Commonwealth Consolidated Acts

SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 - SECT 32C

Contributions to certain funds

             (1)  A contribution to a fund by an employer for the benefit of an employee is made in compliance with the choice of fund requirements if the contribution is made to a fund that, at the time that the contribution is made, is:

                     (a)  a chosen fund for the employee (see Division 4); or

                     (b)  if the employee is not a Commonwealth employee who is a member of the CSS or the PSS--an unfunded public sector scheme.

Contributions to other funds

             (2)  A contribution to a fund by an employer for the benefit of an employee is made in compliance with the choice of fund requirements if, at the time the contribution is made:

                     (a)  there is no chosen fund for the employee; and

                     (b)  the fund is an eligible choice fund for the employer; and

                    (ba)  the fund either:

                              (i)  is specified under section 32P in the standard choice form provided as the fund to which the employer will contribute for the benefit of the employee if the employee does not make a choice or will be so specified within the time specified in section 32N for the provision of a standard choice form to the employee; or

                             (ii)  if the employer has not contributed, and cannot contribute, to a fund (the first employer fund ) that was so specified or that was purportedly so specified--will be so specified within 28 days of the employer becoming aware that the employer cannot contribute to the first employer fund; and

                     (c)  the fund complies with the requirements (if any) set out in the regulations in relation to offering insurance in respect of death.

          (2A)  Subsection (2) does not apply if the employer is required under section 32N to give the employee a standard choice form and the employer does not do this by the time specified in the subsection concerned. However, this subsection ceases to apply from the time that the employer gives the standard choice form to the employee.

Contributions to the CSS

             (3)  A contribution to a fund by an employer for the benefit of an employee at a particular time is also made in compliance with the choice of fund requirements if the contribution is made to the CSS. However, this subsection does not apply if the law of the Commonwealth under which the contribution is made has been prescribed in relation to that time under regulations made for the purpose of this subsection.

Contributions to the PSS

             (4)  A contribution to a fund by an employer for the benefit of an employee at a particular time is also made in compliance with the choice of fund requirements if the contribution is made to the PSS. However, this subsection does not apply if the law of the Commonwealth under which the contribution is made has been prescribed in relation to that time under regulations made for the purpose of this subsection.

Contributions to PSSAP

          (4A)  A contribution to a fund by an employer for the benefit of an employee at a particular time is also made in compliance with the choice of fund requirements if the contribution is made to PSSAP. This subsection ceases to have effect on 1 July 2006.

Contributions under the Superannuation (Productivity Benefit) Act 1988

             (5)  A contribution to a fund by an employer for the benefit of an employee at a particular time is also made in compliance with the choice of fund requirements if the contribution is made under the Superannuation (Productivity Benefit) Act 1988 . However, this subsection does not apply if that Act has been prescribed in relation to that time under regulations made for the purpose of this subsection.

Contributions under certain workplace agreements

             (6)  A contribution to a fund by an employer for the benefit of an employee is also made in compliance with the choice of fund requirements if the contribution, or a part of the contribution, is made under, or in accordance with:

                     (a)  a pre‑reform certified agreement; or

                     (b)  an AWA; or

                     (c)  a pre‑reform AWA; or

                     (d)  a collective agreement; or

                     (e)  an old IR agreement; or

                      (f)  an ITEA.

Note:          A number of the expressions used in this subsection are defined in section 12A by reference to the Workplace Relations Act 1996 .

Contributions under notional agreements preserving State awards

          (6A)  A contribution to a fund by an employer for the benefit of an employee is also made in compliance with the choice of fund requirements if the contribution, or a part of the contribution, is made:

                     (a)  under, or in accordance with, a notional agreement preserving State awards; and

                     (b)  in respect of salary or wages paid before 1 July 2006.

Note:          A number of the expressions used in this subsection are defined in section 12A by reference to the Workplace Relations Act 1996 .

Contributions under preserved State agreements

          (6B)  A contribution to a fund by an employer for the benefit of an employee is also made in compliance with the choice of fund requirements if the contribution, or a part of the contribution, is made under, or in accordance with, a preserved State agreement.

Note:          A number of the expressions used in this subsection are defined in section 12A by reference to the Workplace Relations Act 1996.

Contributions under certain Victorian agreements

             (7)  A contribution to a fund by an employer for the benefit of an employee is also made in compliance with the choice of fund requirements if the contribution is made under, or in accordance with, an employment agreement that was in force under the Employee Relations Act 1992 of Victoria and which continues to be in operation by virtue of section 890 of the Workplace Relations Act 1996 .

Contributions under State awards

             (8)  A contribution to a fund by an employer for the benefit of an employee is also made in compliance with the choice of fund requirements if the contribution, or a part of the contribution, is made under, or in accordance with, a State industrial award.

Contributions under prescribed legislation

             (9)  A contribution to a fund by an employer for the benefit of an employee at a particular time is also made in compliance with the choice of fund requirements if the contribution is made under a law of the Commonwealth, of a State or of a Territory and the law is prescribed in relation to that time under regulations made for the purpose of this subsection.

Contributions made after employees cease employment

           (10)  If:

                     (a)  an employee ceases to be employed by an employer; and

                     (b)  after the employment ceases, the employer makes a contribution to a fund for the benefit of the employee and in respect of the employment;

then, for the purposes of this section, the contribution is taken to have been made immediately before the employment ceases.

Note:          This section is used in determining if an individual superannuation guarantee shortfall is increased under subsection 19(2A) or (2B). Where subsection 19(2B) is relevant, the contributions referred to in this section are the notional contributions referred to in paragraph 19(2B)(b).