Treasury Laws Amendment (Your Superannuation, Your Choice) Act 2020 (80 of 2020)

Schedule 1   Choice of fund for workplace determinations and enterprise agreements

Superannuation Guarantee (Administration) Act 1992

7   After subsection 32C(6)

Insert:

Contributions previously covered by paragraphs (6)(g) and (h)

(6AA) A contribution to a fund by an employer for the benefit of an employee is also made in compliance with the choice of fund requirements if:

(a) at the time the contribution is made, there is no chosen fund for the employee; and

(b) the fund is a fund to which the employer has previously made contributions, in compliance with the choice of fund requirements under paragraph (6)(g) or (h), for the benefit of the employee.