Superannuation Industry (Supervision) Regulations 1994
In respect of each year of income of a defined benefit fund to which this Division applies, an employer-sponsor of the fund must pay contributions to the fund in accordance with this regulation.9.08(2) [Certified minimum contributions]
The contributions paid must be not less than the certified minimum contributions relating to the fund.9.08(3) [Specifications by actuary]
Subject to subregulation (4), the contributions must be paid in accordance with any specification made by the superannuation actuary under paragraph 9.10(1)(g) .
If, under paragraph 9.10(1)(g) , a superannuation actuary has specified the instalments by which the certified minimum contributions must be paid, each instalment of the contribution must be paid not later than 28 days after the date indicated by the superannuation actuary as the date on which the instalment must be paid.
If the superannuation actuary has not, under paragraph 9.10(1)(g) , specified payment by instalments, the contributions must be paid not later than 28 July following the end of the year of income in respect of which the contributions are payable.