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.
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