Superannuation Guarantee (Administration) Act 1992

PART 3A - CHOICE OF FUND REQUIREMENTS  

Division 2 - Which contributions satisfy the choice of fund requirements?  

SECTION 32CA  

32CA   CERTAIN CONTRIBUTIONS TAKEN NOT TO SATISFY THE CHOICE OF FUND REQUIREMENTS  


Despite section 32C , a contribution to a fund by an employer for the benefit of an employee is taken not to comply with the choice of fund requirements if the employer imposes a direct cost or charge on the employee as a consequence of having to contribute to that fund.



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