Superannuation Guarantee (Administration) Act 1992

PART 3A - CHOICE OF FUND REQUIREMENTS  

Division 3 - Eligible choice funds  

SECTION 32D  

32D   WHAT FUNDS ARE ELIGIBLE CHOICE FUNDS ?  

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, paragraphs 18A(3)(a) and (d) of this Act (about defined benefit superannuation schemes) are satisfied for the fund and the employer; or

(e)    

contributions made by the employer to the fund at that time are conclusively presumed under subsection 18A(2) of this Act to be contributions to a complying superannuation fund.