Commonwealth Numbered Regulations

SUPERANNUATION (GOVERNMENT CO-CONTRIBUTION FOR LOW INCOME EARNERS) REGULATIONS 2022 (F2022L00155)

TABLE OF PROVISIONS

   PART 1--PRELIMINARY

   1.      Name  
   2.      Commencement  
   3.      Authority  
   4.      Schedules  
   5.      Definitions  
   6.      Meaning of eligible account  

   PART 2--CO-CONTRIBUTIONS

           Division 1--Administration

   7.      Determining where a Government co-contribution or underpaid amount is to be directed  

           Division 2--Payment of co-contribution

   8.      Payment dates  
   9.      Information to be given by Commissioner  

           Division 3--Overpayments

   10.     Information for recovery of overpayment  

   PART 3--INFORMATION GENERALLY

   11.     Change or omission in information given to the Commissioner  
   12.     Giving a tax file number statement to the Commissioner  

   PART 4--ADMINISTRATION

   13.     Reports for Parliament--prescribed details  
   14.     Reports for Parliament--details about low income superannuation tax offsets  

   PART 5--MISCELLANEOUS

   15.     Amounts paid or repaid to be rounded up  

   PART 6----TRANSITIONAL MATTERS

   16.     Application and transitional provisions relating to the commencement of this instrument