Superannuation Guarantee (Administration) Act 1992
PART 3A
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CHOICE OF FUND REQUIREMENTS
Division 1
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Overview of Part
SECTION 32A
32A
PURPOSE OF PART
This Part sets out the circumstances in which contributions are made in compliance with the choice of fund requirements. This is important because an employer's individual superannuation guarantee shortfall for an employee for a quarter may be increased where contributions do not comply.
This Part sets out the circumstances in which contributions are made in compliance with the choice of fund requirements. This is important because an employer's individual superannuation guarantee shortfall for an employee for a quarter may be increased where contributions do not comply.
[ CCH Note: S 32A will be amended by No 57 of 2025, s 3 and Sch 1 item 47, by substituting " superannuation guarantee shortfall for a QE day " for " individual superannuation guarantee shortfall for an employee for a quarter " , effective 1 July 2026. For application and transitional provisions, see note under s 16 .]
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