•   This Subdivision   enables the recovery of superannuation contributions made to defeat the bankrupt's creditors.

•   There are 2 types of recoverable contributions:

  (a)   contributions made by a person who later becomes a bankrupt (see section   128B);

  (b)   contributions made by a third party for the benefit of a person who later becomes a bankrupt (see section   128C).

•   Superannuation accounts may be frozen for up to 180 days pending the taking of recovery action under section   139ZQ or 139ZU.