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
5 At the end of section 7
(c) the contribution is not any of the following:
(i) a roll-over superannuation benefit (within the meaning of the Income Tax Assessment Act 1997);
(ii) a superannuation lump sum that is paid from a foreign superannuation fund (within the meaning of the Income Tax Assessment Act 1997);
(iii) a directed termination payment (within the meaning of section 82-10F of the Income Tax (Transitional Provisions) Act 1997).
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