Tax and Superannuation Laws Amendment (Increased Concessional Contributions Cap and Other Measures) Act 2013 (82 of 2013)
Schedule 2 Low income superannuation contribution: technical amendments
Superannuation (Government Co-contribution for Low Income Earners) Act 2003
14 Section 56
Insert:
concessional contributions has the same meaning as in the Income Tax Assessment Act 1997.