Treasury Laws Amendment (Your Future, Your Super) Act 2021 (46 of 2021)

Schedule 1   Single default account

Part 2   Consequential amendments

Superannuation Act 1990

27   After subsection 6(5)

Insert:

(5A) For the purposes of paragraph (5)(f), the provisions are:

(a) subsection 32C(2) or (6) of the Superannuation Guarantee (Administration) Act 1992; or

(b) subsection 32C(2AB) of that Act in a case where subparagraph 32C(2AB)(b)(i) or (ii) of that Act applies.