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  • 1 April 2023 to 30 June 2023

    Report from the Commissioner of Taxation under subsection 54(1) of the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 and related regulations on the working of the Act during the period 1 April 2023 to 30 June 2023:

    The total number of beneficiaries of government co-contributions


    The total amount of government co-contributions made


    The total amount of government co-contributions recovered



    1. A determination of entitlement occurs once both an individual’s eligibility and the amount of their entitlement have been established.
    2. Each beneficiary is only counted once regardless of the number of entitlements received for the quarter.
    3. The total amount recovered includes all amounts overpaid as a result of a subsequent amendment to an individual’s income tax assessment or a change to the superannuation contributions reported for that individual.
    4. The total amounts of government co-contributions made and recovered are rounded up to the nearest $1,000.
      Last modified: 05 Sep 2023QC 24113