6Person in respect of whom Government co‑contribution payable

6 Person in respect of whom Government co‑contribution payable

(1) A Government co‑contribution is payable under this Act in respect of a person for an income year of the person if: (a) the person makes one or more eligible personal superannuation contributions during the income year; and (b) 10% or more of the person’s total income for the income year is attributable to either or both of the following: (i) the person engaging in activities covered under subsection (2); (ii) the person carrying on a business (within the meaning of the Income Tax Assessment Act 1997); and (c) the person’s total income for the income year is less than the higher income threshold; and (d) an income tax return for the person for the income year is lodged; and (da) the person’s non‑concessional contributions for the financial year corresponding to the income year do not exceed the person’s non‑concessional contributions cap for the financial year; and (db) immediately before the start of that financial year, the person’s total superannuation balance is less than the general transfer balance cap for that financial year; and (e) the person is less than 71 years old at the end of the income year; and (f) the person: (i) is not the holder of a temporary visa under the Migration Act 1958 at any time in the income year; or (ii) at all times when he or she holds such a temporary visa during the income year, is a New Zealand citizen or the holder of a visa prescribed for the purposes of subsection 20AA(2) of the Superannuation (Unclaimed Money and Lost Members) Act 1999. (2) A person engages in activities covered under this subsection if: (a) the person engages in any of these activities in the income year in which the person makes the contribution: (i) holding an office or appointment; (ii) performing functions or duties; (iii) engaging in work; (iv) doing acts or things; and (b) the activities result in the person being treated as an employee for the purposes of the Superannuation Guarantee (Administration) Act 1992 (assuming that subsection 12(11) of that Act had not been enacted).