(1) Money credited to an individual's account is not held on trust.
(2) The Commonwealth is not liable to pay, repay or refund money credited to an individual's account except as provided by this Act.
Note: Under section 69A of the Superannuation Guarantee (Administration) Act 1992 , if a shortfall component of superannuation guarantee charge has been incorrectly credited to an individual's account, the account may be debited for the purposes of reversing the credit.