15Commissioner to determine where the Government co‑contribution payment is to be directed

15 Commissioner to determine where the Government co‑contribution payment is to be directed

(1) If the Commissioner makes a determination under section 13 that a Government co‑contribution is payable in respect of a person for an income year, the Commissioner must determine whether the co‑contribution is to be paid: (a) to the trustee of a complying superannuation fund for crediting to an account of the person within that fund; or (b) to the provider of an RSA that the person holds for crediting to the RSA; or (c) to the person; or (d) to the person’s legal personal representative; or (e) into an account of the person in the Superannuation Holding Accounts Special Account. (2) If the Commissioner makes a determination under paragraph (1)(a) or (b), the Commissioner must also determine which particular account the Government co‑contribution is to be paid into. (3) The Commissioner must make determinations under subsections (1) and (2) in accordance with the regulations made for the purposes of this section. (4) The Commissioner may revoke a determination made under this section if the Commissioner is satisfied that: (a) payment of the Government co‑contribution cannot be effected in accordance with the determination; or (b) it is otherwise appropriate in the circumstances to revoke the determination. (5) The regulations may prescribe the time within which determinations under this section are to be made.