SUPERANNUATION (GOVERNMENT CO-CONTRIBUTION FOR LOW INCOME EARNERS) ACT 2003 - SECT 23 Small underpayments

SUPERANNUATION (GOVERNMENT CO-CONTRIBUTION FOR LOW INCOME EARNERS) ACT 2003 - SECT 23

    If:

  (a)   the Commissioner makes a determination under section   19 in relation to a Government co - contribution in respect of a person for an income year; and

  (b)   the underpaid amount is less than $5; and

  (c)   the underpaid amount is to be paid by cheque to:

  (i)   the person; or

  (ii)   the person's legal personal representative;

the amount of the co - contribution is increased by the difference between $5 and the underpaid amount.