12BReference to Government co‑contribution includes reference to low income superannuation tax offset

12B Reference to Government co‑contribution includes reference to low income superannuation tax offset

(1) A law of the Commonwealth applies in relation to a low income superannuation tax offset in the same way as it applies in relation to a Government co‑contribution. (2) Subsection (1) does not apply to: (a) the following provisions: (i) Part 2 of this Act (other than section 12); (ii) this Part; (iii) section 23 of this Act; (iv) section 54 of this Act; and (b) any other law of the Commonwealth, to the extent that the other law relates to a provision mentioned in paragraph (a) of this subsection. (3) Paragraph 14(1)(a) (Commissioner to have regard to income tax return) does not apply in deciding whether to make a determination under section 13 that a low income superannuation tax offset is payable under subsection 12C(2) in respect of a person for an income year. (4) Subsections 24(3) and (4) have an operation in respect of low income superannuation tax offsets that is separate to their operation in respect of Government co‑contributions.