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  • Quarterly reports – Low income superannuation contributions

    1 April 2018 to 30 June 2018

    Report from the Commissioner of Taxation under subsection 12G(1) of the Superannuation (Government Co-contributions for Low Income Earners) Act 2003 and related regulations on the working of the Act during the period 1 April 2018 to 30 June 2018.

    The number of beneficiaries of a low income superannuation contribution made during the quarter
    (paragraph 21B(1)(a) of the regulations)



    The total amount of low income superannuation contributions made during the quarter by the Commissioner
    (paragraph 21B(1)(b) of the regulations)



    The total amount of low income superannuation contributions recovered during the quarter as overpaid amounts under section 24 of the Act
    (paragraph 21B(1)(c) of the regulations)



    1. This report includes determinations of entitlements made during the quarter from 1 April 2018 to 30 June 2018. A determination of entitlement occurs once both an individual’s eligibility and the amount of their entitlement have been established.
    2. Where a Low Income Superannuation Contribution entitlement represents an additional entitlement for a beneficiary in respect of a financial year, that beneficiary is not reported again.
    3. Both the total amount of Low Income Superannuation Contribution entitlements determined and the total amount recovered are rounded up to the next whole $1,000.
      Last modified: 22 Jul 2020QC 43557