Superannuation Legislation Amendment (Choice of Superannuation Funds) Act 2005 (82 of 2005)

Schedule 1   Choice of superannuation funds

Superannuation Guarantee (Administration) Act 1992

6   After section 32C

Insert:

32CA Certain contributions taken not to satisfy the choice of fund requirements

Despite section 32C, a contribution to a fund by an employer for the benefit of an employee is taken not to comply with the choice of fund requirements if the employer imposes a direct cost or charge on the employee as a consequence of having to contribute to that fund.