00023:clause:4_12b
Version: federal_register_of_legislation:C2012A00023
Segment Type: clause
Provision Reference: sch 4 cl 12B
Character Range: 22281–23420

12B  Reference to Government co‑contribution includes reference to low income superannuation contribution
 (1) A law of the Commonwealth applies in relation to a low income superannuation contribution in the same way as it applies in relation to a Government co‑contribution.
 (2) Subsection (1) does not apply to:
 (a) the following provisions:
 (i) Part 2 of this Act (other than section 12);
 (ii) this Part;
 (iii) section 54 of this Act; and
 (b) any other law of the Commonwealth, to the extent that the other law relates to a provision mentioned in paragraph (a) of this subsection.
 (3) Paragraph 14(1)(a) (Commissioner to have regard to income tax return) does not apply in relation to a determination under section 13 if:
 (a) the determination relates to the payability of a low income superannuation contribution in respect of a person for an income year; and
 (b) the person was not required to lodge an income tax return for the income year.
 (4) Subsections 24(3) and (4) have an operation in respect of low income superannuation contributions that is separate to their operation in respect of Government co‑contributions.