Superannuation Guarantee (Administration) Act 1992
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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