Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If the contribution was made to a * superannuation fund, at least one of these conditions must be satisfied:
(a) the fund was a * complying superannuation fund for the income year of the fund in which you made the contribution;
(b) at the time you made the contribution, you had reasonable grounds to believe that the fund was a complying superannuation fund for that income year;
(c) at or before the time you made the contribution, you obtained a written statement (given by or on behalf of the trustee of the fund) that the fund:
(i) was a resident regulated superannuation fund (within the meaning of the Superannuation Industry (Supervision) Act 1993 ); and
(ii) was not subject to a direction under section 63 of that Act (which prevents a fund from accepting employer contributions).
(2) However, the condition in paragraph (1)(b) or (c) cannot be satisfied if, when the contribution was made:
(a) you were:
(i) the trustee or the manager of the fund; or
(ii) an * associate of the trustee or the manager of the fund; and
(b) you had reasonable grounds to believe that:
(i) the fund was not a resident regulated superannuation fund (within the meaning of the Superannuation Industry (Supervision) Act 1993 ); or
(ii) the fund was operating in contravention of a regulatory provision (within the meaning of section 38A of that Act).
(3) For the purposes of subparagraph (2)(b)(ii), a contravention of the Superannuation Industry (Supervision) Act 1993 or regulations made under it is to be ignored unless the contravention is:
(a) an offence; or
(b) a contravention of a civil penalty provision of that Act or those regulations.
(4) For the purposes of subparagraph (2)(b)(ii), it is sufficient if a contravention is established on the balance of probabilities.