Superannuation Guarantee (Administration) Amendment Act 2015 (71 of 2015)
Schedule 2 Transfers to successor funds
Superannuation Guarantee (Administration) Act 1992
6 After subsection 32NA(1)
Insert:
(1A) An employer is not required under section 32N to give an employee a standard choice form if:
(a) the employer is making contributions of a kind mentioned in subsection 32C(2) for the benefit of the employee; and
(b) the fund to which the contributions are made meets the requirements to be a successor default fund under subsection 32C(2AB).
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
