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

Schedule 4   Low income superannuation tax offset

Part 1   Low income superannuation tax offset

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

4   At the end of section 55

Add:

Note: The regulations may relate to the Government co-contribution and the low income superannuation tax offset (see section 12B).