Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026 (8 of 2026)

Schedule 4   Low income tax offset

Superannuation (Government Co-contribution for Low Income Earners) Act 2003

2   Paragraph 12E(2)(b)

Omit "$500 - $500", substitute "the amount worked out under subsection (3A) for that income year - the amount worked out under subsection (3A) for that income year".