Superannuation Guarantee (Administration) Act 1992

PART 3A - CHOICE OF FUND REQUIREMENTS  

Division 8 - Miscellaneous  

SECTION 32ZAB   EFFECT OF BLOCKING CONTRIBUTIONS TO PSSAP ETC. - ELIGIBLE CHOICE FUNDS  

32ZAB(1)    
This section applies if:

(a)    an employer cannot make contributions to a superannuation fund on behalf of an employee because of section 60F of the Superannuation Industry (Supervision) Act 1993 (consequences of 2 consecutive fail assessments); and

(b)    the superannuation fund is any of the following:


(i) PSSAP;

(ii) ADF Super (within the meaning of the Australian Defence Force Superannuation Act 2015 );

(iii) if the regulations made for the purposes of this subparagraph specify another superannuation fund - that superannuation fund.

32ZAB(2)    
The following provisions do not have effect in relation to the superannuation fund:

(a)    if the superannuation fund is PSSAP - section 16 of the Superannuation Act 2005 ;

(b)    if the superannuation fund is ADF Super (within the meaning of the Australian Defence Force Superannuation Act 2015 ) - section 15 of that Act;

(c)    if the superannuation fund is another superannuation fund - a provision that:


(i) is specified in regulations made for the purposes of this subparagraph; and

(ii) is analogous to the provisions mentioned in paragraphs (a) and (b) .




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