Small Superannuation Accounts Act 1995
PART 4
-
DEPOSITS
SECTION 28
28
DEPOSIT TO BE INSTEAD OF SUPERANNUATION CONTRIBUTIONS
The deposit form must include a declaration that the depositor is making the deposit:
(a) in respect of the employment, or former employment, of the individual by the depositor; and
(b) instead of making a superannuation contribution:
The deposit form must include a declaration that the depositor is making the deposit:
(a) in respect of the employment, or former employment, of the individual by the depositor; and
(b) instead of making a superannuation contribution:
(i) in respect of the individual; and
(ii) of an amount equal to the deposit.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.