Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (81 of 2016)

Schedule 3   Non-concessional contributions

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

7   After paragraph 6(1)(d)

Insert:

(da) the person's non-concessional contributions for the financial year corresponding to the income year do not exceed the person's non-concessional contributions cap for the financial year; and

(db) immediately before the start of that financial year, the person's total superannuation balance is less than the general transfer balance cap for that financial year; and