Superannuation (Government Co-contribution for Low Income Earners) Regulations 2022 (Cth)

Superannuation (Government Co‑contribution for Low Income Earners) Regulations 2022

I, General the Honourable David Hurley AC DSC (Retd), Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulations.

Dated 17 February 2022

David Hurley Governor-General

By His Excellency's Command

Jane Hume Minister for Superannuation, Financial Services and the Digital Economy

Contents 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 Schedule 1—Repeals Superannuation (Government Co‑contribution for Low Income Earners) Regulations 2004

Part 1—Preliminary

1 Name This instrument is the Superannuation (Government Co-contribution for Low Income Earners) Regulations 2022.

2 Commencement (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.