Commonwealth Consolidated Acts

SMALL SUPERANNUATION ACCOUNTS ACT 1995 - SECT 28

                   The deposit form must include a declaration that the depositor is making the deposit:

                     (a)  in respect of the employment, or former employment, of the individual by the depositor; and

                     (b)  instead of making a superannuation contribution:

                              (i)  in respect of the individual; and

                             (ii)  of an amount equal to the deposit.