Superannuation Guarantee (Administration) Act 1992
PART 3A
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CHOICE OF FUND REQUIREMENTS
Division 3
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Eligible choice funds
SECTION 32D
32D
WHAT FUNDS ARE ELIGIBLE CHOICE FUNDS
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A fund is an eligible choice fund for an employer at a particular time if: (a) it is a complying superannuation fund at that time; or (b) it is a complying superannuation scheme at that time; or (c) it is an RSA; or (ca) if the time is a time before 1 July 2006 - it is the account that is continued in existence under section 8 of the Small Superannuation Accounts Act 1995 as the Superannuation Holding Accounts Special Account; or (d) at that time, a benefit certificate in relation to the fund is conclusively presumed under section 24 , in relation to the employer, to be a certificate in relation to a complying superannuation scheme; or (e) contributions made by the employer to the fund at that time are conclusively presumed under section 25 to be contributions to a complying superannuation fund.
A fund is an eligible choice fund for an employer at a particular time if: (a) it is a complying superannuation fund at that time; or (b) it is a complying superannuation scheme at that time; or (c) it is an RSA; or (ca) if the time is a time before 1 July 2006 - it is the account that is continued in existence under section 8 of the Small Superannuation Accounts Act 1995 as the Superannuation Holding Accounts Special Account; or (d) at that time, a benefit certificate in relation to the fund is conclusively presumed under section 24 , in relation to the employer, to be a certificate in relation to a complying superannuation scheme; or (e) contributions made by the employer to the fund at that time are conclusively presumed under section 25 to be contributions to a complying superannuation fund.
[ CCH Note: S 32D will be amended by No 57 of 2025, s 3 and Sch 1 items 50 and 51, by substituting para (d) and " subsection 18A(2) of this Act " for " section 25 " in para (e), effective 1 July 2026. For application and transitional provisions, see note under s 16 . Para (d) will read:
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(d) at that time, paragraphs 18A(3)(a) and (d) of this Act (about defined benefit superannuation schemes) are satisfied for the fund and the employer; or
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