Commonwealth Numbered Regulations

SUPERANNUATION AND CORPORATIONS LEGISLATION AMENDMENT (LOW INCOME SUPERANNUATION CONTRIBUTION) REGULATION 2013 (SLI NO 202 OF 2013) - SCHEDULE 2

Corporations Regulations 2001

1  After subregulation 7.9.20(2)

Insert:

          (2A)  For paragraph (1)(m), the periodic statement must state separately:

                     (a)  the amount of Government co-contributions received; and

                     (b)  the amount of low income superannuation contributions received.

Note:          See section 12B of the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 for the way in which a law that applies in relation to a Government co-contribution applies in relation to a low income superannuation contribution.