(1) The Commissioner must, in accordance with determinations made under sections 13 and 15, pay the Government co - contribution payable in respect of a person for an income year on or before the payment date for the Government co - contribution.
(2) The payment date for a Government co - contribution is to be worked out in accordance with the regulations.
(3) The regulations may provide that, in the circumstances specified in the regulations, the payment date for a Government co - contribution is to be a day that occurs before the determinations under sections 13 and 15 are made in relation to the Government co - contribution.