Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Item 1 of the table in section 295 - 160 does not include in assessable income a contribution:
(a) that is a Government co - contribution made under the Superannuation (Government Co - contribution for Low Income Earners) Act 2003 ; or
(b) for the benefit of a person under 18 that is not made by or on behalf of the person's employer.
(2) Item 4 of the table in section 295 - 160 does not include in assessable income a payment to the extent to which it represents a Government co - contribution or co - contributions made under the Superannuation (Government Co - contribution for Low Income Earners) Act 2003 .