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Superannuation (Government Co-contribution for Low Income Earners) Act 2003
23Small underpayments
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23 Small underpayments
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.