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.




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