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

2   Subsection 6(2)

Repeal the subsection, substitute:

(2) A person engages in activities covered under this subsection if:

(a) the person engages in any of these activities in the income year in which the person makes the contribution:

(i) holding an office or appointment;

(ii) performing functions or duties;

(iii) engaging in work;

(iv) doing acts or things; and

(b) the activities result in the person being treated as an employee for the purposes of the Superannuation Guarantee (Administration) Act 1992 (assuming that subsection 12(11) of that Act had not been enacted).