Treasury Laws Amendment (Your Future, Your Super) Act 2021 (46 of 2021)

Schedule 1   Single default account

Part 1   Main amendments

Superannuation Guarantee (Administration) Act 1992

16   After subsection 32C(6)


(6AAA) For the purposes of paragraph (6)(g) or (h), this subsection applies if, at the time the contribution (or part of the contribution) is made, the most recent notification to the employer:

(a) by the Commissioner; and

(b) relating to a request by the employer (or by the employer's agent) for the Commissioner to identify any stapled fund for the employee;

is that the Commissioner is satisfied that there is no stapled fund for the employee.