Superannuation Guarantee (Administration) Act 1992

PART 3 - LIABILITY OF EMPLOYERS OTHER THAN THE COMMONWEALTH AND TAX-EXEMPT COMMONWEALTH AUTHORITIES TO PAY SUPERANNUATION GUARANTEE CHARGE  

Division 2 - Superannuation guarantee charge payable by employers  

Subdivision E - Loading for failing to comply with choice of fund requirements  

SECTION 20D  

20D   RELYING ON MOST RECENT COMMISSIONER NOTIFICATION  

This section applies to an eligible contribution for the benefit of the employee that is not made in compliance with the choice of fund requirements if:

(a)    the employer attempts to make the contribution at a particular time; and

(b)    at that time, there is no chosen fund for the employee; and

(c)    at that time, the most recent notification to the employer:

(i) by the Commissioner; and

(ii) 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 the fund is the stapled fund for the employee; and

(d)    the fund does not accept the contribution from the employer for the benefit of the employee; and

(e)    the employer made the contribution to another fund for the benefit of the employee.