SUPERANNUATION (GOVERNMENT CO-CONTRIBUTION FOR LOW INCOME EARNERS) ACT 2003

PART 2A - LOW INCOME SUPERANNUATION TAX OFFSET  

SECTION 12G   REPORTS ON THIS PART  

12G(1)  
After the end of each quarter the Commissioner must give the Minister a report, for presentation to the Parliament, on the working of this Part during the quarter. The report must include, for the quarter to which the report relates, the prescribed details about beneficiaries of, and amounts of, low income superannuation tax offsets.

12G(2)  
After the end of each financial year the Commissioner must give the Minister a report, for presentation to the Parliament, that:


(a) is on the working of this Part during the financial year; and


(b) includes, for the financial year to which the report relates, the prescribed details about beneficiaries of, and amounts of, low income superannuation tax offsets.




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