•       A person may make a payment to the Commissioner of Taxation under section 25 in respect of an individual. The payment is called a deposit .

•       The deposit must be accompanied by a deposit form.

•       The deposit form must include certain declarations.

•       The 2 key declarations are:

               (a)     that the depositor is the employer, or former employer, of the individual; and

               (b)     that the depositor is making the deposit instead of making a superannuation contribution in respect of the individual.

•       A defect in the deposit form will not result in the invalidity of the deposit.

•       A deposit form may deal with multiple payments.

•       Deposits are not held on trust.