Treasury Legislation Amendment (Repeal Day) Act 2015 (2 of 2015)
Schedule 2 Consolidation and repeal of tax provisions
Part 1 Administrative provisions
Division 2 Repeals of administrative provisions
Superannuation (Government Co-contribution for Low Income Earners) Act 2003
55 Subsection 5(2)
Part 6 (sections 30 to 45) tells you how the Commissioner of Taxation gathers some of the information needed for making decisions about Government co-contributions.
Part 6 (sections 32 to 39) sets out record keeping obligations and provides for infringement notices).