Tax Laws Amendment (2006 Measures No. 2) Act 2006 (58 of 2006)

Schedule 6   Choice of superannuation fund

Superannuation Guarantee (Administration) Act 1992

1   After section 32Z

Insert:

32ZAA Contributions satisfy State or Territory law requirements

(1) This section applies to an employer that is a corporation to which paragraph 51(xx) of the Constitution applies.

(2) A requirement in a law of a State or Territory that the employer make contributions to a superannuation fund on behalf of an employee is not enforceable to the extent that the employer instead makes the contributions on behalf of the employee, in compliance with this Part, to another superannuation fund that is a chosen fund.