Document ID: chunk:federal_register_of_legislation:C2012A00023:clause:4_12d
Version: federal_register_of_legislation:C2012A00023
Segment Type: clause
Provision Reference: sch 4 cl 12D
Character Range: 24204–24899

12D  Contributions that attract matching low income superannuation contribution
  A contribution made by or for a person is covered by this section if:
 (a) the contribution was or is made on or after 1 July 2012; and
 (b) the contribution is a concessional contribution (within the meaning of the Income Tax Assessment Act 1997) for the financial year that corresponds to the income year in which the contribution was or is made; and
 (c) the contribution was or is made for the purpose of providing superannuation benefits for the person (regardless of whether the benefits are payable to the person's dependants if the person dies before or after becoming entitled to receive the benefits).