澳大利亚：Super Co-contributions 的资格

Super co-contributions Eligibility

You will be eligible for the co-contribution if all of the following apply:

* you make a personal super contribution by 30 June each year into a complying super fund or RSA and don't claim a deduction for all of it
* your total income (less any business deductions – for the 2007–08 and later years) is lower than the higher income threshold
* 10% or more of your total income is from
o for 2006–07 and earlier years – eligible employment
o 2007–08 and later years – eligible employment, carrying on a business or a combination of both
* you are less than 71 years old at the end of the year of income
* you do not hold an eligible temporary resident visa at any time during the year, unless you are a New Zealand resident or holder of a prescribed visa
* you lodge your income tax return for the relevant financial year.

另外：Must be consequentive work over 1 month at 20 hours per week.

那什么是总收入呢？
- PAYG
- Interest Income
- Dividends Income includes Franking Credit
- Trust distribution
- Capital Gain (definitely exclude negative figure)
- Rental Income (may include positive figure only, definitely exclude negative figure)


http://www.ato.gov.au/individuals/content.asp?doc=/content/42616.htm&page=4&H4