Tax Laws Amendment (Simplified Superannuation) Act 2007 (9 of 2007)

Schedule 6   Government Co-contribution for Low Income Earners

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

1   Paragraph 6(1)(b)

Repeal the paragraph, substitute:

(b) 10% or more of the person’s total income for the income year is attributable to either or both of the following:

(i) the person engaging in activities covered under subsection (2);

(ii) the person carrying on a business (within the meaning of the Income Tax Assessment Act 1997); and