Superannuation Guarantee (Administration) Regulations 2018
For the purposes of subsection 32C(9) of the Act, a contribution to a fund by an employer for the benefit of an employee is made in compliance with the choice of fund requirements if:
(a) the contribution is made on or after 1 July 2005 under any of the following laws:
(i) the Parliamentary Superannuation Act 2004 ;
(ii) the First State Superannuation Act 1992 (NSW);
(iii) the Emergency Services Superannuation Act 1986 (Vic.);
(iv) the Parliamentary Salaries and Superannuation Act 1968 (Vic.);
(v) the State Employees Retirement Benefits Act 1979 (Vic.);
(vi) the State Superannuation Act 1988 (Vic.);
(vii) the Transport Superannuation Act 1988 (Vic.);
(viii) the Coal Industry Superannuation Act 1989 (WA);
(ix) the Fire and Emergency Services Superannuation Act 1985 (WA);
(x) the State Superannuation Act 2000 (WA);
(xi) the Electricity Corporations Act 1994 (SA);
(xii) the Local Government Act 1999 (SA); or
(b) the contribution is made on or after 1 August 2009 under the Southern State Superannuation Act 2009 (SA); or
(c) the contribution is made on or after 1 July 2010 under the Local Government Act 2009 (Qld); or
(d) the contribution is made on or after 31 March 2017 under the Public Sector Superannuation Reform Act 2016 (Tas.).
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