•       Part 2 (sections 6 to 12) tells you who are the people in respect of whom a Government co-contribution is payable. It also tells you how much the co-contribution is.

•       Part 2A (sections 12B to 12E) tells you who are the people entitled to a low income superannuation contribution. It also tells you how much the low income superannuation contribution is.

•       Part 3 (sections 13 and 14) tells you how the Commissioner of Taxation determines whether a Government co-contribution is payable in respect of a person.

•       Part 4 (sections 15 to 18) tells you how the Government co-contribution is paid.

•       Part 5 (sections 19 to 24) tells you what happens if there is an overpayment or an underpayment of a Government co-contribution.

•       Part 5A (section 25) sets out circumstances in which general interest charge is payable.

•       Part 6 (sections 30 to 45) tells you how the Commissioner of Taxation gathers some of the information needed for making decisions about Government co-contributions.

•       Parts 7 and 8 (sections 46 to 55) provide for administrative matters.

•       Part 9 (section 56) sets out the terms that are defined to have a particular meaning when used in this Act.