Commonwealth Consolidated Acts

SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 - SECT 32ZAB

  (1)   This section applies if:

  (a)   an employer cannot make contributions to a superannuation fund on behalf of an employee because of section   60F of the Superannuation Industry (Supervision) Act 1993 (consequences of 2 consecutive fail assessments); and

  (b)   the superannuation fund is any of the following:

  (i)   PSSAP;

  (ii)   ADF Super (within the meaning of the Australian Defence Force Superannuation Act 2015 );

  (iii)   if the regulations made for the purposes of this subparagraph specify another superannuation fund--that superannuation fund.

  (2)   The following provisions do not have effect in relation to the superannuation fund:

  (a)   if the superannuation fund is PSSAP--section   16 of the Superannuation Act 2005 ;

  (b)   if the superannuation fund is ADF Super (within the meaning of the Australian Defence Force Superannuation Act 2015 )--section   15 of that Act;

  (c)   if the superannuation fund is another superannuation fund--a provision that:

  (i)   is specified in regulations made for the purposes of this subparagraph; and

  (ii)   is analogous to the provisions mentioned in paragraphs   (a) and (b).