Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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.