Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (85 of 2013)
Schedule 6 Government co-contribution for low income earners
Superannuation (Government Co-contribution for Low Income Earners) Act 2003
2 At the end of subsection 9(1)
; and (d) for the 2012-13 income year or a later income year - an amount equal to 50% of the sum of the eligible personal superannuation contributions the person makes during the income year.