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.