Treasury Laws Amendment (Your Future, Your Super) Act 2021 (46 of 2021)
Schedule 1 Single default account
Part 1 Main amendments
Superannuation Guarantee (Administration) Act 1992
10 After paragraph 32C(2)(a)
Insert:
(aa) the most recent notification to the employer:
(i) by the Commissioner; and
(ii) relating to a request by the employer (or by the employer's agent) for the Commissioner to identify any stapled fund for the employee;
is that the Commissioner is satisfied that there is no stapled fund for the employee; and