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

PART 5 - UNDERPAYMENTS AND OVERPAYMENTS  

Division 1 - Underpayments  

SECTION 23  

23   SMALL UNDERPAYMENTS  
If:

(a) the Commissioner makes a determination under section 19 in relation to a Government co-contribution in respect of a person for an income year; and

(b) the underpaid amount is less than $5; and

(c) the underpaid amount is to be paid by cheque to:

(i) the person; or

(ii) the person's legal personal representative;

the amount of the co-contribution is increased by the difference between $5 and the underpaid amount.