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.
© 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).